TRMONTHLY TRIBUNAL ARCHIVE
Read 4 LawLens analyses of Customs, Excise & Service Tax Appellate Tribunal decisions published in October 2026, covering key rulings, legal principles and case law.
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The respondent, a sugar manufacturer, generated electricity by burning bagasse, a by-product of sugarcane crushing. It used some electricity captively and sold surplus electricity to the Maharashtra State Electricity...
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Hindalco claimed CENVAT credit of service tax charged by its group company, Aditya Birla Management Corporation Limited (ABMCL), on business support services (BSS). ABMCL allocated expenses for shared corporate functi...
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VIA Logistics provided clearing and forwarding and transportation services. The Department alleged that the company had outsourced some activities but paid service tax only on agency charges, and sought tax on amounts...
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The appellant manufactured yeast, which it claimed was exempt from service tax on GTA services under Notification No. 25/2012-ST, as amended by Notification No. 03/2013-ST, because yeast was “food stuff.”
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