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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 963 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 6150 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 2541 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 2868 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 2451 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 5472 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 3372 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 1577 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 834 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 3439 Views 0 comment Print


Latest Judiciary


Bluetooth Headsets falls Under Heading 8517 as They Transmit & Receive Voice & Data

Custom Duty : CESTAT examined whether Bluetooth headsets should be treated as communication devices or ordinary headphones. It held that devices...

June 8, 2026 171 Views 0 comment Print

Extended Limitation Held Invalid as Tax Proceedings Were Based Solely on Third Paty Data

Service Tax : The Tribunal examined a service tax demand raised on the basis of DGARM data and financial statements. It held that reliance solel...

June 8, 2026 201 Views 0 comment Print

CESTAT Upholds Duty Demand as Food Testing Kits Were Misdeclared as Diagnostic Kits

Custom Duty : CESTAT Delhi held that food testing kits were wrongly described as being for “diagnostic use only” to claim a customs exemptio...

June 8, 2026 93 Views 0 comment Print

Common Amenities Cannot Convert Independent Villas Into a Taxable Residential Complex

Service Tax : CESTAT Chennai held that villas constructed on separate plots under individual agreements and approvals do not constitute a reside...

June 8, 2026 84 Views 0 comment Print

Govt Dept Liable for Interest on delayed Service Tax Deposit: CESTAT Allahabad

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...

June 8, 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 4119 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 3699 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 4098 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 2079 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 7080 Views 0 comment Print


CENVAT Credit Allowed on GTA Services for Transporting Goods to Buyer’s Premises

December 29, 2024 744 Views 0 comment Print

CESTAT Delhi rules in favor of Ambuja Cements, allowing CENVAT credit for service tax on GTA services used to transport goods to buyers on FOR basis.

CESTAT Quashes Customs SAD Refund Rejection for Ignoring CA Certificate

December 29, 2024 492 Views 0 comment Print

CESTAT sets aside the rejection of refund claim in Shriram Impex case, citing failure to consider Chartered Accountant certificate for SAD paid.

Allegations of clandestine removal require conclusive proof: CESTAT Kolkata

December 28, 2024 867 Views 0 comment Print

CESTAT Kolkata rejects Revenue’s case against Agrasen Sponge Pvt Ltd, citing lack of evidence for alleged clandestine removal and production discrepancies.

Redemption fine reduced as exporter not contravened any provisions of Customs Act: CESTAT Mumbai

December 27, 2024 582 Views 0 comment Print

Two numbers of Writ Petitions were filed by the importer before the Hon’ble High Court of Rajasthan, challenging various notifications issued by the Directorate General of Foreign Trade (‘DGFT’).

Authorities delay cannot transfer stipulations as directory under regulation 17 of Customs Broker Licensing Regulation

December 26, 2024 453 Views 0 comment Print

CESTAT Mumbai held that transfer of mandatory stipulations in regulation17 of Customs Brokers Licensing Regulations, 2018 as directory without demonstrating customs broker fault is unjustifiable.

Deposit During Investigation or Audit to Count for Pre-Deposit in Customs Appeals

December 24, 2024 1395 Views 0 comment Print

The CESTAT Ahmedabad ruling in RTI Spinners Vs C.C.- Mundra considers pre-deposit requirements under Section 129E of the Customs Act. Appeals remanded for further review.

Pregnancy detection kits based on agglutinating sera eligible for customs duty exemption: CESTAT Delhi

December 24, 2024 639 Views 0 comment Print

CESTAT Delhi held that import of ‘hCG Pregnancy Rapid Test Strip’ and ‘hCG Pregnancy Rapid Test Cassette’ i.e. pregnancy detection kits based on ‘agglutinating sera’ are eligible for exemption notification. Accordingly, customs duty not leviable on the same.

Immediate suspension of customs broker license after lapse of long period of time not sustainable

December 23, 2024 1116 Views 0 comment Print

CESTAT Mumbai held that invocation of provisions of immediate suspension of Customs Broker License after more than four years of alleged act is not sustainable in law. Accordingly, order of continuation of immediate suspension is set aside.

Recovery Before Custom Appeal Period Completion Invalid: Chennai CESTAT

December 23, 2024 627 Views 0 comment Print

Associate Lumber Pvt. Ltd. Vs Commissioner of Customs (Import) (CESTAT Chennai) CESTAT Chennai has emphasized that recovery cannot be made effective from the assessee before completion of the appeal period mentioned in section 129 A (3) of the Customs Act, 1962. Legislature has prescribed three months time from the communication of the order. In the […]

Customs Broker doesn’t have expertise to identify mis-declaration of goods: CESTAT Mumbai

December 21, 2024 888 Views 0 comment Print

The appellants herein is a Customs Broker (CB). In pursuance of specific intelligence regarding customs duty evasion in import consignment CFS was put on hold and further investigation ware carried out.

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