Judgements and Orders, Supreme Court and High courts of India

The CESTAT, Allahabad, in M/s Abhishek Construction v. Commissioner, CGST & Central Excise, Noida, Final Order No. 70402/2026 dated 16 September 2026, set aside the service tax demand and allowed the appeal with consequential relief.

The CESTAT, Ahmedabad, in Universal Distributors v. C.C.E. & S.T., Vadodara-I, Final Order No. 10748/2026 dated 15 September 2026, set aside a service tax demand of ₹8,44,162 raised under the category of “Supply of Tangible Goods Service.”

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, dismissed the appeal filed by M/s. JK Tyre and Industries Ltd., upholding the rejection of its refund claim of ₹22.07 lakh, comprising service tax of ₹18.73 lakh and interest o

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, allowed the appeal filed by Ms. Anju Makhija and set aside the service tax demand of ₹19.72 lakh along with applicable interest and penalties. The demand for the period 2013-14

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, in M/s. Mangalam Cement Limited v. Commissioner of Central Excise & CGST, Udaipur, decided on 1 September 2026, held that the sales tax subsidy received under the Rajasthan Inv

The CESTAT, Ahmedabad, in Inox Air Products Pvt. Ltd. v. Commissioner of CGST & Central Excise, Surat, pronounced on 8 September 2026, examined whether late payment charges received by the assessee on supplies of industrial gases constituted a “decla

The CESTAT, New Delhi, in Edupro E-Solutions India Pvt. Ltd. v. Commissioner of CGST, Jaipur, examined the service tax liability on educational and skill-development services provided during FY 2015-16. The department had raised a demand of ₹17.59 la

The CESTAT, New Delhi, in M/s Mangalam Cement Ltd. v. Commissioner, CGST & Central Excise, Udaipur, examined whether service tax was payable under the Reverse Charge Mechanism (RCM) on royalty paid for a mining lease for the period 1 April 2016 to 13

The GSTAT, Hyderabad Bench, in the case of M/s. Reddy Veeranna Constructions Pvt. Ltd. v. Appeal I Commissioner & Ors. [APL/623/HYD/2026 dated July 28, 2026] admitted the appeal without insisting upon payment of statutory pre-deposit under Section 11

The Hon’ble Orissa High Court in M/s. Rashmi Agency v. Deputy Commissioner CT & GST & Ors. [W.P.(C) No. 17470 of 2026 dated June 25, 2026] set aside the order refusing to consider the refund application filed under Section 54 of the Central Goods and