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Affiliation Fees – No Service Tax Can Be Demanded: CESTAT Delhi

Service Tax : CESTAT rules that affiliation fees collected by universities are statutory functions, not taxable services. Service tax demand and...

August 29, 2025 966 Views 0 comment Print

Analysis of Notifications and Circulars for Week ending 13th April 2025

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...

April 15, 2025 6150 Views 0 comment Print

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 2541 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 2868 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 2451 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 5472 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 3372 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 1577 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 834 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 3439 Views 0 comment Print


Latest Judiciary


CESTAT Allows CENVAT Credit as Rule 16 Not Requires Goods to Be Returned to Same Buyer

Excise Duty : CESTAT Mumbai held that Rule 16(2) of the Central Excise Rules does not mandate that remanufactured goods be supplied back to the ...

June 10, 2026 45 Views 0 comment Print

Service Tax Not Payable under Support Service as Railways Merely Licensed Advertisement Space

Service Tax : The Tribunal observed that payment of licence fees for exclusive use of demarcated spaces amounted to renting of immovable propert...

June 9, 2026 57 Views 0 comment Print

Service Tax Payable on Assignment of Toll Collection Rights: CESTAT Hyderabad

Service Tax : CESTAT held NHAI's transfer of toll collection rights to contractors was a taxable service, not a sovereign function, and upheld s...

June 9, 2026 51 Views 0 comment Print

Demurrage Charges Not Taxable as They Are Contractual Transportation Adjustments & Not Consideration for Services

Service Tax : ESTAT held demurrage linked to transportation contracts is not consideration for services and cannot be taxed under Port Services ...

June 9, 2026 45 Views 0 comment Print

CESTAT Quashes Service Tax Demand as Reimbursable Expenses Were Not Taxable Before 2015 Amendment

Service Tax : CESTAT Chennai held that reimbursable expenses recovered on an actual basis could not be included in taxable value for periods pri...

June 9, 2026 60 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 4122 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 3699 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 4101 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 2079 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 7080 Views 0 comment Print


Pre-fabricated shelters, tower, tower material are eligible for CENVAT Credit

September 20, 2023 1122 Views 0 comment Print

CESTAT Chandigarh quashes denial of Cenvat Credit on input, input services, capital goods for Tower Vision India Pvt Ltd. Analysis of the ruling.

Invoices Required for SEZ Rent-A-Cab Service Exemption Claim: CESTAT

September 20, 2023 1029 Views 0 comment Print

Analysis of CESTAT Ahmedabad’s order on the exemption claim for Rent-a-Cab services provided in SEZ, emphasizing the need for supporting invoices.

Mens Rea Necessary for Penalty under Central Excise Rules: CESTAT

September 20, 2023 789 Views 0 comment Print

CESTAT Chandigarh rules on penalty in CCE-Jammu Vs. Khyber Industries (P) Ltd. Detailed analysis of mens rea requirement under Rule 25 of Central Excise Rules.

Cenvat eligible for clearance of dyed yarn if duty paid at doubling stage

September 19, 2023 354 Views 0 comment Print

CESTAT Mumbai held that Cenvat credit can be availed for clearance of dyed yarn, if the duty is paid at the doubling stage.

General expenses deductible while computing deductive value u/r 7 of CVR, 2007

September 19, 2023 1002 Views 0 comment Print

CESTAT Chennai held that as per Rule 7 of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 (CVR, 2007), “general expenses” in connection with sales in India are to be deducted from the sale price of imported goods/ identical/similar imported goods while arriving at the deductive value of the goods.

Customs duty is payable on actual quantity of crude oil received into shore tank

September 19, 2023 786 Views 0 comment Print

CESTAT Ahmedabad held that actual oil quantity physically received into the shore tank should be taken as the basis for payment of duty at the time of ex-bond bills of entry.

Interest demand cannot sustain in absence of tax liability

September 19, 2023 1995 Views 0 comment Print

CESTAT Chennai held that as there is no tax liability on the advance amount received by the appellant, demand of interest thereon unsustainable.

Excise Duty Exemption Granted upon Compliance with Notification Requirements

September 19, 2023 615 Views 0 comment Print

Analysis of Alstom T & D India Ltd. vs. Commissioner of GST & Central Excise case, exemption from excise duty, and CESTAT Chennai’s decision.

CESTAT Excludes Royalty or Technical Know-How Fees from Customs Duty Assessable Value

September 19, 2023 1203 Views 0 comment Print

Analysis of the CESTAT Chennai ruling in Commissioner of Customs vs. GH Induction India Pvt. Ltd. regarding exclusion of royalty and technical know-how fees from assessable value for customs duty calculation.

CESTAT allows Cenvat Credit for Sari Guard & Mirror Assembly cleared with motor cycle

September 19, 2023 300 Views 0 comment Print

Explore CESTAT Chandigarh order allowing Cenvat Credit for Sari Guard and Mirror Assembly in case of Hero Motorcorp Ltd. vs. Commissioner of Central Excise.

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