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Affiliation Fees – No Service Tax Can Be Demanded: CESTAT Delhi

Service Tax : CESTAT rules that affiliation fees collected by universities are statutory functions, not taxable services. Service tax demand and...

August 29, 2025 963 Views 0 comment Print

Analysis of Notifications and Circulars for Week ending 13th April 2025

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...

April 15, 2025 6150 Views 0 comment Print

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 2541 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 2868 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 2451 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 5472 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 3372 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 1577 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 834 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 3439 Views 0 comment Print


Latest Judiciary


CESTAT Quashes Service Tax Demand as Reimbursable Expenses Were Not Taxable Before 2015 Amendment

Service Tax : CESTAT Chennai held that reimbursable expenses recovered on an actual basis could not be included in taxable value for periods pri...

June 9, 2026 51 Views 0 comment Print

CESTAT Allows CENVAT Credit as Input Services Had Nexus With Taxable Output Services

Service Tax : CESTAT Chennai held that credits relating to renovation, sales promotion, testing services, vehicle-related expenses, and similar ...

June 9, 2026 51 Views 0 comment Print

CENVAT Credit Cannot Be Denied for Plant Maintenance Services Misclassified as Civil Construction: CESTAT Delhi

Excise Duty : CESTAT Delhi held that works contract services used for repair and maintenance of existing plant and machinery qualify as input se...

June 9, 2026 45 Views 0 comment Print

CESTAT Sets Aside Customs Demand as Undervaluation Allegations Lacked Admissible Evidence

Custom Duty : CESTAT Chennai held that unsigned invoices, unauthenticated e-mails, and uncorroborated statements were insufficient to reject tra...

June 9, 2026 54 Views 0 comment Print

CESTAT Sets Aside Customs Broker Penalty as Ergotamine Preparation Not Covered Under NDPS Schedule-B

Custom Duty : The Tribunal held that a medicine containing Ergotamine was merely a preparation and not “Ergotamine and its salts” under Sche...

June 9, 2026 33 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 4122 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 3699 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 4098 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 2079 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 7080 Views 0 comment Print


Customs Brokers’ Responsibilities Limited to Document Authenticity, Not Physical Verification: CESTAT

February 28, 2024 1128 Views 0 comment Print

Friends Cargo Services successfully appealed a revoked license, arguing they fulfilled KYC obligations and weren’t responsible for untraceable exporters.

Larger limitation period inapplicable for de-bonding after verification & no dues certificate issuance

February 28, 2024 564 Views 0 comment Print

In a recent ruling, CESTAT Ahmedabad states larger limitation period inapplicable for de-bonding after verification & issuance of no dues certificate.

Service tax demands cannot be imposed solely on ITR/26AS statements: CESTAT Hyderabad

February 28, 2024 6804 Views 0 comment Print

CESTAT clarifies service tax demands cannot be based solely on ITR or 26AS statements. The department must prove service provision, recipient, and consideration. This decision upholds consistent rulings and protects businesses from unsubstantiated demands.

CESTAT Orders Proper Delivery of Final Order to Vedanta

February 28, 2024 1527 Views 0 comment Print

CESTAT directed the customs department to deliver a certified copy of their final order to Vedanta Limited following proper procedures. This ensures Vedanta receives the order and can exercise their appeal rights.

Redemption Fine cannot Exceed Product’s Market Value Minus Duty: CESTAT

February 28, 2024 906 Views 0 comment Print

CESTAT Chennai rules redemption fine cannot exceed market value in Vinayaga Traders vs Commissioner of Customs case, setting precedent for import disputes.

CESTAT Chennai Upholds Suguna Poultry Farm’s Import Duty Refund

February 22, 2024 642 Views 0 comment Print

CESTAT Chennai dismisses Commissioner of Customs appeal, upholding Suguna Poultry Farm’s refund claim under section 26A of the Customs Act.

T4 & K200 Time Attendance Systems classifiable under Chapter 8543

February 19, 2024 912 Views 0 comment Print

Enterprise Software Solutions Lab Vs Commissioner of Customs (CESTAT Bangalore) Introduction: The case of Enterprise Software Solutions Lab Ltd. vs. Commissioner of Customs, adjudicated by CESTAT Bangalore, revolves around the classification of T4 Fingerprint Time & Attendance System and K200 Proximity Time & Attendance System. The appellant, based in Bangalore, contested the assessing authority’s classification […]

Business Transfer Agreements having a non-compete clause cannot be classified as Declared Service for demanding Service Tax

February 19, 2024 1500 Views 0 comment Print

Explore the CESTAT Bangalore ruling on business transfer agreements with non-compete clauses and the implications for Service Tax. Get insights into Naveen Chava Vs Commissioner of Central Tax case.

Finger Print Readers Not Computer Accessories & classifiable under CTH 8543

February 18, 2024 1854 Views 0 comment Print

CESTAT Bangalore rules that Finger Print Readers, having individual functions, cannot be classified under the CTH of Computer Accessories. Read the full order here.

CESTAT Chennai Restored Customs Broker License revoked for due diligence lapses, upheld penalty

February 18, 2024 762 Views 0 comment Print

CESTAT Chennai sets aside revocation of Customs Broker license for Souparnika Shipping Services due to facilitating fraudulent import-export activities.

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