CESTAT Weekly Flashback: 4 To 10 May 2025

Customs, Excise and Service Tax (CESTAT) Weekly Flashback for the period 04 to 10 May 2025.

Expired Medicines Duty Case: CESTAT Clarifies Excise Duty Not Payable if Reasonable Time Was Given for Destruction Approval

The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) while remanding the case of expired medicines duty has clarified that excise duty not payable if reasonable time was given for destruction approval.

Service Recipient Liable to Pay Service Tax On Legal Fee Under RCM: CESTAT

The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that business entities are liable to pay service tax on legal services under reverse charge mechanism (RCM).

12% Interest On Delayed Refund Of Service Tax Paid By Mistake: CESTAT

The Delhi Bench of Customs, Excise and Service tax Appellate Tribunal (CESTAT) has held that 12% interest on delayed refund of service tax paid by mistake.

Subscription And Redemption Of Liquid Mutual Fund Units Cannot Be Termed As “Trading Of Goods”: CESTAT

The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that subscription and redemption of liquid mutual fund units cannot be termed as ‘Trading Of Goods’.

Setback To Royal Enfield: Refund of Service Tax Strictly Bound by Statutory Time Limit; Limitation Act Inapplicable: CESTAT

In a major setback to Royal Enfield, the Chennai Bench of Customs Excise and Service Tax Appellate Tribunal (CESTAT) has held that refund of service tax is strictly bound by statutory time limit and the Limitation Act is inapplicable.

Allegation Of Non-Verification Of Physical Premises Of Importer Not Sufficient To Fasten Customs Broker With Penalty: CESTAT

The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that allegation of non-verification of physical premises of importer is not sufficient to fasten customs broker with penalty.