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Cestat judgments

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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 801 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 1248 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 1104 Views 0 comment Print

Taxability of Corporate Guarantee: CESTAT’s Verdict Challenged in SC

Service Tax : Dive into the legal battle over corporate guarantees' taxability as Business Auxiliary Service. Explore the CESTAT's decision, the...

November 22, 2023 1023 Views 0 comment Print

No Penalty Without Sufficient Evidence in Abetment Case: CESTAT Bangalore

Custom Duty : CESTAT Bangalore's ruling in case of Rafeek K.T. v. Commissioner of Customs, emphasizing need for substantial evidence to impose p...

November 21, 2023 615 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 3144 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 2199 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 1184 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 456 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 3031 Views 0 comment Print


Latest Judiciary


CESTAT Quashes Confiscation Order & Redemption Fine Due to Lack of Illegal import Proof

Custom Duty : CESTAT Kolkata quashes confiscation of plastic scrap from Nepal due to lack of evidence. Read the detailed analysis and outcome of...

July 18, 2024 12 Views 0 comment Print

Conditions of ‘Actual Use’ & Amendments in SION: Implications for Duty-Free Imports

Custom Duty : CESTAT Mumbai ruling on USMS Saffron Co Inc vs Commissioner of Customs, quashing duty demand for 'saffron' misuse as food flavour ...

July 18, 2024 21 Views 0 comment Print

Limitation Period Not Applicable for Custom Duty Paid Under Protest: CESTAT Allahabad

Custom Duty : Explore the CESTAT Allahabad order on Ratan Textiles Pvt Ltd vs Commissioner of Customs, discussing the absence of a time limit un...

July 18, 2024 30 Views 0 comment Print

No Penalty Under Section 112(b)(ii) Without Evidence of Smuggled Gold

Custom Duty : Read the detailed analysis of CESTAT Kolkata's decision to quash penalties under Customs Act Section 112(b)(ii) due to lack of evi...

July 17, 2024 78 Views 0 comment Print

Customs Act: Gold Confiscatable if Foreign-Origin or Smuggling proved

Custom Duty : Read the detailed analysis of Ravindra Soni vs Commissioner of Customs (Preventive) case by CESTAT Kolkata. Understand why gold co...

July 16, 2024 96 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 1611 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 2799 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 2967 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 1509 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 5742 Views 0 comment Print


Eligibility of Defunct Manufacturer for Refund of Unutilised CENVAT Credit

July 3, 2023 615 Views 0 comment Print

A critical judgement by CESTAT remands the case of Suraj Ropes, a defunct manufacturer, seeking a refund of unutilised CENVAT credit accumulated due to export under bond and LUT. Read on for a comprehensive analysis of the case.

CESTAT Reduces Penalty for NRI Unaware of Baggage Rules

July 3, 2023 1137 Views 0 comment Print

Insightful overview of the CESTAT Ahmedabad’s decision in Deepali Suresh Padhiar Vs C.C.-Ahmedabad case, examining the implications for non-resident Indians unaware of Indian Baggage Rules.

CESTAT upheld confiscation of foreign-origin gold biscuits despite error in recorded statement

July 3, 2023 468 Views 0 comment Print

Case summary of Jochan Michael vs. Commissioner of Customs where CESTAT Kolkata upheld the confiscation of foreign-origin gold biscuits despite an error in the recorded statement.

CESTAT allows use of Cenvat credit of basic excise duty to offset Education Cess

July 3, 2023 621 Views 0 comment Print

In a landmark decision, CESTAT Ahmedabad supports Welspun Corp Ltd, permitting the use of Cenvat credit of basic excise duty to offset Education Cess and Secondary & Higher Education Cess, establishing a crucial legal precedent.

Service tax exempt on packed goods, delivered for sterilization under N/N. 8/2005-ST

July 2, 2023 774 Views 0 comment Print

Learn about the significant verdict of CESTAT Ahmedabad in Universal Medicap Limited Vs Commissioner of Central Excise & ST case, offering critical insights on taxability and exemptions concerning the sterilization process in goods production.

Input Service Distributor procedure not to be followed in absence of head office-branch office relation

July 1, 2023 660 Views 0 comment Print

Held that the Hyderabad office is not required to act as an input service distributor (ISD) as there is no head office-branch office basis relation between the Hyderabad office and other offices. Accordingly procedure under Rule 4A of the Services Tax Rules, 1994 not required to be followed.

Prior period demand not maintainable as ‘Information Technology Software Service’ effective from 16.05.2008

July 1, 2023 324 Views 0 comment Print

CESTAT Ahmedabad held that as ‘information technology software service’ was implemented w.e.f. 16.05.2008 the same cannot be held taxable prior to that date. Hence, demand for the period prior to 16.05.2008 is not maintainable.

‘Squid Liver Powder’ is correctly classifiable under CTH 23099090

July 1, 2023 585 Views 0 comment Print

CESTAT Chennai held that ‘Squid Liver Powder’ being a high-quality feed ingredient for aqua feed and all type diet for animals, the product which is not for exclusive use for fish, prawn etc. has been correctly classified under CTH 23099090.

Section 14 of Customs Act not relevant to rough diamonds as same are leviable to NIL duty

July 1, 2023 840 Views 0 comment Print

CESTAT Mumbai held that section 14 of Customs Act, 1962, or any Rules framed thereunder, is not of relevance to the rough diamonds as the same are leviable to NIL duty as per the Customs Tariff Act, 1975.

Service Tax Demand under RCM: Transaction-wise, not Invoice-wise

June 30, 2023 3552 Views 0 comment Print

This article delves into the complexities of service tax demand under the reverse charge mechanism, emphasizing the importance of analyzing transactions individually. We examine a recent case involving M.P. Audyogik Kendra Vikas Nigam (Indore) Ltd and provide insights on the matter.

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