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 Delhi held that granting “call option” is not an activity of rendering service. Thus, appellant has wrongly been held t...
Custom Duty : CESTAT Delhi held that imposition of penalty and revocation of customs broker license justified as customs broker abetted the ille...
Custom Duty : CESTAT Chennai rejection of refund claim merely for non-mentioning of period particulars in CA’s certificate unjustifiable as re...
Service Tax : Oceanic Consultants Pvt Ltd Vs Commissioner or Central Excise And Service Tax (CESTAT Chandigarh) CESTAT Chandigarh held that Indi...
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...
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 Chandigarh remanded the matter to the Adjudicating Authority for a fresh re-consideration as cross-examination to key witnesses was not allowed.
CESTAT Delhi held that buying and selling space on ships does not amount to rendering a service and any profit or income earned through such transactions would not be leviable to service tax.
CESTAT Chandigarh held that the interest of justice would be properly served if the case goes back to the Adjudicating Authority to adjudicate the case afresh as not allowing the cross-examination of key witnesses vitiates the proceedings.
CESTAT Allahabad held that CENVAT Credit of materials used for fabrication work of machines which are capital goods is duly available in terms of rule 3 of the CENVAT Credit Rules, 2004.
CESTAT Ahmedabad held that imposition of penalty under section 112(b) of the Customs Act, 1962 on the proprietorship firm without even recording the statement of the proprietor of the firm is unsustainable and liable to be quashed.
CESTAT Chennai held that boiler in unassembled form is removed in several lots on different dates doesn’t mean that parts only and not the whole boiler is cleared from factory. The parts are to be classified as complete machine under 8402.10. Hence, exemption vide Sl.No.84 of Notification No.6/2006-CE dated 1.3.2006 as amended duly available.
CESTAT Chennai allowed the assessee’s appeal, stating that the demand of duty with interest was time-barred and could not be sustained. The Tribunal held that the SCN issued after the appeal stage lacked validity and that the demand of duty and interest was not justified. The department’s appeal was dismissed.
CESTAT Chennai acknowledged the procedural violation by the appellant but recognized that the goods underwent 100% examination, revealing no banned substances. Considering this and the appellant’s cost and delay in the clearance process, the CESTAT Chennai found the imposed redemption fine and penalties excessive. Therefore, the CESTAT Chennai reduced the redemption fine to INR 1,00,000 and the penalty to INR 50,000.
CESTAT Chennai held that when no time limit is prescribed under Section 149 of the Customs Act, 1962 the department cannot reject the request for conversion of shipping bill.
CESTAT Kolkata held that Cenvat Credit availed on the strength of duty paying documents cannot be denied alleging that invoices issued by manufacturer were not genuine.
