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 ...
Ocean Freight/ Sea Transportation service is liable to service tax or otherwise is decided by Gujarat High Court in case of SAL Steel Limited
CESTAT held that under Section 11B(1) of Central Excise Act, 1944, the period of one year will not apply if assessee paid duty under protest.
Banas Enterprises Vs C.C.E & S.T. Daman (CESTAT Ahmedabad) CESTAT find that there is no dispute about the fraudulent availment of Cenvat Credit by M/s. Tarun Polymers, Daman, who has wrongly availed the Cenvat Credit of huge amount of 29170642/-. In order to avail this fraudulent Cenvat credit by M/s. Tarun Polymers, Daman, all buyers […]
CESTAT find that Adjudicating Authority has denied classification of service under Works Contract solely on the basis that appellant have not produced any evidence to show that the appellant have been paying VAT/ Sales Tax on the execution of contract.
SC in Bharat Sanchar Nigam Ltd vs. Union of India, held that both sales tax & service tax cannot be made applicable on same transaction
Amount deposited in PLA is an advance kept by assesses with exchequer & only when an amount is debited in PLA it is treated as payment of duty
Uniform Enterprise Vs C.C.E. & S.T. – Daman (CESTAT Ahmedabad) CESTAT find that show cause notice was issued demanding service tax under the head of Industrial or Commercial Construction Service and in the adjudication order also the service tax demand was confirmed under the same heading. However, the learned Commissioner (Appeals) travelling beyond the show […]
CESTAT held that the payment of duty for the waste and scrap by utilizing the CENVAT Credit account was in order.
Acclaris Business Solutions Private Ltd Vs Commr. of CGST & CX, Kolkata North (CESTAT Kolkata) When the Appeal came up for hearing, the Ld. Counsel appearing on behalf of the Appellant submits that they had filed a refund claim for Rs.9,79,412/- in terms of Rule 5 of the Cenvat Credit Rules, 2004. The Adjudicating Authority […]
Commissioner of Central Excise & Service Tax Vs Kohinoor Steel Private Limited (CESTAT Kolkata) It is observed that the assessee has rightly availed the 50% of the capital goods Credit in the first year of its receipt and the remaining 50% of the credit in the subsequent year. The excess credit availed for the second […]
