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Consignment Sales Can’t Be Reclassified As Inter-State Sales Based on Extrapolated Findings: CESTAT New Delhi

Consignment Sales Can’t Be Reclassified As Inter-State Sales Based on Extrapolated Findings: CESTAT New Delhi

#TaxLitigation #CSTAct

India - Customs Excise & Service Tax Appellate Tribunal • Section 3(a) and 6A of the Central Sales Tax Act, 1956 • 06 Jun 2026
Substantive Compliance Trumps Procedural Lapses in SAD Refund Claims: CESTAT Chennai

Substantive Compliance Trumps Procedural Lapses in SAD Refund Claims: CESTAT Chennai

#CustomsLaw #TaxLitigation

India - Customs Excise & Service Tax Appellate Tribunal • SAD Refund Notification 102/2007-Cus • 06 Jun 2026
CESTAT Rules NHAI’s Transfer of Toll Collection Rights is Taxable Service under Finance Act

CESTAT Rules NHAI’s Transfer of Toll Collection Rights is Taxable Service under Finance Act

#ServiceTax #CESTATHyderabad

India - Customs Excise & Service Tax Appellate Tribunal • Taxability of Commercial Rights Transfer • 06 Jun 2026
Denial of Cenvat Credit on Invoices from Non-Existent Suppliers Upheld: CESTAT Ahmedabad in Saiyam Silk Mills

Denial of Cenvat Credit on Invoices from Non-Existent Suppliers Upheld: CESTAT Ahmedabad in Saiyam Silk Mills

#CenvatCredit #TaxLitigation

India - Customs Excise & Service Tax Appellate Tribunal • Cenvat Credit Rules, 2002 / Non-existent suppliers • 06 Jun 2026
Subcontractor Cannot Be Liable for Service Tax When Principal Has Discharged Duty: CESTAT Chennai

Subcontractor Cannot Be Liable for Service Tax When Principal Has Discharged Duty: CESTAT Chennai

#ServiceTax #IndirectTax

India - Customs Excise & Service Tax Appellate Tribunal • Goods Transport Agency (GTA) Service Tax Liability • 06 Jun 2026
CESTAT Rules Transportation of Goods by Road Exempt from Service Tax When No Consignment Note Issued: BHEL vs Noida

CESTAT Rules Transportation of Goods by Road Exempt from Service Tax When No Consignment Note Issued: BHEL vs Noida

#ServiceTax #CESTAT

India - Customs Excise & Service Tax Appellate Tribunal • Transportation of Goods by Road • 06 Jun 2026
Mere Allegations in Show Cause Notice Cannot Deny Provisional Release Under Section 110A of Customs Act, 1962: CESTAT

Mere Allegations in Show Cause Notice Cannot Deny Provisional Release Under Section 110A of Customs Act, 1962: CESTAT

#CustomsAct #CESTAT

India - Customs Excise & Service Tax Appellate Tribunal • Section 110A of the Customs Act, 1962 • 06 Jun 2026
Revenue Cannot Re-open Refund Quantification Once Order Attains Finality: CESTAT Chandigarh

Revenue Cannot Re-open Refund Quantification Once Order Attains Finality: CESTAT Chandigarh

#CESTAT #IndirectTax

India - Customs Excise & Service Tax Appellate Tribunal • Finality of Adjudication Orders • 06 Jun 2026
Construction of Independent Villas in Gated Community Doesn't Qualify as 'Residential Complex' for Service Tax: CESTAT Chennai

Construction of Independent Villas in Gated Community Doesn't Qualify as 'Residential Complex' for Service Tax: CESTAT Chennai

#ServiceTax #CESTAT

India - Customs Excise & Service Tax Appellate Tribunal • Construction of Residential Complex • 06 Jun 2026
Industrial Use of Edible Grade Oils Does Not Bar Customs Duty Exemption: CESTAT Mumbai

Industrial Use of Edible Grade Oils Does Not Bar Customs Duty Exemption: CESTAT Mumbai

#CustomsLaw #CESTAT

India - Customs Excise & Service Tax Appellate Tribunal • Notification No. 50/2017-Customs • 06 Jun 2026
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