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...
Service Tax : Dive into the legal battle over corporate guarantees' taxability as Business Auxiliary Service. Explore the CESTAT's decision, the...
Custom Duty : CESTAT Bangalore's ruling in case of Rafeek K.T. v. Commissioner of Customs, emphasizing need for substantial evidence to impose p...
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...
Service Tax : CESTAT Allahabad held that denial of cenvat credit, merely because the credit is availed on the basis of debit note, not justified...
Service Tax : A Lease Deed was executed between the appellant and Skol Breweries Limited for renting of land, building, plant and machinery by t...
Custom Duty : CESTAT Chennai held that a proforma invoice is in the nature of a quotation or offer and hence does not constitute valid basis for...
Custom Duty : CESTAT Chennai held that denying substantial benefits only for technical errors would not do justice to the appellant. Thus, techn...
Custom Duty : CESTAT Chennai upheld the order directing fixation of brand rates of duty drawback for drawback of duties suffered on inputs used ...
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 Allahabad held that denial of cenvat credit, merely because the credit is availed on the basis of debit note, not justified since debit note covered all the requisite particulars. Accordingly, cenvat allowed on the basis of debit note.
A Lease Deed was executed between the appellant and Skol Breweries Limited for renting of land, building, plant and machinery by the appellant to Skol. The appellant discharged service tax liability under the head “renting of immovable property” services.
CESTAT Chennai held that a proforma invoice is in the nature of a quotation or offer and hence does not constitute valid basis for enhancement of value of the imported goods. Enhancement set aside since there is no evidence to show that there is flow back of amount.
CESTAT Chennai held that denying substantial benefits only for technical errors would not do justice to the appellant. Thus, technical error in Certificate of Origin cannot result in denial of concessional rate of Basic Customs Duty (BCD).
CESTAT Chennai upheld the order directing fixation of brand rates of duty drawback for drawback of duties suffered on inputs used in exports of cotton denim fabrics as no efforts made by revenue to negate the findings of appellate authority.
M/s. Hyundai Motor India Limited, Kanchipuram (HMIL), are engaged in the manufacture of passenger motor cars, under the brand name of “Hyundai”. They import various parts and accessories of passenger motor cars through Chennai ports.
CESTAT Allahabad held that claim of cash refund of service tax paid under RCM not admissible since CENVAT Credit was never claimed and transitional provisions under GST was not complied.
CESTAT Allahabad held that penalty imposable for the act of smuggling of battery scrap by concealing the same with plastic scrap through un-notified route from Nepal. Accordingly, penalty upheld and appeal dismissed.
CESTAT Chandigarh held that interest on refund not eligible if the assessment is finalized within three months as prescribed under Section 18(4) of the Customs Act, 1962. Accordingly, appeal dismissed.
CESTAT Chennai held that denial of refund claim related to cenvat credit of service tax under RCM by invoking provisions of Section 142(8) of the CGST Act is cannot be justified. Accordingly, order rejected refund claim set aside.
