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...
Excise Duty : Explore the Daurala Sugar Works vs. Commissioner of Central GST case, focusing on bagasse's non-dutiable status and CENVAT credit ...
Custom Duty : CESTAT Kolkata quashes confiscation of plastic scrap from Nepal due to lack of evidence. Read the detailed analysis and outcome of...
Custom Duty : CESTAT Mumbai ruling on USMS Saffron Co Inc vs Commissioner of Customs, quashing duty demand for 'saffron' misuse as food flavour ...
Custom Duty : Explore the CESTAT Allahabad order on Ratan Textiles Pvt Ltd vs Commissioner of Customs, discussing the absence of a time limit un...
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...
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 ...
In case obligation under Rule 6(3) of Cenvat Credit Rules is fulfilled in respect of the goods cleared under full exemption then benefit of Notification 67/1995-CE dated 16.03.1995 cannot be denied.
State Bank of India Vs C.C. E. & S.T.–Surat (CESTAT Ahmedabad) find that the services provided by the appellant are in relation to the disbursement of EPF and ESI. Notification No. 13/2004-ST dated 10.09.2004 provides following exemption: “…. exempts taxable service provided by a banking company or a financial institution including a non-banking financial company, […]
The dispute in the present case is relating to the liability of the appellant under IPR service on Reverse Charge Mechanism (RCM).
Comet Technocom Pvt. Ltd. Vs Commissioner of Central Excise & S. Tax (CESTAT Kolkata) The issue here is very short. The assessee sent materials to diverse job workers for manufacture of the final product. Only inspection of the finished goods was carried out at the premises of the assessee. If the job workers are proved […]
Deep Industries Limited Vs C.S.T. Service Tax (CESTAT Ahmedabad) The limited question needs to be answered in this matter is whether interest on the amount of Cenvat credit availed but not utilized is recoverable or otherwise. The recovery of interest on the inadmissible Cenvat credit has been directed under Rule14 of the Cenvat Credit Rules, […]
Commissioner (Appeals) has discussed the reasons for dismissing the appeal filed by the Department as time barred. The Department had not produced any evidence to show the date on which the Reviewing Authority received the Order-in-Original.
CESTAT held that Service Tax liability of a sub-contractor would never cease, even when the main contractor remits Service Tax.
CESTAT Kolkata held that customs broker cannot be alleged to have violated Regulation 10(n) for non-existence of the exporter at the address. Customs Broker is no required to carry out physical verification of the address of the exporter to met his obligation under Regulation 10(n).
CESTAT Chandigarh held that area-based exemption vide notification No. 50/2003 dated 10.06.2003 is available as per substitution in the said notification vide notification no. 34/2005 dated 30.09.2005.
CESTAT Chennai held that amount received in the form of penalty amount, forfeiture of earnest money deposit and liquidated damages is not leviable to service tax.
