CESTAT Chandigarh upheld dropping of Rule 6 CENVAT demand on wet bhoosi, chilka and malt waste, following DSCL Sugar and dismissed Revenues appeal.
CESTAT Hyderabad set aside Rule 6 demand on input service credit for a captive power plant, holding the demand unsustainable as electricity is not exempted goods.
CESTAT Mumbai allowed cash refund of CVD and SAD paid after GST under Section 142(3) of the CGST Act and set aside rejection of the refund claim.
CESTAT Kolkata set aside Rule 6 demand on electricity generated from waste coke oven gas, holding the by-product restrictions under Rule 6 inapplicable.
CESTAT Chandigarh set aside excise duty, interest and penalties after holding scrap-veg-refuse classifiable as vegetable waste and not potato starch.
CESTAT Chandigarh set aside Rule 6 CENVAT demand, Section 11D liability and penalties on Zinc Ash, following Indian Sucrose Ltd. and subsequent CBIC circular.
CESTAT Chandigarh set aside Rule 6 demand, Section 11D appropriation, interest and penalties on Zinc Ash, following Indian Sucrose Ltd. and CBIC Circular dated 07.07.2022.
Bombay High Court held that absence of an irrevocability or dissolution clause in a trust deed is not a valid ground to reject registration or renewal under Section 12AB of the Income-tax Act.
GSTAT Order No. 156/2026 allows Token generation until 31 July 2026, preserving appeal filing rights for 60 days where portal issues prevent filing.
SC awarded ₹8 lakh compensation, holding a missing ticket alone cannot defeat a Section 124A Railways Act claim if surrounding facts establish bona fide travel.
