Service Tax : CESTAT rules that affiliation fees collected by universities are statutory functions, not taxable services. Service tax demand and...
CA, CS, CMA : A summary of key updates for Income Tax, GST, RBI, and legal matters issued from April 7-13, 2025, including exemptions, tax forms...
Service Tax : Understand the CESTAT Ahmedabad ruling in Vishal Tansukhbhai Gohel vs Commissioner of Central Excise & ST. No service tax on freig...
Service Tax : CESTAT Ahmedabad ruling in Shakti Enterprise vs Commissioner of Central Excise & ST clarifies that CHA's reimbursable expenses are...
Custom Duty : CESTAT, Allahabad penalizes Commissioner for delaying Tribunal order implementation. Rs. 2,00,000 penalty imposed, and contempt pr...
CA, CS, CMA : CESTAT e-Filing Software User Manual explains about New User Registration, User Home Page Navigation, Filing, (Petition/Appeal) ...
Goods and Services Tax : This is the fourth year since the introduction of GST in July, 2017. Despite a sizeable liquidation of appeals under the Sabka Vis...
Excise Duty : The Union Cabinet today gave its approval for setting up six additional Benches of the Customs, Excise and Service Tax Appellate T...
Service Tax : The Customs, Excise & Service Tax Appellate Tribunal has directed JetLite (formerly Sahara Airlines Ltd) to pay Rs 100 crore (Rs 1...
Excise Duty : RECENTLY the President of India was pleased to discharge Hon'ble member of the CESTAT Mr. PK Das, just a day before he was to comp...
Custom Duty : CESTAT examined whether Bluetooth headsets should be treated as communication devices or ordinary headphones. It held that devices...
Service Tax : The Tribunal examined a service tax demand raised on the basis of DGARM data and financial statements. It held that reliance solel...
Custom Duty : CESTAT Delhi held that food testing kits were wrongly described as being for “diagnostic use only” to claim a customs exemptio...
Service Tax : CESTAT Chennai held that villas constructed on separate plots under individual agreements and approvals do not constitute a reside...
Service Tax : The Tribunal held that interest under Section 75 of the Finance Act is mandatory when service tax is paid after the due date. Admi...
Custom Duty : Read Notification No. 02/2023 from CESTAT, New Delhi, introducing virtual hearings. Learn about the procedure, technical requireme...
Goods and Services Tax : Applications are being invited for 2 anticipated vacancies of Member (Technical) and 4 anticipated vacancies of Member (Judicial) ...
CA, CS, CMA : Representations have been received from the Bar Associations requesting for physical hearing of appeals. As there is improvement i...
Custom Duty : F No. 01(05)/Circular/CESTAT/2021 Customs, Excise and Service Tax Appellate Tribunal West Block No. 2, R.K. Puram, New Delhi-11006...
Goods and Services Tax : Representations have been received from the Bar Associations at Mumbai, Bangalore, Ahmedabad, Chandigarh and Hyderabad Benches of ...
CESTAT Delhi held that proportionate reversal of Cenvat credit attributable to inputs and input services used for generating exempted electricity is sufficient compliance with Rule 6(3)(i). The Tribunal therefore set aside the demand and penalty.
CESTAT Kolkata held that CENVAT credit on items such as MS Angles, Beams, Channels, and Plates is admissible where they are essential for manufacturing final products. The denial order was set aside.
The Tribunal held that service tax cannot be demanded again when the service provider has already collected and deposited the tax. The balance sponsorship service tax demand was therefore quashed.
The Tribunal held that modular kitchen baskets, racks, and similar products retain their identity as household articles and cannot be classified as parts of furniture merely because they are fixed in cabinets or drawers. The customs demand based on classification under Chapter 94 was set aside.
CESTAT Bangalore held that screening and grading of iron ore are mining-related activities covered under the taxable category of Mining Services. The Tribunal ruled that such activities could not be classified as Business Auxiliary Service.
The dispute concerned denial of 67% abatement on construction and works contract services involving supply of materials. CESTAT held that substantive tax benefits cannot be refused solely due to failure to claim them in ST-3 returns. The Service Tax demand and related penalty were consequently set aside.
The dispute concerned whether importers lose their right to contest enhanced valuation after submitting consent letters during customs clearance. CESTAT held that written acceptance does not extinguish the statutory right to challenge reassessment.
The Tribunal held that Cenvat credit is available only in relation to taxable services and not for trading activities. The case was remanded for recalculation of admissible reversal for the normal period.
The Tribunal followed its own earlier rulings in the appellant’s cases and held that the dispute was no longer open to reconsideration. The impugned order was set aside accordingly.
The dispute concerned service tax on the profit margin earned from the sale of imported gold. CESTAT held that the margin arose from trading activity and not from any consignment agent service rendered to the supplier.
