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 ...
ATS Township Pvt. Ltd. Vs Commissioner Central GST (CESTAT Allahabad) The issue relates to inclusion of the amount collected by the appellant as Interest Free Maintenance Security (IFMS). Revenue’s contention is that the said collected amount would fall under the category of ‘Management Maintenance and Repair Services’ and would be liable to service tax separately. […]
Duty could not be demanded on the ground that there was absence of corroborative evidence on allegation of clandestine manufacture and removal of finished goods as ,the allegation of clandestine manufacture and removal of finished goods by the Appellant made in the Show Cause Notice, was merely on assumption and presumption, without sufficient material evidence corroborating the said allegations.
CESTAT Mumbai held that there are no allegations/ evidence that demonstrate that the customs broker didnt demonstrate speed and efficiency in respect of the impugned goods and hence there is no contravention of regulation 10(n) of Customs Broker Licencing Regulations, 2018
CESTAT held that the Service Tax is not liable to be paid on the amount collected from the customer as interest free security deposit against trading of shares which is subsequently refunded without utilization.
The Hon’ble CESTAT revoking the Customs Brokers licences of the appellants forfeiting their security deposits and further imposing penalty on the appellants cannot be sustained as Appellants have provided their best efforts to establish the genuinety of exporters and they have relied upon the documents which have been issued by Government to the exporters.
CESTAT Chennai held that refund claims rejected as time-barred considering the date of re-submission of refund claim as the date of filing of refund claim and ignoring the date on which the initial/ original refund claim was filed is unsustainable in law.
CESTAT Delhi held that amount deposited prior to adjudication but not held as payable under SVLDR Scheme is liable to be refunded back to the appellant.
CESTAT Ahmedabad held that duty not leviable on scrap which is neither generated from the manufacturing nor generated from the cenvatable input or capital goods.
CESTAT Chennai held that the respondent is not contesting the duty demand and penalty and the entire duty and penalty is also paid by the respondent. Then, remanding the matter of re-examining whether the SCN issuing authority is proper or not is totally unnecessary and uncalled for.
CESTAT Kolkata held that Cenvat Credit cannot be denied alleging non-existence of seller as the Appellant being a bonafide purchaser of goods for a price which included the duty element and payment made by cheque and availed CENVAT Credit based on Cenvatable documents.
