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 ...
Explore CESTAT Chennai’s decision in Emerson Process Management Chennai case. Learn about duty on intermediate goods, Rule 6(6) of CCR 2004, and implications for manufacturers
CESTAT Ahmedabad held that services of transportation of goods by a person other than GTA are clearly exempt under Section 66D (P)(i)(A) of the Finance Act, 1994.
The case between the Commissioner of Customs (Air) and RBR Knit Process Pvt Ltd, regarding the eligibility for custom duty exemption of imported membrane systems, concluded with a favorable verdict for the latter by CESTAT Chennai.
The CESTAT in Chennai ruled in favor of the department, classifying Samsung Galaxy Tabs as ADP Machines/Tablet Computers rather than Mobile Phones, overturning the Commissioner (Appeals) prior decision.
CESTAT set aside demand of service tax on amount received from NHAI on the ground that same is taxable under Business Auxiliary Service (BAS) and held that assessee was not rendering BAS services as alleged.
Held that the goods were brought in the factory premises without having proper invoices/documents with intent to clear them clandestinely. Accordingly, confiscation and the redemption fine as well as the penalty imposed u/s. 11 AC of Central Excise Act read with Rule 25 of Central Excise Rules, 2002 is absolutely justified.
Detailed analysis of the CESTAT Ahmedabad ruling on the Jindal Fibres Vs C.C.-Kandla case, regarding penalties for misdeclared goods under Section 112 of Customs Act, 1962. Understand the implications for companies operating within SEZs.
CESTAT Chennai held that exemption of Basic Customs Duty under notification no. 21/2002-Cus. dated 01.03.2002 read with notification no. 12/2012-Cus. dated 17.03.2012 available as there is no violation of conditions. Further, demand proposed on misconception of facts and law is unjustified.
Held that as a party to the joint-venture, obligations and responsibilities discharged by co-venturer cannot be brought under service tax levy. Accordingly, demand of service tax set aside.
CESTAT Bangalore has upheld the decision to revoke the suspension of Bon Freight’s CHA license, due to lack of conclusive evidence pointing towards their involvement in irregularities.
