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 ...
ead the full text of the CESTAT Chennai order in the case of Commissioner, Namakkal Municipality Vs Commissioner of GST & Central Excise. The case deals with the imposition of penalties and interest on service tax retrospectively. The CESTAT Chennai sets aside the interest and penalties, citing the retrospective amendment and the principle of non-ex post facto penalties.
CESTAT Hyderabad in case of Regency Ceramics Ltd Vs Commissioner of Central Tax Puducherry examines applicability of Rule 21 of Central Excise Rules, 2002, and benefit of remission for goods lost due to fire or arson.
In the recent landmark decision, CESTAT Ahmedabad has allowed Cenvat Credit on sugar cess paid as CVD on raw sugar imports, favoring Renuka Sugars Limited. This ruling, echoing several previous judgements, clarifies the position of cess as excise duty.
CESTAT Chennai held that differential duty not payable as there is no contravention of Valuation Rules as an important part of the machine sold has been replaced with a less advanced component, slight reduction in the value of the machine sold is found to be normal.
CESTAT Delhi has remanded a case involving National Engineering Industries Ltd. back for reconsideration. The dispute concerns the wrongful availment of Cenvat credit on ineligible services.
CESTAT Chennai held that refund of duty paid under mistake of law cannot be denied when the refund claim is filed within the time prescribed under section 11B of the Central Excise Act, 1944.
In a dispute involving Jagat Janani Services and the Commissioner of Central Excise, CESTAT Kolkata has ordered re-adjudication after the original adjudicating authority rejected a reconciliation statement without adequate reasoning.
CESTAT Chandigarh held that collection of toll by the assessee would not be considered as Business Auxiliary Service provided to NHAI as the assessee is not rendering any service which is incidental or auxiliary on behalf of NHAI and the NHAI is not undertaking any business activity.
CESTAT Ahmedabad held that service provided to SEZ units are exempt from service tax vide notification no. 09/2009-ST dated 03.03.2009. Exemption benefit cannot be denied for procedural requirement.
In a tax dispute involving Metro Engineers, the CESTAT Ahmedabad has ordered a remand for reevaluation of service tax demands. The case highlights issues of differential service tax on various services and the potential misuse of penalty provisions.
