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 Ahmedabad held that services provided to the State of Jammu & Kashmir are not liable to service tax, as Section 64 of Chapter V of Finance Act, 1994 excludes the applicability of service tax to the state of Jammu and Kashmir, hence these services are neither taxable nor exempted.
CESTAT e-Filing Software User Manual explains about New User Registration, User Home Page Navigation, Filing, (Petition/Appeal) Filing – Petitioner, Application Filing – Petitioner/Respondent and Document Filing (Additional Document Upload on cestat.etribunals.gov.in/. User Registration 1. Click on ‘New User’ button for registration on e-Filing website – cestat.etribunals.gov.in/ 2. New User Registration page: For trial e filing […]
CESTAT Mumbai held that refund claim of service tax paid on input services which are wholly consumed within SEZ cannot be denied.
Rudraksh Detergent And Chemicals Pvt Ltd Vs C.C.E.-Kutch (CESTAT Ahmedabad) The issue involved in the present case is that whether the re-credit claimed by the appellant is correct or not in terms of para 2C of area based exemption Notification No. 39/2001- CE dated 31.07.2001. This appeal was filed against the Commissioner (Appeals) order whereby […]
Ratnawat Infra Construction Company LLP Vs Commissioner, Central Excise & CGST (CESTAT Delhi) Situation which arises in this particular type of business of developing real estate, the CBIC have considered and have clarified that the developer/builder is entitled to service tax credit on cancellation of bookings, wherein the builder have refunded the amount of booking […]
Apollo Construction Projects’ service tax dispute with ONGC, GWSSB, and AUDA. CESTAT Ahmedabad sets aside tax demand on road construction services provided to GWSSB and AUDA.
CESTAT Delhi held that mere manual segregation of plastic scrap from the rest of the scrap is neither manufacturing nor producing the plastic scrap and hence no central excise duty is chargeable on removal of the same.
CESTAT Delhi held that to maintain judicial discipline, the Assistant Commissioner had necessarily to implement the decision of the Tribunal. Denial of refund pursuant thereto is unjustifiable.
CESTAT Hyderabad held that rule 7 of Cenvat Credit Rules, 2004 is just a procedure and procedural lapse cannot be ground to deny the substantial benefit of Cenvat Credit.
CESTAT Delhi held that exemption from special additional duty (SAD) of customs under the Notification No. 21/2012-CUS dated 17.03.2012 is not available on import of parts of articles of jewellery.
