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Cestat judgments

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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 609 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 1248 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 1104 Views 0 comment Print

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

Service Tax : Dive into the legal battle over corporate guarantees' taxability as Business Auxiliary Service. Explore the CESTAT's decision, the...

November 22, 2023 1023 Views 0 comment Print

No Penalty Without Sufficient Evidence in Abetment Case: CESTAT Bangalore

Custom Duty : CESTAT Bangalore's ruling in case of Rafeek K.T. v. Commissioner of Customs, emphasizing need for substantial evidence to impose p...

November 21, 2023 615 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 3144 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 2199 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 1184 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 456 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 3031 Views 0 comment Print


Latest Judiciary


No Penalty Under Section 112(b)(ii) Without Evidence of Smuggled Gold

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...

July 17, 2024 66 Views 0 comment Print

Customs Act: Gold Confiscatable if Foreign-Origin or Smuggling proved

Custom Duty : Read the detailed analysis of Ravindra Soni vs Commissioner of Customs (Preventive) case by CESTAT Kolkata. Understand why gold co...

July 16, 2024 87 Views 0 comment Print

Aerosol valves containing medicament classifiable under 8481 8090: CESTAT Mumbai

Custom Duty : Explore the CESTAT Mumbai decision on the classification of imported aerosol valve components under Customs Tariff Items (CTI) 848...

July 16, 2024 48 Views 0 comment Print

Section 17(5): Customs Reassessment order invalid if not speaking & reasonable

Custom Duty : Read the full text of the CESTAT Mumbai order in MIRC Electronics Limited Vs Commissioner of Customs. Detailed analysis of customs...

July 16, 2024 108 Views 0 comment Print

No Service Tax on Quality Assurance Charges for testing rifles: CESTAT Chennai

Service Tax : Amounts collected towards quality assurance charges for testing the rifles are fees prescribed for conducting the quality checks a...

July 14, 2024 228 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 1611 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 2799 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 2967 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 1503 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 5742 Views 0 comment Print


Miscellaneous services rendered by air travel agent cannot be classified under Business Support Service: CESTAT Delhi

March 21, 2024 444 Views 0 comment Print

CESTAT Delhi held that miscellaneous services rendered by air travel agent like planning travel itinerary of clients, etc. are covered within the ambit of Air Travel Agent and cannot be classified under Business Support Service.

No Service Tax Applicable on Profit-based Commission for Whole-Time Directors: CESTAT

March 21, 2024 393 Views 0 comment Print

In Gujarat Guardian Ltd Vs C.C.E-Bharuch, CESTAT Ahmedabad ruled that remuneration paid as commission to whole-time directors based on profit doesn’t constitute an employer-employee relationship, thus no service tax applies.

Service Tax is exempt for authorized operations conducted within SEZ

March 19, 2024 561 Views 0 comment Print

Read about the CESTAT Ahmedabads ruling in the case of Inox India P Ltd. vs Commissioner of Central Excise, affirming the exemption of service tax for authorized operations within SEZ.

SAD Refund Cannot be Denied by treating Correlation Certificate Issued by CA as invalid

March 18, 2024 663 Views 0 comment Print

Delve into Veneer Mills vs Commissioner of Customs case dissected by CESTAT Chennai, affirming SAD refund despite certificate dispute, with expert insights.

CESTAT Chennai sets aside confiscation of hand tools, deeming them capital goods under FTP

March 15, 2024 159 Views 0 comment Print

PS Bedi & Co Pvt. Ltd. vs. Commissioner of Customs case analyzed. CESTAT Chennai sets aside confiscation of hand tools, deeming them capital goods under FTP.

Test reports from laboratories without appropriate testing facilities is untenable for classification

March 15, 2024 180 Views 0 comment Print

Oasis Impex appeals CESTAT Ahmedabad’s reclassification of imported calcite powder. CESTAT rules against rejection without cogent reason. Details of the case explained.

Service Tax cannot be imposed without Identification of Service & Consideration: CESTAT

March 13, 2024 714 Views 0 comment Print

Dive into the analysis of Kuoni Travel India Pvt Ltd vs Pr. Commissioner of Central Excise (CESTAT Delhi) case where the court emphasized identifying specific services and consideration received for levying service tax.

MRP Assessment Applies to Mineral/Aerated Water, Not Packaged Drinking Water: CESTAT

March 13, 2024 159 Views 0 comment Print

In a case between Sree Gokulam Food and Beverages Pvt Ltd and the Commissioner of GST & Central Excise, CESTAT Chennai rules that MRP-based assessment applies only to mineral water and aerated water, not packaged drinking water.

Pump for displacing & dispersing lotion/cream classifiable under CTH 84248990

March 13, 2024 177 Views 0 comment Print

Read the detailed analysis of the Principal Commissioner of Customs vs. Aptar Pharma India Pvt. Ltd. case by CESTAT Delhi regarding the classification of a lotion dispenser pump under CTH 84248990.

Calculation of time for filing appeal starts from day of communication of order and not from dispatch of order

March 12, 2024 510 Views 0 comment Print

Explore the significance of order communication in appeals provision, as clarified by CESTAT Ahmedabad in Ashapura Minechem Ltd. Vs C.C.-Jamnagar case, setting aside rejection orders.

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