Saturday, 05 September, 2026

Tag: extended period limitation


CESTAT _ Customs, Excise and Service Tax Appellate Tribunal _ LawNotify

April 7, 2026 : The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has upheld the inclusion of freight and insurance charges in the assessable value of goods where delivery is made at the buyer’s premises, Read more…


CESTAT _ Customs, Excise and Service Tax Appellate Tribunal _ LawNotify

The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has ruled that the extended period of limitation cannot be invoked where the assessee has regularly disclosed material facts in statutory returns, and that procedural conditions introduced Read more…


February 20, 2026 : The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chennai Bench, has set aside a service tax demand of ₹10.98 crore raised against M/s Chettinad Lignite Transports Pvt. Ltd., holding that in the absence of any Read more…


January 28, 2026 : The Delhi Bench of the Customs Excise and Service Tax Appellate Tribunal has dismissed two appeals filed by the Revenue, holding that the extended period of limitation under Section 11A(4) of the Central Excise Act, 1944 Read more…