CESTAT Weekly Flashback: 29 June To 5 July 2025
Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Weekly Flashback for the period from 29 June to 5 July 2025.
Service Tax
Affiliation Fees Not Taxable: CESTAT Quashes ₹6.07 Crore Service Tax Demand Against RGPV
In a major relief to Rajeev Gandhi Proudyogiki Vishwavidyalay (RGPV), the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), New Delhi, has set aside a service tax demand of Rs. 6.07 crore, ruling that charges collected by the university for granting affiliation and related services do not attract service tax under the Finance Act, 1994.
The Delhi bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that service tax is not leviable on composite works contracts executed prior to June 1, 2007, and that the extended period of limitation cannot be invoked where legal ambiguity prevailed.
Income Tax Data Alone Not Sufficient To Demand Service Tax: CESTAT
The Delhi Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that merely relying on data from Form 26AS (Income Tax) without corroborating evidence was not sufficient to establish service tax liability.
Excise Duty
Excise Duty Demand Quashed Over Flawed Digital Evidence and Lack of Buyer Testimony: CESTAT
The Delhi Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has dismissed two appeals filed by the Central Excise Department against Paradise Steels and its Director, Rakshit Bhansali, citing serious procedural lapses and lack of evidentiary support.
Notional Cost of Maruti-Supplied Designs Not to Be Included in Excise Valuation: CESTAT
The Delhi Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has ruled in favor of Bosch Ltd., a vendor for Maruti Suzuki India Ltd., setting aside a central excise duty demand linked to the notional cost of designs and drawings provided free of charge by the automaker.
Customs Duty
CESTAT Restores Concessional Customs Duty on MCPCBs Inputs, Rejects Reclassification by Department
The Delhi Bench of Customs Department, the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has quashed a Commissioner’s order that denied concessional customs duty on aluminium-based copper clad laminates used in manufacturing Metal Clad Printed Circuit Boards (MCPCBs).
Rs. 1.7 Crore Customs Duty Demand Over Intraocular Lens Imports Quashed: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai has overturned a ₹1.69 crore customs duty demand and associated penalties related to the import of intraocular lenses, ruling that customs officials misapplied import valuation rules and overstepped their legal mandate regarding medical device licensing.
Mariya is the Senior Editor at JurisHour. She has 5+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started as a freelance tax reporter in the leading online legal news companies like LiveLaw & Taxscan.
