Saturday, 05 September, 2026

Tag: indirect tax


Justice P Sam Koshy and Justice Narsing Rao Nandikonda

July 13, 2026 : The Telangana High Court has set aside a VAT assessment order of Rs. 28.09 lakh against an electrical works contractor, holding that a best judgment assessment cannot be sustained when the assessing authority ignores the statutory Read more…


Customs, Excise and Servive Tax Appellate Tribunal CESTAT

June 5, 2026 : In a significant ruling on CENVAT credit and export-related excise benefits, the Principal Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has dismissed three appeals filed by the tax department against Read more…


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

May 8, 2026 : The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that customs authorities cannot indefinitely keep refund applications pending and later deny statutory interest by treating the applications as “incomplete” on Read more…


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

May 8, 2026 : The Bengaluru Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that grants-in-aid received from Central and State Government departments for scientific research projects cannot be treated as “consideration” for taxable services Read more…


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

April 30, 2026: The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that an indivisible works contract cannot be artificially split to classify the goods component as “trading” for the purpose of denying CENVAT credit, Read more…


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

April 15, 2026 : The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Principal Bench, New Delhi, has set aside a service tax demand raised against Bharat Hotels Limited, holding that amounts retained on cancellation of hotel bookings are not Read more…


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

March 30, 2026 : The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that a job worker is entitled to avail CENVAT credit on capital goods even where invoices are issued in the name Read more…


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

March 24, 2026 : The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore Bench has ruled that activities involving transportation and disposal of fly ash and industrial waste do not fall within the ambit of “cargo handling service” under Read more…