Follow Us:

Cestat judgments

Latest Articles


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


CESTAT Allows CENVAT Credit as Rule 16 Not Requires Goods to Be Returned to Same Buyer

Excise Duty : CESTAT Mumbai held that Rule 16(2) of the Central Excise Rules does not mandate that remanufactured goods be supplied back to the ...

June 10, 2026 45 Views 0 comment Print

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 57 Views 0 comment Print

Service Tax Payable on Assignment of Toll Collection Rights: CESTAT Hyderabad

Service Tax : CESTAT held NHAI's transfer of toll collection rights to contractors was a taxable service, not a sovereign function, and upheld s...

June 9, 2026 51 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 45 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 60 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 4101 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


Service Tax Demand without Investigation based on Form 26AS Basis is Invalid

November 23, 2023 4428 Views 0 comment Print

Explore the CESTAT Kolkata order in Piyush Sharma vs. Commissioner of CGST & CX. Detailed analysis on service tax demand, valuation rules, and key takeaways.

Extended Period Demand Unsustainable as Scrutiny Should Have Been Timely

November 23, 2023 2874 Views 0 comment Print

CESTAT Delhi held that demand invoking extended period of limitation unsustainable as demand is based on the records of the assessee or other records which DGCEI could obtain through income tax department. Scrutiny of such records should have been done within time limit.

Gold not liable for confiscation as revenue failed to prove that gold is smuggled one

November 23, 2023 3759 Views 0 comment Print

CESTAT Kolkata held that impugned gold cannot be seized u/s 110 of the Customs Act, 1962 as it is a case of town seizure and revenue has failed to prove that gold in question is smuggled one. Accordingly, gold not liable for confiscation.

Service tax demand based on consolidated tax liability without specifying specific service unsustainable

November 22, 2023 1407 Views 0 comment Print

CESTAT Chennai held that show cause notice not specifying specific service rather demanding service tax on consolidated tax liability makes the show cause notice indefensible. Accordingly, the demand raised thereon is liable to be set aside.

Taxability of Corporate Guarantee: CESTAT’s Verdict Challenged in SC

November 22, 2023 1470 Views 0 comment Print

Dive into the legal battle over corporate guarantees’ taxability as Business Auxiliary Service. Explore the CESTAT’s decision, the Revenue Department’s stance, and the ongoing Supreme Court appeal.

CESTAT upheld Service Tax Penalty for non-payment of Service Tax on Renting for 6 years

November 22, 2023 642 Views 0 comment Print

Explore the CESTAT Delhi order on Nagar Parishadservice tax case. Details on charges, legal arguments, and penalties. Analysis of the verdict and its implications.

Unauthorized Goods Destruction Implies Arbitrary Abatement of Customs Duty

November 22, 2023 627 Views 0 comment Print

Explore the CESTAT Ahmedabad order on Commissioner vs Sheena Textiles. Detailed analysis of the duty-free machinery dispute, conditions of exemption, and legal implications.

Lapsing of Cenvat Credit Applies Only in case of Absolute Exemption Notifications

November 22, 2023 561 Views 0 comment Print

Explore the CESTAT Ahmedabad ruling in Suraj Industries vs. C.C.E & S.T.-Silvassa. Analysis of Cenvat Credit Rules, exemption dispute, key arguments, and tribunal’s verdict.

Let export order cannot be issued before payment of full custom duty: CESTAT

November 22, 2023 708 Views 0 comment Print

Explore Odisha Mining Corporation vs. Commissioner of Central Excise case. Detailed analysis of let export order, duty payment, and refund claim rejection.

Service tax not leviable on statutory charges collected from land allottees as fixed by IDCO

November 21, 2023 1824 Views 0 comment Print

CESTAT Kolkata held that processing fee, transfer fee, administrative charges, etc. collected from land allottees as fixed by IDCO are statutory in nature. Accordingly, service tax is not leviable on the same.

Search Post by Date
June 2026
M T W T F S S
1234567
891011121314
15161718192021
22232425262728
2930