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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


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 33 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 42 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 33 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 39 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 57 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 on fabrication work for Indian Railways: CESTAT Directs Re-adjudication

November 12, 2023 504 Views 0 comment Print

CESTAT Kolkata’s ruling in the case of Commr. of CGST & Central Excise vs. Calcutta Springs Ltd. regarding service tax demand on fabrication works for Indian Railways without corroborative evidence.

No Customs Exemption for Wind-Operated Electricity Generator Without MNRE Certificate

November 12, 2023 1065 Views 0 comment Print

CESTAT Chennai’s ruling in Commissioner of Customs vs. Gamesa Wind Turbines on customs exemption for wind-operated electricity generator parts without the required certificate from MNRE.

CESTAT cannot Condone Delay Beyond 30 Days in Filing before First Appellate Authority

November 12, 2023 4875 Views 0 comment Print

CESTAT Allahabad dismisses appeal due to delay in filing beyond 30 days, citing statutory limitations. Detailed analysis of the ruling’s implications.

CESTAT Quashes non-Speaking Excise Duty Demand Order

November 12, 2023 681 Views 0 comment Print

CESTAT Ahmedabad quashes Central Excise duty demand on petroleum fuels extraction, citing absence of a speaking order. Detailed analysis and implications.

CENVAT Credit eligible on Correct Excise Duty Payment on Rotogravure Printing Cylinders

November 12, 2023 642 Views 0 comment Print

CESTAT Ahmedabad allows CENVAT credit for the supplier of Rotogravure Printing Cylinders who had paid excise duty correctly. In-depth analysis of the case.

ESTAT Dismisses Appeal: Customs Fails to Prove Delay in Order Receipt

November 12, 2023 489 Views 0 comment Print

CESTAT Chennai dismisses the Customs department’s appeal due to its failure to prove delay in receiving the order from the Review Cell. Detailed analysis of the case.

Excise Duty/Interest/Penalty Demands Not Sustainable for Mere Wrong Mention of Registration in Payment

November 12, 2023 651 Views 0 comment Print

Read the CESTAT Ahmedabad’s order in Vidyut Corporation vs. C.C.E. & S.T.-Daman, where excise duty demands, interest, and penalties are deemed unsustainable due to a mere wrong mention of registration in payment.

Lack of Corroborative Evidence – CESTAT Quashes Customs Act Section 112A Penalty for Import Undervaluation

November 12, 2023 720 Views 0 comment Print

CESTAT Bangalore quashes penalty under Section 112A of Customs Act on undervaluation of artificial flowers and photo frames due to lack of corroborative evidence. Analysis of the case.

Mere Retracted Statements Insufficient for Customs Act Penalties: CESTAT

November 12, 2023 1140 Views 0 comment Print

CESTAT Bangalore rules in Rafeek K.T. vs Commissioner of Customs case: Retracted statements without corroborative evidence deemed inadmissible.

CENVAT Credit Eligibility Tied to Law at Service Receipt Time: CESTAT

November 12, 2023 546 Views 0 comment Print

CESTAT Ahmedabad rules on CENVAT credit eligibility. Intas Pharmaceuticals allowed to claim credit based on law at service receipt, not credit availing date.

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