TaxCorp · Service Tax Wednesday, 21 October 2026

Search Service Tax decisions & landmark rulings

Full-text search across 40,000+ Service Tax judgments — CESTAT, High Court & Supreme Court — with editors' landmark selections. Litigation continues long after the levy: the archive stays current.

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CESTAT-KOLKATA· 30 Mar 2026
M/s Radiant Advertising and Marketing India Pvt Ltd v. The Commissioner of CGST and Central Excise

(2026) TaxCorp(ST) 43708 (CESTAT-KOLKATA)

Section 65(105) of the Finance Act, 1994; Rule 14 of the CENVAT Credit Rules, 2004 - Demand on advances adjusted or refunded, and alleged excess CENVAT credit mismatch, both set aside as unsustainable on merits and barred by limitation where source data was always with department - Where advances received by an adverti...

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CESTAT-BANGALORE ·30 Mar 2026· Appeal partly allowed.
M/s Airbus Group India Pvt. Ltd. v. Commissioner of Central Excise, Customs and Service Tax, Bangalore

(2026) TaxCorp(ST) 43707 (CESTAT-BANGALORE)

Section 78 of the Finance Act, 1994; Section 76 of the Finance Act, 1994; Section 77 of the Finance Act, 1994 - Extended...

CESTAT-BANGALORE ·03 Mar 2026· Appeal allowed.
Sree Chakra Living Space Govind v. Commissioner of Central Excise, Customs and Service Tax, Cochin

(2026) TaxCorp(ST) 43706 (CESTAT-BANGALORE)

Section 65(105)(zzzh) read with Section 65(30a) of the Finance Act, 1994 - Construction of complex services by builders...

CESTAT-HYDERABAD ·13 Mar 2026· Appeal dismissed.
Commissioner of Central Tax, Guntur v. M/s Premier Tobacco Packers

(2026) TaxCorp(ST) 43705 (CESTAT-HYDERABAD)

Section 65(105) of the Finance Act, 1994 read with Notification No. 14/2004-ST and Notification No. 19/2005-ST - Threshi...

CESTAT-KOLKATA ·30 Mar 2026· Appeal partly allowed.
M/s Computer Point Ltd v. The Commissioner of CGST and Central Excise, Kolkata

(2026) TaxCorp(ST) 43704 (CESTAT-KOLKATA)

Rule 3(1) read with Rules 9(1) and 9(6) of the CENVAT Credit Rules, 2004; Section 78 of the Finance Act, 1994; Section 7...

CESTAT-ALLAHABAD ·28 Jul 2026· Appeal allowed by way of remand.
Shri Parvez Ahmad Ansari v. Commissioner of Central Excise and CGST, Allahabad

(2026) TaxCorp(ST) 43703 (CESTAT-ALLAHABAD)

Section 37C of the Central Excise Act, 1944 - Affixation of adjudication order at a site where the assessee's unit or re...

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CESTAT-KOLKATA ·02 Sep 2026· Appeal dismissed.
M/s Suman Thakuri v. Commissioner of CGST and Central Excise, Siliguri Commissionerate

(2026) TaxCorp(ST) 43702 (CESTAT-KOLKATA)

Section 85(3A) of the Finance Act, 1994, read with Section 5 of the Limitation Act, 1963 - Commissioner (Appeals) cannot...

CESTAT-CHENNAI ·09 Mar 2026· Appeal allowed.
M/s Larsen and Toubro Ltd (ECC Workshop & TLTRS) v. Commissioner of GST and Central Excise, Chennai Outer Commissionerate

(2026) TaxCorp(ST) 43701 (CESTAT-CHENNAI)

Rule 2(g) of the Service Tax Rules, 1994, read with Section 65(105)(k) of the Finance Act, 1994 and Notification No. 30/...

CESTAT-ALLAHABAD ·24 Mar 2026· Appeal allowed.
M/s Creative Star Events v. Commissioner of Central Excise and CGST, Allahabad

(2026) TaxCorp(ST) 43700 (CESTAT-ALLAHABAD)

Section 65(40) of the Finance Act, 1994; Section 67 of the Finance Act, 1994; Section 73 of the Finance Act, 1994; Rule...

CESTAT-MUMBAI ·29 Apr 2026· Appeal allowed.
Parth Enterprises v. Commissioner of CGST and Central Excise, Thane Rural

(2026) TaxCorp(ST) 43699 (CESTAT-MUMBAI)

Section 93(1) of the Finance Act, 1994 read with Notification No. 33/2012-ST dated 20.06.2012, Section 73(1) of the Fina...

CESTAT-HYDERABAD ·15 May 2026· Appeal dismissed.
M/s Lemon Tree Hotel (A Unit of Fleur Hotels Pvt Ltd) v. Commissioner of Central Tax, Rangareddy

(2026) TaxCorp(ST) 43698 (CESTAT-HYDERABAD)

Section 93(1) of the Finance Act, 1994; Section 76 and Section 77(2) of the Finance Act, 1994 - Hotel availing abatement...

Excise & Customs landmarks View all →
18 Sep 2026 ·CESTAT-ALLAHABAD ·Landmark
Parijat Paper Mills Ltd vs Commissioner of Central Excise & CGST, Meerut

(2026) TaxCorp(IDT) 12110 (CESTAT-ALLAHABAD)

CESTAT : CESTAT Allahabad Overturns Excise Duty Demand: Lack of Concrete Evidence Defeats Allegations of Clandestine Rem...

08 Aug 2026 ·HC-RAJASTHAN ·Landmark
Mukesh Modi vs The Commissioner, Central Excise Commissionerate

(2026) TaxCorp(IDT) 12117 (HC-RAJASTHAN)

HC : Rajasthan High Court Affirms Duty Demand on EOU for Misuse of Duty-Free Import Scheme: Export of Cheaper Domestic M...

03 Aug 2025 ·CESTAT-CHENNAI ·Landmark
BMW India Private Ltd. Vs.Commissioner of GST & Central Excise

(2026) TaxCorp(IDT) 12120 (CESTAT-CHENNAI)

CESTAT : CESTAT Chennai Quashes Differential Duty Demand on BMW India for Diesel Car Fuel Adaptors; Holds SCN Ultra Vire...

20 Apr 2026 ·HC-MADRAS ·Landmark
Omega Traders vs Assistant Commissioner

(2026) TaxCorp(IDT) 12312 (HC-MADRAS)

HC : Mere Processing Without Flavours Does Not Convert Tobacco Into "Chewing Tobacco"—Order of Re-Classification as "Unm...

31 Mar 2026 ·SC ·Landmark
Commissioner of Central Excise, Customs and Service Tax vs Odisha Mining Corporation Limited

(2026) TaxCorp(IDT) 12252 (SC)

SC : Supreme Court Affirms Non-Excisability of Iron Ore Crushing and Screening: Process Not Treated as 'Manufacture' Und...

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