Indirect Tax Weekly Flashback for the period 13 To 19 July 2025.
Entry Tax
Supreme Court
The Supreme Court has dismissed the appeals filed by United Spirits challenging imposition of entry tax on products entering the local market.
Excise Duty
Delhi High Court
CA Certificate Sufficient Proof of Excise Duty Incidence for Refund Claim: Delhi High Court
The Delhi High Court has held that the Chartered Accountant’s (CA) certificate sufficient proof of excise duty incidence for refund claim.
CESTAT
GAIL India’s Pentene Mixture Classified Under Correct Excise Code: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Ahmedabad Bench, has ruled in favour of the state-owned gas major, GAIL in a long-standing excise classification dispute concerning the product “Pentene mixture.”
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata, has set aside a central excise duty demand of Rs. 2.16 crore after finding that the department’s case hinged entirely on unverifiable private documents seized during a 2012 search operation.
Customs Duty
Delhi High Court
Delhi High Court Dismisses Appeal by Customs House Agent in Rotten Cement Bricks Misdeclaration Case
The Delhi High Court has dismissed the appeal filed by M/s Vijender Singh, a Custom House Agent (CHA), against an earlier order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) which found him responsible for gross misdeclaration of imported goods.
Customs Dept. to Refund Rs. 15 Lakh Wrongly Re-Credited Under Abolished Scheme: Delhi High Court
The Delhi High Court has directed the customs department to refund Rs. 15 lakh with 4% simple interest wrongly re-credited under the abolished scheme.
The Delhi High Court has directed the release of gold jewellery seized from a woman returning from Umrah, observing that the customs department had violated statutory requirements by failing to issue a Show Cause Notice.
CESTAT
Confiscation Over Alleged Improper Warehousing Quashed: No Proof of Illicit Removal, Says CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai has set aside the confiscation of goods and penalties imposed on Akshay Logistics, a licensed public warehouse operator at Nhava Sheva.
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Ahmedabad, has quashed the confiscation and penalty order imposed on Flamingo Logistics, a warehousing service provider operating within the Kandla Special Economic Zone (SEZ).
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata has upheld the revocation of a Customs Broker Licence and forfeiture of the security deposit of a Kolkata-based customs brokerage firm over serious lapses involving the unauthorized sharing of G-Card Holder’s login credentials that facilitated misdeclaration in import consignments.
Gold Smuggling in Shoes: CESTAT Cuts Rs. 30 Lakh Penalty to Rs. 10 Lakh
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata, has reduced the penalty imposed on Suvadeep Dutta from Rs. 30 lakh to Rs. 10 lakh, even as it upheld his complicity in a high-profile gold smuggling case at the Netaji Subhas Chandra Bose International Airport.
When Can Action Be Taken Against A CHA / CB Under Customs Act? CESTAT Answers
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chennai has set aside penalties imposed on two Customs House Agents (CHAs) – M/s. Meticulous Forwarders and M/s. Masterstroke Freight Forwarders Pvt. Ltd. – accused of aiding the diversion of duty-free imported raw silk yarn into the domestic market.
Service Tax
CESTAT
No Service Tax Chargeable On Warranty Labour Charges For Providing Free After-Sale Service: CESTAT
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that no service tax is chargeable on the warranty labour charges for providing free after-sale service.
No Service Tax on Notional Interest from Security Deposits for Locker Rentals: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Delhi, has held that service tax cannot be levied on the notional interest earned on security deposits collected for locker and safe deposit rentals, setting aside a demand of over Rs. 6 lakh raised by the tax department.
CESTAT Upholds Rs. 1.92 Crore Service Tax Demand for Misclassification of Business Support Services
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, has upheld a service tax demand of Rs. 1.92 crore for allegedly misclassifying taxable services as sale of Development Rights (DRs) related to wind energy projects.
CESTAT Quashes Tax Demands Over CENVAT Credit on Telecom Towers Following Supreme Court Ruling
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Mumbai, has allowed two appeals filed by Vodafone India Ltd., setting aside earlier orders that had denied the company its CENVAT credit claims on capital goods such as telecom towers and prefabricated shelters.
Skill Development Training Exempt from Service Tax, Strikes Down Rs. 52 Lakh Demand: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata bench, has ruled that services provided under approved skill development schemes are exempt from service tax. The Tribunal set aside tax demands exceeding Rs. 52 lakh raised by the tax department for training programs conducted between 2014 and 2017.
CESTAT Rules No Service Tax on Low-Density Residential & Government Utility Projects
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Principal Bench, New Delhi, has struck down a service tax demand of over Rs. 1.74 crore on a contractor, ruling that construction services for low-density residential buildings and non-commercial government utility offices are exempt from service tax under the Finance Act, 1994.
Mariya is the Senior Editor at Juris Hour. 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.
