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...
Service Tax : CESTAT Delhi held that granting “call option” is not an activity of rendering service. Thus, appellant has wrongly been held t...
Custom Duty : CESTAT Delhi held that imposition of penalty and revocation of customs broker license justified as customs broker abetted the ille...
Custom Duty : CESTAT Chennai rejection of refund claim merely for non-mentioning of period particulars in CA’s certificate unjustifiable as re...
Service Tax : Oceanic Consultants Pvt Ltd Vs Commissioner or Central Excise And Service Tax (CESTAT Chandigarh) CESTAT Chandigarh held that Indi...
Service Tax : Held that the appellant has satisfied all the conditions for treating the service as export of service but there is a need to veri...
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 ...
CESTAT Chennai held that in agreements where one party is non-resident, it is responsibility of other Indian resident party to meet TDS obligation arising on account of the respective agreement.
There was a bona fide litigation going on as regards the nature of activity carried. As to whether activity carried amount to production so as to be covered under Business Auxiliary Services was a debatable issue
CESTAT Mumbai remands customs appeal on service date ambiguity. Order-in-Original service method not specified. Time-bar decision reconsidered.
Glider Technologies Vs Commissioner of Customs Cochin-Cus (CESTAT Bangalore) Heard both sides. 2. Learned advocate submits that they have filed necessary application under Sabka Vishwas (Legacy dispute) Resolution) Scheme, 2019 (SVLDRS) before the concerned authority and since the appeal before this Tribunal was dismissed for non-payment of pre-deposit amount under Section 35F of Central Excise […]
Shree Rishabhdev Marble and Minerals Private Limited Vs Commissioner of Customs (Preventive) (CESTAT Delhi) CESTAT find that the present proceedings before this Court emanate from a letter dated 6.1.2020 which cannot be treated as a proper show cause notice. No reason or evidence to support the allegation has been brought on record by the respondent […]
Chemplast Sanmar Ltd. Vs Commissioner of Customs (CESTAT Chennai) The appellant had contended before the authorities below that as per Section 83 (3) of Chapter VII , Section 83 (5) of Chapter VII of the Finance Act, 2010, Section 94 of the Finance Act, 2004, Section 138 & Section 139 of the Finance Act, 2007 […]
CESTAT Chennai held that the demand of duty in respect of semifinished goods cannot sustain. Accordingly, the duty paid thereon is duly refundable.
CESTAT Delhi held that service charges for pre-payment or foreclosure of loan amount by the customer cannot be treated as taxable service and is not chargeable to service tax.
CESTAT Chennai held that Saccharomyces Boulardii being yeast is classifiable under chapter 21 and not under CTH 29183090 as Carboxylic acid.
CESTAT Kolkata held that the statutory limitation period prescribed under Section 11B of Central Excise Act would not be applicable to amounts paid under mistake of law.
