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 ...
CESTAT Mumbai held that amended rule 5 of CENVAT Credit Rules, 2004 prescribes the formula for claiming refund of service tax by the service provider. Under such amended rule in vogue, there is no requirement of satisfying the nexus between the input service and the output service and hence order rejecting refund claim for the finding on nexus is not in accordance with law.
CESTAT Chennai held that as the debit note doesnt contain the nature of taxable service provided by the other party to the appellant, such debit note cannot be considered a valid document as per Rule 9 of CCR, 2004 and hence CENVAT Credit ineligible.
Utkarsh Chemicals Vs C.C. Mundra (CESTAT Ahmedabad) The common issue involved in all the appeals of the bunch as well as in the present appeals is of classification of goods declared by the appellant as Bed Cover and the revenue’s claim is that imported goods is ‘polyester woven fabric’ classifiable under CTH 54075490. Brief facts […]
CESTAT Delhi held that Policy Administration Charges is leviable to service tax with effect from 01.05.2011 via amendment to definition under section 65(105)(zx) of the Finance Act, wherein, the words ‘by an insurer including re-insurer carrying on life insurance business’ are substituted.
CESTAT Delhi held that in terms of the provisions of Rule 2(m) and Rule 7 of the CENVAT Rules, before 01.04.2016, the Principal Manufacturer as an Input Service Distributor is facilitated to distribute cenvat credit in respect of service tax paid on the input services to its Contract Manufacturing Unit working on job work basis.
CESTAT Chennai held that as duty was paid under protest period of limitation of one year envisaged in section 27(1B) of Customs Act 1962 will not apply even if refund claim made out of a consequence of judgment/ decree/ order.
CESTAT Delhi held that penalty for non-payment of service tax not leviable when the assessee has proved reasonable cause for their bona fide belief of non-payment.
CESTAT Mumbai held that for the same period excise duty is demanding alleging that activities undertaken by the appellants do amount to manufacture of Prefabricated building i.e. Green House and also service tax on activity of erection and commission of Greenhouse and Polyhouse at site. Accordingly, held that to ascertain the position, it is prudent to remand the matter to the adjudicating authority.
CESTAT Delhi uphold the order of revocation of registration of the authorized courier and forfeiture of security on account of actively violated the provisions of the act and rules by knowingly filing the bills of entry in the name of wrong consignee and also be mis-declaring the nature of the goods.
CESTAT Kolkata held that Factory in terms of Section 2(e) of the Central Excise Act includes any number of inputs within the same premises irrespective of the number of Central Excise registrations. Accordingly, CENVAT of such inputs available.
