CENVAT Credit on Outward Freight Cannot Be Denied When Freight & Insurance are Borne by Seller for Delivery at Buyer’s Premises: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that CENVAT credit on outward freight cannot be denied...
![Revenue Must Treat Rental Receipts as Cum-Tax When Society Did Not Collect Service Tax Separately: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/05/28/2138258-rental-receipts-service-tax-cestat-taxscan.jfif "Revenue Must Treat Rental Receipts as Cum-Tax When Society Did Not Collect Service Tax Separately: CESTAT [Read Order]")
![CESTAT Dismisses Appeal on Polyester Fabric Valuation: Importer Unconditionally Accepted Enhanced Rate of US $2.30/kg for Hong Kong Consignment [Read Order]](https://images.taxscan.in/h-upload/2026/05/26/2138125-cestat-new-delhi-dismissesappeal-polyester-fabricvaluation-taxscan.webp "CESTAT Dismisses Appeal on Polyester Fabric Valuation: Importer Unconditionally Accepted Enhanced Rate of US $2.30/kg for Hong Kong Consignment [Read Order]")
![Multifunction Protection Devices Retaining Essential Character of Relays Eligible for Excise Exemption Notification Benefit: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/05/22/2137828-multifunction-protection-devices-retaining-essential-relays-eligible-taxscan.webp "Multifunction Protection Devices Retaining Essential Character of Relays Eligible for Excise Exemption Notification Benefit: CESTAT [Read Order]")
![Service Tax Not Payable on Un-Invoiced Allocations By Foreign Parent Company Without Service And Consideration: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/05/22/2137830-service-tax-nclat-taxscan.jfif "Service Tax Not Payable on Un-Invoiced Allocations By Foreign Parent Company Without Service And Consideration: CESTAT [Read Order]")
Export-Linked GTA Exemption Cannot Be Denied for Delayed EXP-1/EXP-2 Forms When Substantive Conditions Are Met: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that exemption for export-related Goods Transport Agency (GTA) service cannot be denied only because EXP-1...
![Export-Linked GTA Exemption Cannot Be Denied for Delayed EXP-1/EXP-2 Forms When Substantive Conditions Are Met: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/05/22/2137780-cestat-export-linked-gta-exemption-delayed-exp-1-forms-taxscan.webp "Export-Linked GTA Exemption Cannot Be Denied for Delayed EXP-1/EXP-2 Forms When Substantive Conditions Are Met: CESTAT [Read Order]")
Unaccounted Gold Purchase Addition Based Solely On Third-Party Software Entries Without Corroborative Evidence Unsustainable: ITAT [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) deleted the addition of ₹16.05 lakh made towards alleged unaccounted gold purchases after finding that the Assessing Officer (AO)...
![Unaccounted Gold Purchase Addition Based Solely On Third-Party Software Entries Without Corroborative Evidence Unsustainable: ITAT [Read Order]](https://images.taxscan.in/h-upload/2026/05/22/2137783-unaccounted-gold-purchase-third-party-software-itat-ahmedabad-taxscan.webp "Unaccounted Gold Purchase Addition Based Solely On Third-Party Software Entries Without Corroborative Evidence Unsustainable: ITAT [Read Order]")
No Confiscation of Indian Currency u/s 121 without Clear Nexus to Smuggling: CESTAT Rules Investigative Statements Cannot Form Sole Basis for Seizure [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Kolkata Bench has held that Indian currency cannot be confiscated under Section 121 of the Customs Act, 1962 merely on the basis of...
![No Confiscation of Indian Currency u/s 121 without Clear Nexus to Smuggling: CESTAT Rules Investigative Statements Cannot Form Sole Basis for Seizure [Read Order]](https://images.taxscan.in/h-upload/2026/05/22/2137771-no-confiscation-nindian-currency-121-without-clear-nexus-smuggling-taxscan.webp "No Confiscation of Indian Currency u/s 121 without Clear Nexus to Smuggling: CESTAT Rules Investigative Statements Cannot Form Sole Basis for Seizure [Read Order]")
Failure to Prove Lawful Source of Gold: CESTAT upholds Absolute Confiscation of Smuggled Gold u/s 123 due to Lack of Purchase Documents [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Kolkata Bench has upheld the absolute confiscation of six foreign-origin gold biscuits after the appellants failed to establish...
![Failure to Prove Lawful Source of Gold: CESTAT upholds Absolute Confiscation of Smuggled Gold u/s 123 due to Lack of Purchase Documents [Read Order]](https://images.taxscan.in/h-upload/2026/05/22/2137773-cestat-smuggled-gold-absolute-confiscation-section-123-customs-act-taxscan.webp "Failure to Prove Lawful Source of Gold: CESTAT upholds Absolute Confiscation of Smuggled Gold u/s 123 due to Lack of Purchase Documents [Read Order]")
Sending Cenvat Availed Inputs to Job Worker After Reversal Under CRR Rule 3(5) Not ‘Trading’: CESTAT Set Aside Credit Demand [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that sending Cenvat-availed inputs to job workers after reversing credit under Rule 3(5) of the Cenvat...
![Sending Cenvat Availed Inputs to Job Worker After Reversal Under CRR Rule 3(5) Not ‘Trading’: CESTAT Set Aside Credit Demand [Read Order]](https://images.taxscan.in/h-upload/2026/05/21/2137712-cestat-set-aside-credit-demand-cenvat-credit-rules-taxscan.webp "Sending Cenvat Availed Inputs to Job Worker After Reversal Under CRR Rule 3(5) Not ‘Trading’: CESTAT Set Aside Credit Demand [Read Order]")
CESTAT Sets Aside ₹77 Crore Service Tax Demand Against Samsung Electronics, Holds Foreign Event Expenses Outside India Not Taxable [Read Order]
TheAllahabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) set aside service tax demands against Samsung Electronics India Pvt. Ltd. and held that expenses incurred for...
![CESTAT Sets Aside ₹77 Crore Service Tax Demand Against Samsung Electronics, Holds Foreign Event Expenses Outside India Not Taxable [Read Order]](https://images.taxscan.in/h-upload/2026/05/21/2137700-cestat-sets-aside-samsung-electronics-foreign-event-expenses-taxscan.webp "CESTAT Sets Aside ₹77 Crore Service Tax Demand Against Samsung Electronics, Holds Foreign Event Expenses Outside India Not Taxable [Read Order]")
Denying Abatement of Excise Duty without Adopting Reasonable Method of Valuation is Arbitrary & Unsustainable: CESTAT in Tanishq Jewellery’s Case [Read Order]
The Customs, Excise and Service Tax AppellateTribunal (CESTAT), Chennai Bench, held that the denial of abatement without adopting any reasonable method of valuation of excise duty was arbitrary and ...
![Denying Abatement of Excise Duty without Adopting Reasonable Method of Valuation is Arbitrary & Unsustainable: CESTAT in Tanishq Jewellery’s Case [Read Order]](https://images.taxscan.in/h-upload/2026/05/21/2137675-denying-abatement-excise-duty-cestat-in-tanishq-jewellerys-case-cestat-chennai-taxscan.webp "Denying Abatement of Excise Duty without Adopting Reasonable Method of Valuation is Arbitrary & Unsustainable: CESTAT in Tanishq Jewellery’s Case [Read Order]")