Service Tax : CESTAT rules that affiliation fees collected by universities are statutory functions, not taxable services. Service tax demand and...
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...
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...
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 : The Tribunal observed that payment of licence fees for exclusive use of demarcated spaces amounted to renting of immovable propert...
Service Tax : ESTAT held demurrage linked to transportation contracts is not consideration for services and cannot be taxed under Port Services ...
Service Tax : CESTAT Chennai held that reimbursable expenses recovered on an actual basis could not be included in taxable value for periods pri...
Service Tax : CESTAT Chennai held that credits relating to renovation, sales promotion, testing services, vehicle-related expenses, and similar ...
Excise Duty : CESTAT Delhi held that works contract services used for repair and maintenance of existing plant and machinery qualify as input se...
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 Ahmedabad’s verdict on C.C.E. & S.T vs. Shreno Limited case regarding excise duty demand under Rule 6(3) of CCR when CENVAT credit is reversed on common input services for exempted steam.
Explore CESTAT Ahmedabad’s verdict on SSI exemption for Submersible Pumps adhering to BIS standards. Learn about the case, analysis, and conclusions.
CESTAT Kolkata rules on excise duty for physician samples distributed free of cost by medicament manufacturers. Analysis of the case of Parker Robinson Private Limited vs. CCE.
Explore the Enbee Education Centre case vs. Commissioner of Central Excise & ST. CESTAT Ahmedabad clarifies the distinction between ‘consignment agent’ and ‘commission agent.’ Full text of the judgment included.
Demand of service tax for the period from 1st April 2003 to March 2005 was prima facie wrong because appellant had started rendering services to M/s IBP Co. Ltd. from 01.09.2005 as was clear from the agreement dated 01.09.2005 which had been accepted in the order-in-original.
CESTAT Ahmedabad held that as the contract is for job-work carried out by the appellant for the service recipient. The same doesn’t fall under the category of Manpower Recruitment or Supply Agency Service and therefore the service tax demand unsustainable.
CESTAT Ahmedabad held that fact of clandestine manufacture and clearance thereof is established, however, since there is no clinching tangible evidence or any corroborative evidence to establish the appellant as a manufacturer, liability of duty, penalty cannot be fastened.
Explore the Kanade Anand Udyog vs. CCE Thane case, highlighting the denial of Cenvat credit on capital goods. Detailed analysis and verdict discussed.
Explore Apeejay Shipping vs. CST (CESTAT Kolkata) case, addressing service tax on ‘Address Commission’ in chartering. Learn legal arguments and CESTAT Kolkata’s favorable ruling.
Acqueon Technologies Pvt. Ltd vs. Commissioner of Customs: CESTAT Chennai allows customs duty refund despite invoice error. Detailed analysis and precedent cited.
