![Transaction Value not to be Rejected without Investigation as per Custom Valuation Rules: CESTAT Notes Improper Procedure, Allows Appeal [Read Order]](https://images.taxscan.in/h-upload/2026/04/02/2131409-transaction-value-not-to-be-rejected-without-investigation-as-per-custom-valuation-rules-cestat-notes-improper-procedure-allows-appeal-site-imagejpg.webp "Transaction Value not to be Rejected without Investigation as per Custom Valuation Rules: CESTAT Notes Improper Procedure, Allows Appeal [Read Order]")
Transaction Value not to be Rejected without Investigation as per Custom Valuation Rules: CESTAT Notes Improper Procedure, Allows Appeal [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata Bench, allowed an appeal, noting improper procedure as per Custom Valuation...
![Service Tax cannot be Demanded on mere Difference in Form 26AS/ITR and ST-3 Returns without Independent Evidence: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/04/02/2131321-service-tax-cannot-be-demanded-on-mere-differencejpg-1.webp "Service Tax cannot be Demanded on mere Difference in Form 26AS/ITR and ST-3 Returns without Independent Evidence: CESTAT [Read Order]")
![Imported Tea Found with Seeds Only after Testing, No Wilful Misdeclaration found: CESTAT Allows Appeal [Read Order]](https://images.taxscan.in/h-upload/2026/04/01/2131215-imported-tea-found-with-seeds-only-after-testing-no-wilful-misdeclaration-foundjpg.webp "Imported Tea Found with Seeds Only after Testing, No Wilful Misdeclaration found: CESTAT Allows Appeal [Read Order]")
![No Service Tax on Individuals providing Transportation using Own Vehicles: CESTAT Appreciates Documentary Evidence [Read Order]](https://images.taxscan.in/h-upload/2026/03/31/2131046-no-service-tax-on-individuals-providing-transportation-using-own-vehicles-cestat-appreciates-documentary-evidence-.webp "No Service Tax on Individuals providing Transportation using Own Vehicles: CESTAT Appreciates Documentary Evidence [Read Order]")
![Transportation of Goods to Customers’ Premises is ‘Input Service’: CESTAT Allows CENVAT Credit on GTA Services [Read Order]](https://images.taxscan.in/h-upload/2026/03/31/2131019-transportation-of-goods-to-customers-premises-is-input-service-cestat-allows-cenvat-credit-on-gta-services.webp "Transportation of Goods to Customers’ Premises is ‘Input Service’: CESTAT Allows CENVAT Credit on GTA Services [Read Order]")
Full CENVAT Credit Admissible on Rule 6(5) Services Even If Used for Exempt Goods: CESTAT in Baxter India Case [Read Order]
The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that full CENVAT credit is admissible on specified input services under Rule 6(5) of the CENVAT Credit...
![Full CENVAT Credit Admissible on Rule 6(5) Services Even If Used for Exempt Goods: CESTAT in Baxter India Case [Read Order]](https://images.taxscan.in/h-upload/2026/03/31/2131015-full-cenvat-credit-admissible-on-rule-65-services-even-if-used-for-exempt-goods-cestat-in-baxter-india-case-site-imagejpg.webp "Full CENVAT Credit Admissible on Rule 6(5) Services Even If Used for Exempt Goods: CESTAT in Baxter India Case [Read Order]")
Service Tax Cannot Be Demanded Without Verifying RCM Payment by Recipient: CESTAT Remands [Read Order]
The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that service tax cannot be demanded without verifying whether the liability has already been discharged by...
![Service Tax Cannot Be Demanded Without Verifying RCM Payment by Recipient: CESTAT Remands [Read Order]](https://images.taxscan.in/h-upload/2026/03/31/2131017-service-tax-cannot-be-demanded-without-verifying-rcm-payment-by-recipient-cestat-remands-.webp "Service Tax Cannot Be Demanded Without Verifying RCM Payment by Recipient: CESTAT Remands [Read Order]")
No Time Limit for Amending Scheme Codes in Shipping Bills During Transition Period: CESTAT Sets Aside Rejection of Request, Allows Appeal [Read Order]
The Customs, Excise and Service Tax AppellateTribunal (CESTAT), Mumbai Bench, allowed an appeal and held that the rejection of a request for amendment of Shipping Bills (S/Es) with respect to scheme...
![No Time Limit for Amending Scheme Codes in Shipping Bills During Transition Period: CESTAT Sets Aside Rejection of Request, Allows Appeal [Read Order]](https://images.taxscan.in/h-upload/2026/03/30/2130938-no-time-limit-for-amending-scheme-codes-in-shipping-bills-during-transition-period-cestat-sets-aside-rejection-of-request-allows-appeal-site-imagejpg.webp "No Time Limit for Amending Scheme Codes in Shipping Bills During Transition Period: CESTAT Sets Aside Rejection of Request, Allows Appeal [Read Order]")
Payment of Duty under Protest for Assessed Bills of Entry cannot be treated as 'Orders' or 'Decisions' in Appeal Procedure: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai Bench, held that payment of duty under protest for assessed bills of entry (B/E) cannot be treated as ‘orders’ or ‘decisions’...
![Payment of Duty under Protest for Assessed Bills of Entry cannot be treated as Orders or Decisions in Appeal Procedure: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/03/30/2130901-payment-duty-under-protest-assessed-bills-entry-orders-decisions-appeal-procedure-cestat-taxscan.webp "Payment of Duty under Protest for Assessed Bills of Entry cannot be treated as Orders or Decisions in Appeal Procedure: CESTAT [Read Order]")
Service Tax Notice u/s 73 Unsustainable When Liability already Declared in ST-3 Returns: CESTAT [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal Allahabad Bench while allowing the appeal,quashed the service tax demand under Section 73(1) of the Finance Act, 1994. The Tribunal held...
![Service Tax Notice u/s 73 Unsustainable When Liability already Declared in ST-3 Returns: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/03/29/2130741-service-tax-notice-us-73-unsustainable-liability-declared-st-3-returns-cestat-taxscan.webp "Service Tax Notice u/s 73 Unsustainable When Liability already Declared in ST-3 Returns: CESTAT [Read Order]")
Classification Of SEZ Supplies as Dutiable Goods For Personal Use Unsustainable: CESTAT Sets Aside ₹82.78 Cr Demand on Dell India [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Chennai Bench has set aside a demand of ₹82.78 crore observing that the supply of laptops, desktops, and monitors from a Special...
![Classification Of SEZ Supplies as Dutiable Goods For Personal Use Unsustainable: CESTAT Sets Aside ₹82.78 Cr Demand on Dell India [Read Order]](https://images.taxscan.in/h-upload/2026/03/29/2130729-classification-of-sez-supplies-dutiable-goods-personal-use-unsustainable-cestat-demand-dell-india-taxscan.webp "Classification Of SEZ Supplies as Dutiable Goods For Personal Use Unsustainable: CESTAT Sets Aside ₹82.78 Cr Demand on Dell India [Read Order]")
