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Cestat judgments

Latest Articles


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 1188 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 1314 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 1170 Views 0 comment Print

Taxability of Corporate Guarantee: CESTAT’s Verdict Challenged in SC

Service Tax : Dive into the legal battle over corporate guarantees' taxability as Business Auxiliary Service. Explore the CESTAT's decision, the...

November 22, 2023 1038 Views 0 comment Print

No Penalty Without Sufficient Evidence in Abetment Case: CESTAT Bangalore

Custom Duty : CESTAT Bangalore's ruling in case of Rafeek K.T. v. Commissioner of Customs, emphasizing need for substantial evidence to impose p...

November 21, 2023 651 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 3201 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 2232 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 1217 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 468 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 3037 Views 0 comment Print


Latest Judiciary


Activity of granting call option doesn’t qualify as rendering of service: CESTAT Delhi

Service Tax : CESTAT Delhi held that granting “call option” is not an activity of rendering service. Thus, appellant has wrongly been held t...

August 16, 2024 54 Views 0 comment Print

Penalty imposed on customs broker for non-compliance with provisions of CBLR, 2018: CESTAT Delhi

Custom Duty : CESTAT Delhi held that imposition of penalty and revocation of customs broker license justified as customs broker abetted the ille...

August 16, 2024 90 Views 0 comment Print

Rejection of refund claim for non-mentioning of period particulars in CA’s certificate is harsh: CESTAT Chennai

Custom Duty : CESTAT Chennai rejection of refund claim merely for non-mentioning of period particulars in CA’s certificate unjustifiable as re...

August 16, 2024 123 Views 0 comment Print

Indian Companies Promotion of Australian Services is Export of Service: CESTAT Chandigarh

Service Tax : Oceanic Consultants Pvt Ltd Vs Commissioner or Central Excise And Service Tax (CESTAT Chandigarh) CESTAT Chandigarh held that Indi...

August 13, 2024 165 Views 0 comment Print

No service tax on commission charged by Indian Bank for granting credit facility to foreign service recipient: CESTAT Chennai

Service Tax : Held that the appellant has satisfied all the conditions for treating the service as export of service but there is a need to veri...

August 13, 2024 75 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 1659 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 2853 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 3012 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 1530 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 5772 Views 0 comment Print


Minor mismatch due to adoption of standard method, not a mis-declaration

August 6, 2023 477 Views 0 comment Print

Delve into CESTAT Ahmedabad’s ruling in Kalpataru Transmission Ltd vs C.C.-Mundra, a case concerning penalties and goods misdeclaration accusations.

ENVAT Credit on Input Services for Output Service Can’t Be Denied

August 6, 2023 420 Views 0 comment Print

CESTAT pointed out that as the department had accepted the payment of service tax on output service, denying the CENVAT credit on input services, used for providing output service, was unjustified.

CESTAT Orders Re-adjudication Due to Unprovided Verification Report

August 6, 2023 264 Views 0 comment Print

CESTAT Ahmedabad directs re-adjudication in the case of Senor Metals Pvt Limited vs. Commissioner of Central Excise & ST. The article discusses the demand of customs duty confirmed for manufacturing dutiable goods on job work basis without disclosing verification report.

Metal Finishing Chemicals & Electroplating Salts Qualify for Exemption Notification

August 6, 2023 243 Views 0 comment Print

CESTAT Ahmedabad rules in favor of Grauer & Weil India Limited in a case against Commissioner of Central Excise & ST. The article discusses the eligibility of Metal Finishing Chemicals and Electroplating Salts for exemption under Notification No. 10/1997-CE.

Data collection/ analysis, manpower mobilization, training supervision not classifiable as Management Consultancy Service

August 5, 2023 789 Views 0 comment Print

CESTAT Kolkata held that data collection and analysis, manpower mobilization, liaison, training supervision cannot be classified under ‘Management Consultancy Service’ and hence demand of service tax set aside.

Penalty imposed without verifying Service Tax Payment documents – CESTAT directs reconsideration

August 5, 2023 444 Views 0 comment Print

Examining Nandji Mishra Vs Commissioner of Central Excise case on service tax non-payment penalties and the need for evidence verification.

Duty Demand Quashed: No Evidence for Clandestine Goods Removal

August 5, 2023 972 Views 0 comment Print

Analysis of Asian Plywood Industries Vs CGST & Excise case where demand of customs duty is quashed due to lack of evidence for clandestine goods removal.

Universal Joints Parts for Transmission Shaft falls under Heading 84836090

August 4, 2023 783 Views 0 comment Print

CESTAT Delhi held that Universal Joints Parts to be used in transmission shaft, are more specifically covered under sub heading 8483 60 90 and not under heading 8708.

Duty Admittance Before Settlement Commission not Justify Denial of Warehouse License Renewal

August 4, 2023 438 Views 0 comment Print

CESTAT Chennai held that non-renewal of Private Bonded Warehouse license alleging settlement of disputes and admission of duty liability before Settlement Commission is unjustified. As post settlement, immunity is granted to the assessee from fine, penalty and prosecution under Customs Act and any other Central Act.

Service Tax Inapplicable on Liquidated Damages

August 4, 2023 1305 Views 0 comment Print

Review and analysis of the CESTAT Delhi’s ruling in Steel Authority of India Ltd. Vs Principal Commissioner regarding tax on contractual penalties.

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