![Declared Value of Second-Hand Machinery Cannot Be Enhanced Solely on Local Chartered Engineer Certificate: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/04/26/2134537-second-hand-machinery-chartered-engineer-certificate-cestat-taxscan.webp "Declared Value of Second-Hand Machinery Cannot Be Enhanced Solely on Local Chartered Engineer Certificate: CESTAT [Read Order]")
Declared Value of Second-Hand Machinery Cannot Be Enhanced Solely on Local Chartered Engineer Certificate: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai bench held that declared value of imported second-hand machinery cannot be...
![Provisional Release Cannot Be Denied on Mere National Security Grounds Without Evidence: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/04/23/2134208-cestat-.webp "Provisional Release Cannot Be Denied on Mere National Security Grounds Without Evidence: CESTAT [Read Order]")
![CESTAT Rejects ₹30.31 Lakh Service Tax Refund Claim of Airports Authority of India citing Limitation [Read Order]](https://images.taxscan.in/h-upload/2026/04/24/2134362-cestat-rejects-3031-lakh-service-tax-refund-claim-of-airports-authority-of-india-citing-limitationjpg.webp "CESTAT Rejects ₹30.31 Lakh Service Tax Refund Claim of Airports Authority of India citing Limitation [Read Order]")
![Dept Fails to Specify Clause in SCN: CESTAT Sets Aside Service Tax Demand on Tour Operator [Read Order]](https://images.taxscan.in/h-upload/2026/04/24/2134350-dept-specify-clause-in-scn-cestat-sets-aside-service-tax-demand-on-tour-operator-taxscan.webp "Dept Fails to Specify Clause in SCN: CESTAT Sets Aside Service Tax Demand on Tour Operator [Read Order]")
Composite Contracts Involving Supply of Materials Cannot Be Taxed Under Construction Service: CESTAT Sets Aside Demand on PSU [Read Order]
The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that composite contracts involving supply of materials cannot be taxed under construction or other...
![Composite Contracts Involving Supply of Materials Cannot Be Taxed Under Construction Service: CESTAT Sets Aside Demand on PSU [Read Order]](https://images.taxscan.in/h-upload/2026/04/23/2134259-composite-contracts-involving-supply-of-materials-cannot-be-taxed-under-construction-servicejpg.webp "Composite Contracts Involving Supply of Materials Cannot Be Taxed Under Construction Service: CESTAT Sets Aside Demand on PSU [Read Order]")
Import of Drone Parts Across Multiple Consignments Cannot Be Treated as CKD/SKD Import Without One-to-One Correlation: CESTAT [Read Order]
The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that import of drone parts across multiple consignments cannot be treated as import of complete drones in...
![Import of Drone Parts Across Multiple Consignments Cannot Be Treated as CKD/SKD Import Without One-to-One Correlation: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/04/23/2134200-import-of-drone-partsjpg.webp "Import of Drone Parts Across Multiple Consignments Cannot Be Treated as CKD/SKD Import Without One-to-One Correlation: CESTAT [Read Order]")
SEZ Units Entitled to Refund on Rent-A-Cab, Catering & Business Support Services: CESTAT in Nokia India Case [Read Order]
The the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that SEZ units are eligible for refund of service tax paid on input services such as rent-a-cab, business support, and...
![SEZ Units Entitled to Refund on Rent-A-Cab, Catering & Business Support Services: CESTAT in Nokia India Case [Read Order]](https://images.taxscan.in/h-upload/2026/04/22/2134142-sez-units-entitled-to-refund-on-rent-a-cab-catering-business-support-services-cestat-in-nokia-india-case-site-imagejpg.webp "SEZ Units Entitled to Refund on Rent-A-Cab, Catering & Business Support Services: CESTAT in Nokia India Case [Read Order]")
Audit revealed Non-inclusion of Transportation costs in Assessed Value for Paying Central Excise Duty: CESTAT Rejects Appeal [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad Bench, rejected an appeal, noting that the audit revealed that transportation costs were not included in the assessed value...
![Audit revealed Non-inclusion of Transportation costs in Assessed Value for Paying Central Excise Duty: CESTAT Rejects Appeal [Read Order]](https://images.taxscan.in/h-upload/2026/04/22/2134127-auditjpg.webp "Audit revealed Non-inclusion of Transportation costs in Assessed Value for Paying Central Excise Duty: CESTAT Rejects Appeal [Read Order]")
Seizure of Imported 'Roasted Areca Nuts' based on Contradictory Reports: CESTAT allows Customs Appeal [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh Regional Bench, allowed a Customs appeal wherein the seizure of imported “roasted areca nuts” was based on contradictory ...
![Seizure of Imported Roasted Areca Nuts based on Contradictory Reports: CESTAT allows Customs Appeal [Read Order]](https://images.taxscan.in/h-upload/2026/04/22/2134100-seizure-of-imported-roasted-areca-nuts-based-on-contradictory-reports-cestat-allows-customs-appeal-site-imagejpg.webp "Seizure of Imported Roasted Areca Nuts based on Contradictory Reports: CESTAT allows Customs Appeal [Read Order]")
Trading’s Turnover Cannot Be Attributed to Goods Manufacture Without Evidence: CESTAT Sets Aside ₹3.19 Crore Excise Duty Demand [Read Order]
The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that trading turnover cannot be treated as manufactured goods without proper evidence and...
![Trading’s Turnover Cannot Be Attributed to Goods Manufacture Without Evidence: CESTAT Sets Aside ₹3.19 Crore Excise Duty Demand [Read Order]](https://images.taxscan.in/h-upload/2026/04/21/2133914-cestat-kolkata-excise-duty-demand-goods-manufacture.webp "Trading’s Turnover Cannot Be Attributed to Goods Manufacture Without Evidence: CESTAT Sets Aside ₹3.19 Crore Excise Duty Demand [Read Order]")
