Service Tax : CESTAT rules that affiliation fees collected by universities are statutory functions, not taxable services. Service tax demand and...
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...
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...
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 : The Tribunal observed that payment of licence fees for exclusive use of demarcated spaces amounted to renting of immovable propert...
Service Tax : ESTAT held demurrage linked to transportation contracts is not consideration for services and cannot be taxed under Port Services ...
Service Tax : CESTAT Chennai held that reimbursable expenses recovered on an actual basis could not be included in taxable value for periods pri...
Service Tax : CESTAT Chennai held that credits relating to renovation, sales promotion, testing services, vehicle-related expenses, and similar ...
Excise Duty : CESTAT Delhi held that works contract services used for repair and maintenance of existing plant and machinery qualify as input se...
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 ...
Penalty imposed under Section 114AA of the Customs Act was quashed as declared value in bills of entry could not be rejected relying on proforma invoice and demands could not be raised without challenging the assessment orders.
CESTAT Bangalore allows Cappithan Agencies appeal, highlighting errors in penalty imposition under CBLR regulations and denying cross-examination rights.
Kriztle Bath and Wellness Pvt. Ltd. wins appeal on MRP declaration, ruling CESTAT finds no obligation to declare MRP in Bill of Entry.
Kohler India appeals for CENVAT credit denial on input services for factory construction. CESTAT directs fresh order within 2 months for proper consideration.
BPCL challenges the Central Excise classification of propylene, seeking relief against the differential duty imposed by the authorities.
CESTAT Mumbai sets aside service tax demand against Konkan Railway for excess Cenvat credit adjustment due to unutilized credit under CGST Act, 2017.
CESTAT Delhi sets aside the order on sole reason that show cause notice doesn’t even state the allegations in respect of violation of four regulations under CBLR 2013 by customs broker. Thus, order quashed as notice is absolutely vague.
The Commissioner holding that the appellant had resorted to deliberate misdeclaration and utilised the carnet documents to clear the vehicle without payment of duty, held that the car was liable for confiscation u/s. 111(m) of the Customs Act, 1962.
CESTAT Hyderabad held that imposition of penalty on allegation of foreign origin gold set aside as department failed to examine the documents nor have given any specific findings on the defence of the assessee. Thus, order set aside and matter remanded back.
CESTAT Kolkata held that the payment of Management Fee and the License Fee not being relatable to the imported goods and condition precedent to the sale of imported goods are therefore not includible in the transaction value.
