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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


No Cenvat Credit for Employee Commute Bus Charges: CESTAT

September 16, 2023 597 Views 0 comment Print

In a recent CESTAT Mumbai order, the eligibility of cenvat credit for bus transportation charges is discussed. Learn the key details and implications here.

Service Tax Not Leviable on Year-End Media volume Discounts: CESTAT

September 16, 2023 921 Views 0 comment Print

An in-depth look at the CESTAT Mumbai ruling in the case of Commissioner of Service Tax-VI Vs Group M Media (I) Pvt. Ltd. concerning service tax on media volume discounts.

CESTAT dismisses appeal for Fine/penalty Enhancement for Imported Used Clothing

September 16, 2023 483 Views 0 comment Print

Dive into the legal complexities of the Commissioner of Customs Vs S K P Enterprises case (CESTAT Kolkata), which revolves around the import of restricted old and used clothing. Get insights on why CESTAT dismissed the appeal for enhanced fines.

Unsubstantiated Allegation of Clandestine Scrap Removal: CESTAT sets aside SCN 

September 16, 2023 441 Views 0 comment Print

Analyzing the landmark CESTAT Chandigarh case where Ludhiana Steel Rolling Mills successfully appealed against a Central Excise demand for Rs. 82,20,602. Find out why the Court sided with the appellant.

Remand order of de novo adjudication passed after 18 years unsustainable

September 15, 2023 2667 Views 0 comment Print

CESTAT Chennai held that remand order of de novo adjudication being passed after 18 years is liable to be set aside as department failed to explain the humongous delay.

No Service Tax on Recharge Coupon/Mobile Connection Handling commission from BSNL

September 15, 2023 2451 Views 0 comment Print

Analysis of CESTAT Chandigarh’s ruling in S. R. Medical Agencies vs. Commissioner of Central Excise regarding service tax on BSNL commission. Learn about the implications.

CESTAT Chennai Remands Case for Reassessment Amid COVID-19

September 14, 2023 774 Views 0 comment Print

CESTAT Chennai remanded the matter back for de novo adjudication as appellant couldn’t obtain specific documents due to the outbreak of the Covid-19 pandemic.

Payment of 5%/10% of value of exempted goods unjustified as proportionate credit reversed

September 14, 2023 621 Views 0 comment Print

CESTAT Ahmedabad held that demand under Clause (i) of Rule 6(3) i.e. payment of 5%/10% of the value of exempted goods unjustified as appellant rightly availed the option of sub-rule (3A) of Rule 6 of CCR, 2004 i.e. reversal of proportionate cenvat credit attributed to exempted goods.

Seizure unjustified as not established that gold jewellery is of foreign origin

September 14, 2023 2775 Views 0 comment Print

CESTAT Chennai held that seizure of gold jewellery unjustified as revenue failed to establish beyond doubt that gold jewellery seized is of foreign origin.

Failure to declare amount in return alone does not imply wilful suppression

September 14, 2023 1659 Views 0 comment Print

Analyze the CESTAT Chandigarh order in M R Beltings vs. Commissioner of Central Excise, focusing on the issue of willful suppression and its impact on excise duty demand.

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