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 Kolkata drops Service Tax demand for HUDCO Construction services due to non-commercial project nature. Learn more on the case of Uttam Chand Sethia and its implications on this blog post!
The Commissioner of Customs vs. Axis Shipping Agency case: CESTAT Kolkata rules issuance of show cause notice under Section 124 of Customs Act for Customs Broker license void ab initio.
CESTAT Chandigarh overrules appeal dismissal as time-barred in the case of Art N Glass vs. C.C Ludhiana, emphasizing compliance with the Customs Act’s prescribed timeframe.
CESTAT Chandigarh rules in favor of Souvenior Ceramics, granting exemption from excise duty for castable refractory goods supplied to power projects. Detailed analysis here.
The CESTAT Ahmedabad addresses a case involving a refund dispute related to abatement and excise duty, emphasizing the need for clear evidence and transparency.
Read about the CESTAT Hyderabad decision in Shriram Life Insurance vs. Commissioner of Customs case. CESTAT quashes service tax demand, citing Section 73(3) of the Finance Act.
CESTAT Mumbai held that eligibility of benefit of notification no. 30/2004-CE dated 9th July 2004 owing to reversal of CENVAT Credit needs to be examined by lower authorities. Accordingly, matter restored back to original authority for fresh determination.
CESTAT Mumbai held that as differential duty was paid with interest on expiry of export obligation period, there is no violation of the conditions of Advance License under Notification no. 96/2009-Cus. dated 11.09.2009 and hence redemption fine and penalty set aside.
CESTAT Mumbai held that rule 6(5) of Cenvat Credit Rules, 2004 provides for availment of entire amount of credit of input services even though certain portion must have been used in manufacture of exempted goods.
CESTAT Mumbai held that rule 10A of Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 [valuation rules] is effected only when inputs are supplied and sale is effected to the buyer by the Principal Manufacturer. Thus, Rule 10A of valuation rules doesn’t come into play for all manner of ‘job-work’.
