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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 900 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 60 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 48 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 78 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 87 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 102 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 5745 Views 0 comment Print


CESTAT Dismisses Appeal After Discharge Certificates Issued under SVLDRS

June 25, 2023 246 Views 0 comment Print

Insights into the CESTAT Bangalore’s decision to dismiss an appeal by Chakiat Agencies Pvt Ltd, due to the issuance of Discharge Certificates under the SVLDRS.

Service Tax refund rejection lacked a stated reason: CESTAT ordered re-adjudication

June 24, 2023 564 Views 0 comment Print

Delve into the Vedanta Aluminium Ltd Vs Commissioner of CGST & Excise case, where CESTAT Kolkata set aside an order rejecting a refund claim of service tax and ordered re-adjudication due to the absence of a stated reason in the original decision.

Refund claim hit by principles of unjust enrichment on failure to prove that incidence of duty not passed on

June 24, 2023 1182 Views 0 comment Print

CESTAT Ahmedabad held that the appellant has failed to discharge its burden of proving that burden of duty has not been passed on to the customer. Accordingly, since incidence of the duty has been passed on to the buyers therefore, the refund is hit by the principles of unjust enrichment.

Service Tax on Compensation received by Buyer on Cancellation of Agreement to Sell an Immovable Property

June 24, 2023 1119 Views 0 comment Print

CESTAT Kolkata rules compensation received by Buyer on cancellation of Agreement to Sell immovable property not subject to Service Tax under Section 66E(e). Observes compensation for non-fulfillment by Seller doesn’t fall under ‘Declared Service’.

When no other price available at time of stock transfer value should be determined via best judgment method

June 24, 2023 414 Views 0 comment Print

CESTAT Kolkata held that when there is no other price available at the time of clearance of the goods from the factory to depot on stock transfer basis, the only way available is to determine the assessable value based on the best judgment method.

Show Cause Notice to Wrong Address Violates Natural Justice Principle

June 24, 2023 1980 Views 0 comment Print

The case of M. Pandidurai Vs Commissioner of GST & Central Excise in CESTAT Chennai sheds light on the significance of upholding principles of natural justice in tax proceedings, setting a significant legal precedent.

Enhancement in Value based on Chartered Engineer certificate – CESTAT reduces redemption fine & Penalty

June 24, 2023 486 Views 0 comment Print

CESTAT Bangalore modifies penalties in case of import valuation discrepancies. Learn more about the details of Sri Sai Graphics Vs Commissioner of Customs.

Doctrine of unjust enrichment not applies to advance service tax payment

June 24, 2023 612 Views 0 comment Print

Unravel the details of the CESTAT Mumbai case – Satyasai Human Resource Solutions Vs Commissioner of Service Tax. CESTAT grants refund on service tax advance paid in line with Rule 6 of Service Tax Rules.

Service tax not payable on MRSAS as contract is for performance of work and not supply of manpower

June 24, 2023 507 Views 0 comment Print

CESTAT Chennai held that contract is for performance of the work and not for supply of manpower. Further, payments are for the works executed on tonnage basis/ unit basis and not on man hours or per person basis. Accordingly, service tax not payable on ‘Manpower Recruitment or Supply Agency Services’ (MRSAS).

CESTAT Quashes Excise Duty Demand on Cenvated Inputs used in Job Work

June 24, 2023 195 Views 0 comment Print

Delve into the Rama Ferro Alloys & Finance Private Limited Vs Commissioner of CGST & CX case where CESTAT Kolkata rules in favour of the appellant regarding utilization of cenvated inputs in job work.

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