Follow Us:

Cestat judgments

Latest Articles


Affiliation Fees – No Service Tax Can Be Demanded: CESTAT Delhi

Service Tax : CESTAT rules that affiliation fees collected by universities are statutory functions, not taxable services. Service tax demand and...

August 29, 2025 1029 Views 0 comment Print

Analysis of Notifications and Circulars for Week ending 13th April 2025

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...

April 15, 2025 6213 Views 0 comment Print

No Service Tax payable on freight margin recovered from customer in case of outbound shipments

Service Tax : Understand the CESTAT Ahmedabad ruling in Vishal Tansukhbhai Gohel vs Commissioner of Central Excise & ST. No service tax on freig...

May 30, 2024 2631 Views 0 comment Print

No Service Tax on CHA’s Reimbursable Expenses: CESTAT Ahmedabad

Service Tax : CESTAT Ahmedabad ruling in Shakti Enterprise vs Commissioner of Central Excise & ST clarifies that CHA's reimbursable expenses are...

December 8, 2023 2943 Views 0 comment Print

CESTAT Imposes Penalty on Commissioner for Non-Compliance

Custom Duty : CESTAT, Allahabad penalizes Commissioner for delaying Tribunal order implementation. Rs. 2,00,000 penalty imposed, and contempt pr...

December 3, 2023 2568 Views 0 comment Print


Latest News


CESTAT e-Filing Software User Manual

CA, CS, CMA : CESTAT e-Filing Software User Manual explains about New User Registration, User Home Page Navigation, Filing,  (Petition/Appeal) ...

March 9, 2023 5709 Views 0 comment Print

E-Compendium of CESTAT Case Laws – Pro – Revenue

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...

May 18, 2021 3465 Views 0 comment Print

Govt approves creation of six new Benches of CESTAT

Excise Duty : The Union Cabinet today gave its approval for setting up six additional Benches of the Customs, Excise and Service Tax Appellate T...

October 18, 2013 1592 Views 0 comment Print

Tribunal directed JetLite to pay Rs 100 crore as a pre-deposit on a service tax dispute

Service Tax : The Customs, Excise & Service Tax Appellate Tribunal has directed JetLite (formerly Sahara Airlines Ltd) to pay Rs 100 crore (Rs 1...

July 2, 2010 861 Views 0 comment Print

Can a CESTAT Member who has not completed probation can be relived from his duty without assigning any reason?

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...

December 3, 2009 3463 Views 0 comment Print


Latest Judiciary


Marketing Support Services Held Export, Service Tax Refund Restored: CESTAT Chandigarh

Service Tax : CESTAT Chandigarh held marketing support services to a Singapore entity were export of services, allowed refund with interest, and...

July 14, 2026 9 Views 0 comment Print

Software Support Services Qualify as Export, Service Tax Demand Set Aside: CESTAT Bangalore

Service Tax : CESTAT Bangalore set aside service tax demands, holding software support services were Business Auxiliary Services and qualified a...

July 14, 2026 9 Views 0 comment Print

SEZ Service Tax Refund Rejection Set Aside as One-Year Limitation was Inapplicable: CESTAT Chandigarh

Service Tax : CESTAT Chandigarh set aside rejection of SEZ service tax refund claims, holding the one-year limitation under Finance Act notifica...

July 14, 2026 39 Views 0 comment Print

BPO Services to Overseas Client Are Exports, Not Intermediary Services: CESTAT Chandigarh

Service Tax : CESTAT Chandigarh set aside denial of ₹14.55 crore refund, holding BPO services were not intermediary services and qualified as ...

July 14, 2026 84 Views 0 comment Print

Rule 21 Central Excise Duty Remission Allowed for 0.55% Pig Iron Handling Loss: CESTAT Kolkata

Excise Duty : CESTAT Kolkata allowed Rule 21 remission on 0.55% pig iron shortage, holding it was within the Board’s 2% condonable loss limit....

July 14, 2026 72 Views 0 comment Print


Latest Notifications


CESTAT Virtual Hearings & Procedures

Custom Duty : Read Notification No. 02/2023 from CESTAT, New Delhi, introducing virtual hearings. Learn about the procedure, technical requireme...

September 21, 2023 4353 Views 0 comment Print

Selection for the posts of Member, Customs, Excise and Service Tax Appellate Tribunal (CESTAT)

Goods and Services Tax : Applications are being invited for 2 anticipated vacancies of Member (Technical) and 4 anticipated vacancies of Member (Judicial) ...

February 3, 2023 3882 Views 0 comment Print

Procedure for Physical Hearing of Appeals by CESTAT

CA, CS, CMA : Representations have been received from the Bar Associations requesting for physical hearing of appeals. As there is improvement i...

November 15, 2021 4158 Views 0 comment Print

Benches of Tribunal must strictly adhere to period of limitation prescribed by SC

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...

July 26, 2021 2160 Views 0 comment Print

Procedure For E-Hearing of Appeals by CESTAT

Goods and Services Tax : Representations have been received from the Bar Associations at Mumbai, Bangalore, Ahmedabad, Chandigarh and Hyderabad Benches of ...

August 10, 2020 7191 Views 0 comment Print


Latest Posts in Cestat judgments

Marketing Support Services Held Export, Service Tax Refund Restored: CESTAT Chandigarh

July 14, 2026 9 Views 0 comment Print

CESTAT Chandigarh held marketing support services to a Singapore entity were export of services, allowed refund with interest, and rejected Revenue appeals.

Software Support Services Qualify as Export, Service Tax Demand Set Aside: CESTAT Bangalore

July 14, 2026 9 Views 0 comment Print

CESTAT Bangalore set aside service tax demands, holding software support services were Business Auxiliary Services and qualified as export of services.

SEZ Service Tax Refund Rejection Set Aside as One-Year Limitation was Inapplicable: CESTAT Chandigarh

July 14, 2026 39 Views 0 comment Print

CESTAT Chandigarh set aside rejection of SEZ service tax refund claims, holding the one-year limitation under Finance Act notifications inapplicable.

BPO Services to Overseas Client Are Exports, Not Intermediary Services: CESTAT Chandigarh

July 14, 2026 84 Views 0 comment Print

CESTAT Chandigarh set aside denial of ₹14.55 crore refund, holding BPO services were not intermediary services and qualified as export.

Rule 21 Central Excise Duty Remission Allowed for 0.55% Pig Iron Handling Loss: CESTAT Kolkata

July 14, 2026 72 Views 0 comment Print

CESTAT Kolkata allowed Rule 21 remission on 0.55% pig iron shortage, holding it was within the Board’s 2% condonable loss limit.

Barley Husk Is Waste, Not a Manufactured Product; CESTAT Quashes CENVAT Demand

July 14, 2026 60 Views 0 comment Print

CESTAT Chandigarh set aside the Rule 6(3) demand, holding barley husk is a waste residue and not a manufactured product.

Refund Re-Quantification Set Aside as Original Refund Quantum Attained Finality: CESTAT Chandigarh

July 14, 2026 78 Views 0 comment Print

CESTAT Chandigarh held the department could not re-open refund quantification after it attained finality and allowed both appeals.

Section 85(3A) Appeal Restored as “Month” Means Calendar Month: CESTAT Allahabad

July 14, 2026 78 Views 0 comment Print

CESTAT Allahabad restored the appeal, holding that “two months” and “one month” under Section 85(3A) mean calendar months, making the appeal timely.

No Successor Liability Without Business Transfer; Service Tax Demand Set Aside: CESTAT Chennai

July 14, 2026 90 Views 0 comment Print

CESTAT Chennai set aside the service tax demand after finding successor liability was unproved and the services were composite works contracts.

VCES Declaration Cannot Be Reopened After Statutory Time Limit: CESTAT Chennai

July 14, 2026 63 Views 0 comment Print

CESTAT Chennai held that an accepted VCES declaration could not be reopened after the prescribed period, while partly sustaining admitted reverse charge liability.

Search Post by Date
July 2026
M T W T F S S
 12345
6789101112
13141516171819
20212223242526
2728293031