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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 966 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


Service Tax Not Payable under Support Service as Railways Merely Licensed Advertisement Space

Service Tax : The Tribunal observed that payment of licence fees for exclusive use of demarcated spaces amounted to renting of immovable propert...

June 9, 2026 Views 0 comment Print

Demurrage Charges Not Taxable as They Are Contractual Transportation Adjustments & Not Consideration for Services

Service Tax : ESTAT held demurrage linked to transportation contracts is not consideration for services and cannot be taxed under Port Services ...

June 9, 2026 36 Views 0 comment Print

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 54 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 57 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 54 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


Cenvat Credit reversal not required as Bagasse is not a manufactured final product

November 29, 2023 954 Views 0 comment Print

Explore the Ponni Sugars vs Commissioner of Central Excise case. CESTAT Chennai landmark ruling on CENVAT credit, bagasse, and legal implications.

No Sections 77 & 78 Penalties if No Intent to Evade Service Tax Payment

November 29, 2023 834 Views 0 comment Print

Learn CESTAT Chandigarh’s ruling on Passi Construction’s service tax, abatement & penalties with no intent to evade service tax payment. Analysis & implications.

Commissioner (A) inadvertently treated appeal as time barred hence matter remanded back

November 27, 2023 1563 Views 0 comment Print

CESTAT Kolkata held that Commissioner (A) inadvertently dismissed the appeal treating it as time barred as the adjudication order dated 23.07.2018 was communicated to the appellant on 05.08.2018. Accordingly, matter remanded back to Commissioner (A) for deciding the issue on merits.

Rule 9 of Central Excise Valuation Rules not applicable if Goods Sold to Both Related & Independent Buyers

November 26, 2023 1299 Views 0 comment Print

Jai Ba Metals Vs CCE (CESTAT Chandigarh) – Rule 9 will not be applicable When the goods are sold to related persons as well as to independent buyers 

Supplier Non-Response Doesn’t Invalidate Appellant’s Pulping Machine Ownership

November 26, 2023 513 Views 0 comment Print

Mere lack of supplier response won’t invalidate appellant’s Kraft Paper production. Find out more about this CESTAT Ahmedabad order in this blog post!

Royalty cannot be included in Transaction Value under Customs Valuation Rules, 2007, Once Arm’s Length Price Accepted

November 26, 2023 2187 Views 0 comment Print

Once transaction value of goods imported from associated companies are at arm’s length price under Rule 3(3)(a) of Customs Valuation Rules, 2007 is accepted, Department cannot load 5% royalty to transaction value under Rule 10(1)(c) of Customs Valuation Rules, 2007

CESTAT allows CENVAT Credit of 2% CVD on Imported Steam Coal

November 26, 2023 1197 Views 0 comment Print

Explore Chettinad Cement appeal at CESTAT Chennai against denial of CENVAT credit on imported steam coal. Analysis of rules, legal precedents, and the tribunal decision.

Oversight of SSI Exemption: CESTAT Directs Re-adjudication

November 26, 2023 540 Views 0 comment Print

Explore case of Paras Founders & Engineers vs. C.C.E. – a dispute regarding excise duty & SSI exemption oversight. Read the analysis, background, legal precedents & CESTAT’s decision.

Extended period not invocable as Service Tax was paid by Principal on behalf of agent

November 26, 2023 762 Views 0 comment Print

In case of Channel Management and Marketing vs. Commissioner of Central Excise, CESTAT Chandigarh asserts that extended period cannot be invoked as principal paid service tax on behalf of agent.

Demurrage charges not to be considered in customs valuation: CESTAT

November 26, 2023 2703 Views 0 comment Print

Sanghi Industries Ltd Vs C.C. (CESTAT Ahmedabad): Demurrage charges not includable in custom valuation of imported goods for purpose of charging custom duty.

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