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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


Cenvat available on naphtha used for generation of electricity which is consumed within factory

September 13, 2023 894 Views 0 comment Print

CESTAT Kolkata held that naphtha used for generation of electricity which is consumed within the factory of production is eligible for Cenvat Credit.

Revocation of Customs Broker Licence unjustified without active or passive facilitation in mis-declaration/ undervaluation

September 13, 2023 951 Views 0 comment Print

CESTAT Delhi held that imposition of harsh punishment of revocation of Customs Broker Licence in absence of any active or passive facilitation in mis-declaration and undervaluation of imported goods unjustified.

Benefit of notification 67/95-CE available to molasses captively consumed for manufacture of rectified spirit

September 13, 2023 1203 Views 0 comment Print

CESTAT Bangalore held that benefit of notification no. 67/95-CE dated 16.03.1995 available in respect of molasses which is captively consumed for the manufacture of rectified spirit as rectified spirit is a dutiable excisable goods.

Demand of 10%/6%/5% on value of exempted goods not sustained as proportionate cenvat credit reversed

September 13, 2023 801 Views 0 comment Print

CESTAT Ahmedabad held that appellant is not liable to pay an amount equal to 10%/6%/5% of the value of exempted goods as proportionate Cenvat credit on common input service attributed to the exempted final product already reversed.

Allegation of undervaluation of imported goods based on retracted statements unsustainable

September 13, 2023 993 Views 0 comment Print

CESTAT Mumbai held that demand alleging undervaluation of imported goods merely on the basis of retracted statements without corroborative evidences is unsustainable in law.

Recovery mechanism of Rule 3(5B) of Cenvat Credit Rules is Effective from 01.03.2013

September 13, 2023 1296 Views 0 comment Print

Exploring the key details of the GKN Driveline (India) Ltd vs CCE case at CESTAT Chandigarh, and its impact on the reversal of Cenvat Credit under Rule 3(5B).

Duty Overpayment: No Discrepancy Found, Suo Moto Re-Credit Justified

September 13, 2023 696 Views 0 comment Print

Analyzing the CESTAT Ahmedabad ruling on Bayer Vapi Pvt Ltd. vs C.C.E. & S.T.-Daman case, focusing on Cenvat re-credit, suo moto reversal, and legal implications.

Mere delay in verification isn’t enough to allege fact suppression under Section 11A

September 13, 2023 462 Views 0 comment Print

Understand why a mere delay in verification isn’t enough to allege fact suppression under Section 11A. Intent matters. Learn more in this analysis.

SEZ Developer’s Services to Units Within SEZ Exempt from Service Tax

September 12, 2023 2151 Views 0 comment Print

CESTAT set aside demand order and held that, Revenue Department does not have authority of law to collect service tax on services provided by SEZ developer to units in SEZ within SEZ area.

CESTAT Quashes SCN with Contradictory Statements and Presumption

September 12, 2023 1440 Views 0 comment Print

Detailed analysis of the CESTAT Mumbai’s decision to quash a show cause notice with contradictory statements in Maheshwari Transport vs. Commissioner of CE & ST case.

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