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...
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 ...
Service Tax : The Tribunal observed that payment of licence fees for exclusive use of demarcated spaces amounted to renting of immovable propert...
Service Tax : CESTAT held NHAI's transfer of toll collection rights to contractors was a taxable service, not a sovereign function, and upheld s...
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...
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 ...
Analyze CESTAT Mumbai’s ruling in Indian Oil Corporation Ltd. vs. Commissioner of Central Excise, focusing on ‘unjust enrichment’ and CA certificate’s role in excise duty cases.
Analyze CESTAT Chennai order in Hi Tours Mamallapuram Private Limited vs. Commissioner of Service Tax, focusing on non-taxability of mark-up for booking domestic travel tickets.
Analyze the CESTAT Kolkata order in Jai Balaji Industries Limited vs. Commissioner of Central Excise, highlighting the issue of levying Service Tax on actual transportation charges, not on provisions.
Analyze the CESTAT Mumbai order in S K Universal Pvt Ltd vs. Commissioner of Customs, highlighting the determination of ‘cut and polished diamonds’ value and its consistency with Customs Valuation Rules.
Read about Madan Kumar’s case where CESTAT Kolkata upholds the confiscation of betel nuts due to failure in providing evidence of legitimacy. Learn more about this customs dispute.
CESTAT Ahmedabad’s decision on penalty under Customs Act for fabricated DEPB scrips. Analysis of the case, rulings, and implications.
Analysis of CESTAT Ahmedabad’s ruling on eligibility to use Cenvat credit for service tax payment when engaged in both manufacturing and services. Case details and conclusion.
In the case of Ishwar Chand Gupta vs. Commissioner of Customs (CESTAT Kolkata), learn how CESTAT directed the refund of a security deposit after confiscating a truck transporting Red Sander Wood.
CESTAT Chandigarh held that the registration of the premises is not a pre-condition for availment of cenvat credit and thereof consequently the refund.
CESTAT Bangalore held that section 149 of the Customs Act, 1962 allows amendment of a Bill of Entry after the clearance of the goods only on the basis of documentary evidences which were in existence at the time the goods were cleared for home consumption. In absence of the same, the amendment is unjustified.
