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 Delhi held that as evidenced, appellants believed Sh. Rajan Arora in good faith and were also not aware about the mis-declaration/ under-valuation of the goods imported. Hence, penalty u/s 112(a) of the Customs Act reduced from INR 12 Lakhs to INR 50,000.
Desmet Reagent Pvt. Ltd Vs Commissioner of Central Goods (CESTAT Delhi) Appellant urges that there is no disability provided under Rule 3 of CCR that Cenvat Credit shall not be available, if the duty is paid in the case of import through utilization of DEPB scrips. Rather Rule 9 of CCR specifically provides that one […]
Sai Charan Tours & Travels Vs Commissioner of Customs (CESTAT Mumbai) The only issue before us is the mandate to produce the certificate insisted upon as condition for provisional release from among the prescriptions in the licencing notes pertaining to imported vehicles. The Tribunal, in Excellent Betelnut Products Pvt Ltd v. Principal Commissioner of Customs, […]
Denial of Cenvat credit can be done only by issuing notice under Rule 14 and the department could not reject refund of Cenvat credit solely under Rule 5. Since the availability of credit had not been questioned by the department herein by issuing show cause notice in terms of Rule 14 ibid, the refund benefit could not be denied on the ground of non-establishment of nexus between input and the output services
CESTAT Delhi held that demand solely on the basis of the statement of the person who was not allowed to be cross-examined by the appellant is unjustified.
CESTAT Ahmedabad held that service provided to Gujarat Energy Transmission Corporation Ltd. are exempted from the payment of service tax in terms of Notification No. 45/2010–ST dated 20.07.2010
CESTAT Kolkata held that as waste and scrap are not manufactured goods the legislature have consciously not made any provisions for reversal of any credit taken on duty paid inputs in case of clearance of waste and scrap
Explore the CESTAT Ahmedabad decision in Amar Cold Storage’s favor. DGFT clarification on DEPB entry Sr.No.2/66 prevails, reversing Customs Department.
Variety Lumbers Pvt. Limited Vs Commissioner of Customs (CESTAT Ahmedabad) The refund claim was admittedly not filed within the period of one year as prescribed in paragraph 2 of clause C of Notification No. 102/2007-Cus dated 14.09.2007 and the same stands filed within a period of one year from the date of order of Hon’ble […]
CENVAT credit cannot be denied on Chartered Accountant services for mere mention of Individual name after company name and Mere allegation in SCN cannot be a ground to deny Credit on bank charges
