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Cestat judgments

Latest Articles


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 951 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


Bagasse Not Dutiable; Rule 6(3) of CCR, 2004 Not Applicable

Excise Duty : Explore the Daurala Sugar Works vs. Commissioner of Central GST case, focusing on bagasse's non-dutiable status and CENVAT credit ...

July 18, 2024 48 Views 0 comment Print

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 81 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 75 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 108 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 99 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


Interest on delayed refund payable from date of deposit till date of payment

April 24, 2023 1584 Views 0 comment Print

CESTAT Chandigarh held that interest on delayed refund at the rate of 12% per annum payable from the date of deposit till the date of payment.

CENVAT Credit availed by recipient not deniable as assessment made by dealer not revised

April 24, 2023 1125 Views 0 comment Print

CESTAT Mumbai held that unless and until the assessment made at the dealer’s end is revised or altered, the Cenvat credit availed on the basis of invoices by the recipient’s unit cannot denied/whittled down.

Customs broker cannot allow its licence to be used by someone else

April 24, 2023 1203 Views 0 comment Print

CESTAT Delhi held that customs broker cannot allow its licence to be used by someone else impersonating it. Accordingly, revocation of customs licence, forfeiture of security deposit and imposition of penalty justified.

CESTAT explains Test to determine unjust-enrichment

April 23, 2023 975 Views 0 comment Print

CESTAT Ahmedabad orders a fresh look into Vapi Care Pharma’s refund claim, probing the unjust enrichment aspect and duty pass-through.

Extended period of limitation cannot be invoked if facts were known to Revenue

April 23, 2023 972 Views 0 comment Print

CESTAT Ahmedabad decides in favor of Eimco Elecon India Ltd, setting aside demand for reversal of cenvat credit and penalty, citing past tribunal order.

No service tax on handling of agriculture produce within or outside port by Cargo handling agency

April 23, 2023 600 Views 0 comment Print

CESTAT Ahmedabad clarifies classification of cargo handling services within port premises, affirming eligibility for tax exemption under Notification 10/2002.

No service tax on GTA Service in Absence of Consignment Notes

April 23, 2023 1800 Views 0 comment Print

CESTAT Ahmedabad rules in favor of Savla Chemicals, dismissing the service tax demand under goods transport agent service due to lack of consignment notes.

No Service Tax on service provided by the club to its members

April 23, 2023 645 Views 0 comment Print

CESTAT Ahmedabad rules MPC Gymkhana not liable for service tax on short-term accommodation charges, following Supreme Court’s CALCUTTA CLUB LTD. judgment.

Extended period cannot be invoked as appellant is government company

April 22, 2023 1260 Views 0 comment Print

CESTAT Delhi held that when a government company is involved there will be a rebuttable presumption regarding non­existence of any of the ingredients mentioned in the proviso to section 73(1) of the Finance Act. Accordingly, extended period of limitation couldn’t be invoked.

Provisions of rule 6 of CCR doesn’t apply as electricity is not excisable goods

April 22, 2023 888 Views 0 comment Print

CESTAT Delhi held that as electricity is not excisable goods under section 2(d) of the Central Excise Act, 1944 hence rule 6 of the Cenvat Credit Rules (CCR) would not be applicable.

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