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...
Custom Duty : CESTAT examined whether Bluetooth headsets should be treated as communication devices or ordinary headphones. It held that devices...
Service Tax : The Tribunal examined a service tax demand raised on the basis of DGARM data and financial statements. It held that reliance solel...
Custom Duty : CESTAT Delhi held that food testing kits were wrongly described as being for “diagnostic use only” to claim a customs exemptio...
Service Tax : CESTAT Chennai held that villas constructed on separate plots under individual agreements and approvals do not constitute a reside...
Service Tax : The Tribunal held that interest under Section 75 of the Finance Act is mandatory when service tax is paid after the due date. Admi...
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 Bangalore held that Air Velocity 2700 was correctly classified under CTH 8517 6260 after examining its functional characteristics. The Tribunal found that its role in receiving, synchronizing, and routing signals supported the importer’s classification.
Commissioner of Customs (Preventive) Vs Abhishek Mundhra (CESTAT Kolkata) The Revenue challenged an Order-in-Appeal that had set aside the confiscation of 15 kg of gold bangles/strips and 1,754.29 grams of silver granules, as well as penalties imposed on various noticees. The case originated from a DRI operation based on intelligence alleging that gold smuggled from […]
The Tribunal set aside a penalty under Section 114(iii) after finding no evidence that the Customs Broker knew of or participated in the alleged overvaluation of export goods. The ruling emphasizes that penalties require proof of involvement or abetment.
The Tribunal held that the show cause notice issued more than three years after the Department became aware of the facts was time-barred. The extended period of limitation was found to be unjustified.
The Tribunal held that once an earlier show cause notice had been issued on the same issue, the Department could not invoke the extended period of limitation again. The service tax demand and related liabilities were set aside.
Appellants activity of providing trailers along with drivers, crew, fuel, insurance and retaining effective control and possession thereof was appropriately classifiable under the category of Supply of Tangible Goods Service” and not under Goods Transport Agency Service.
CESTAT held that where the value of goods sent for job work had already been considered for credit reversal purposes, including it again would amount to impermissible double counting.
CESTAT Chennai found that the Department’s case was based on an allegation that manpower services were used exclusively for insurance and mutual fund activities. The Tribunal held that the services were actually used across multiple business verticals, making the denial of CENVAT credit unsustainable.
The Tribunal ruled that failure to meet export obligations under the EPCG Scheme does not automatically justify confiscation where there is no diversion or misuse of capital goods.
The Tribunal held that a customs refund claim cannot be rejected merely because the Chartered Accountant certificate was not in the suggested format. It ruled that procedural format deficiencies alone do not justify denial of refund.
