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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 3204 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 60 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 102 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 132 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 180 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 81 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


Anti-Dumping Duty Not Applicable to Import of Used Machinery: CESTAT Chennai

July 31, 2023 1158 Views 1 comment Print

CESTAT Chennai upholds that anti-dumping duty (ADD) cannot be levied on used and second-hand machinery imported from China. The ruling protects importers from double jeopardy in ADD imposition.

Secondary adjudication under customs void ab initio due to pre-existing adjudication

July 31, 2023 558 Views 0 comment Print

Delve into the case of Neeraj Sharma vs Commissioner of Customs where CESTAT ruled a secondary adjudication void ab initio due to pre-existing adjudication.

CESTAT Ahmedabad Rules No Service Tax on Police Housing Corporation Construction

July 31, 2023 750 Views 0 comment Print

CESTAT Ahmedabad has ruled that construction of residential complexes for Gujarat State Police Housing Corporation is not liable for service tax. The impugned order is set aside.

CENVAT Credit Dispute at recipient end Not Permitted if accepted at supplier’s end

July 31, 2023 1029 Views 0 comment Print

CESTAT held that if assessment of duty payment by supplier has been accepted without objection, it cannot be disputed at recipient’s end for availing Cenvat credit.

Retired Partner Not Liable for Firm’s Post-Retirement Excise Duty Dues

July 31, 2023 591 Views 0 comment Print

Uncover the critical implications of the CESTAT Ahmedabad’s landmark ruling, where a retired partner was found not liable for the excise duty dues of his former firm.

Refund of Excess excise Duty Eligible on Quantity Discount Extension: CESTAT

July 31, 2023 429 Views 0 comment Print

CESTAT Ahmedabad rules in favor of Savita Oil Technologies, allowing the refund of excess excise duty paid due to quantity discounts given to customers.

Service Tax Demand Requires Accurate Service Specification in SCN

July 30, 2023 807 Views 0 comment Print

CESTAT Ahmedabad rules in favor of Goyal & Co Construction, stating service tax demand cannot be confirmed without mentioning it in the show cause notice.

CESTAT: Ferrous Scrap Clearance from Imported Brass Not Treated as Input Removal

July 30, 2023 792 Views 0 comment Print

CESTAT ruling discusses whether clearance of iron and steel scrap from imported brass can be treated as removal of inputs under Cenvat Credit Rules, 2004.

CESTAT: HDPE Exempt from Customs Duty, Character Unchanged Even After Modification

July 30, 2023 792 Views 0 comment Print

CESTAT Ahmedabad rules in favor of Vikram Plasticizers, granting them customs duty exemption for their chemically modified HDPE, as it maintains its character.

Slight variation in physical weight not affects value declared on the basis of Theoretical Weight

July 30, 2023 1281 Views 0 comment Print

In the case of Welspun Corp Ltd vs. C.C.-Mundra, CESTAT Ahmedabad ruled that a minor increase or decrease in weight compared to import invoices, calculated based on theoretical weight, is allowable. The tribunal cited a previous judgment in favor of the appellant and set aside the demand for enhanced valuation.

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