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Cestat judgments

Latest Articles


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 1194 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 1314 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 1170 Views 0 comment Print

Taxability of Corporate Guarantee: CESTAT’s Verdict Challenged in SC

Service Tax : Dive into the legal battle over corporate guarantees' taxability as Business Auxiliary Service. Explore the CESTAT's decision, the...

November 22, 2023 1038 Views 0 comment Print

No Penalty Without Sufficient Evidence in Abetment Case: CESTAT Bangalore

Custom Duty : CESTAT Bangalore's ruling in case of Rafeek K.T. v. Commissioner of Customs, emphasizing need for substantial evidence to impose p...

November 21, 2023 651 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 3204 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 2232 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 1217 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 468 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 3037 Views 0 comment Print


Latest Judiciary


Activity of granting call option doesn’t qualify as rendering of service: CESTAT Delhi

Service Tax : CESTAT Delhi held that granting “call option” is not an activity of rendering service. Thus, appellant has wrongly been held t...

August 16, 2024 66 Views 0 comment Print

Penalty imposed on customs broker for non-compliance with provisions of CBLR, 2018: CESTAT Delhi

Custom Duty : CESTAT Delhi held that imposition of penalty and revocation of customs broker license justified as customs broker abetted the ille...

August 16, 2024 108 Views 0 comment Print

Rejection of refund claim for non-mentioning of period particulars in CA’s certificate is harsh: CESTAT Chennai

Custom Duty : CESTAT Chennai rejection of refund claim merely for non-mentioning of period particulars in CA’s certificate unjustifiable as re...

August 16, 2024 135 Views 0 comment Print

Indian Companies Promotion of Australian Services is Export of Service: CESTAT Chandigarh

Service Tax : Oceanic Consultants Pvt Ltd Vs Commissioner or Central Excise And Service Tax (CESTAT Chandigarh) CESTAT Chandigarh held that Indi...

August 13, 2024 180 Views 0 comment Print

No service tax on commission charged by Indian Bank for granting credit facility to foreign service recipient: CESTAT Chennai

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...

August 13, 2024 81 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 1659 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 2853 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 3012 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 1530 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 5772 Views 0 comment Print


Straightaway relying on statement of persons & demanding tax is unsustainable

August 23, 2022 1530 Views 0 comment Print

Held that the Adjudicating Authority had failed to follow the requirement of Section 9D of the Act regarding examination in chief of witness, therefore demand of service tax on the basis of statements of persons cannot be sustainable.

Liability to pay excise duty was on job-worker for Unloading Chemicals from tankers, repacking & labelling In Small Drums

August 22, 2022 684 Views 0 comment Print

Since the job worker had carried out all the activities which, as per the department, amounted to manufacturing therefore, the job worker was alone to pay the excise duty.

No wilful mis-statement or suppression of facts in case capital gains tax was paid on profit/compensation received

August 22, 2022 738 Views 0 comment Print

Since the whole case of Revenue was based on the balance sheets of assessee who had declared all the transactions in their records and had even paid capital gains tax on the profit/compensation received, therefore,  it could not be said that assessee had resorted to wilful mis-statement or suppression of facts or had contravened of any of the provisions of service tax law with intent to evade payment of service tax.

Rejection of transaction value in absence of contemporaneous import is unsustainable

August 22, 2022 873 Views 0 comment Print

Held that department failed to brought on record independent evidence showing that the price of imported goods were over-valued. Accordingly, in the absence of contemporaneous imports, the transaction value cannot be discarded.

Undue export benefit allegation based on corroborated statements not sustainable

August 22, 2022 810 Views 0 comment Print

Allegation of undue export benefit relying heavily on the statement which was not supported by any corroborative evidence cannot be sustained.

Blending, bottling & packing not taxable under ‘Business Auxiliary Service’

August 21, 2022 2334 Views 0 comment Print

Commissioner of Central Excise & Service Tax Vs Hi-Tech Bottling Private Limited (CESTAT Kolkata) Held that the process of manufacture consisting of blending, bottling, and packaging of Indian-made foreign liquor is covered within the definition of manufacture and hence excluded from the purview of Business Auxiliary Service Facts- The assessee is engaged in carrying out […]

Extended period not invocable in absence of deliberate suppression of facts

August 21, 2022 1953 Views 0 comment Print

Extended period of limitation cannot be invoked in absence of deliberate suppression of facts with intention to evade payment of duty

Service tax demand relying only on income tax returns; P&L account and balance sheet is unsustainable

August 20, 2022 3636 Views 0 comment Print

Held that confirming demand of service tax without into the details of arrangements by simply relying on the documents like income tax returns, profit & loss account and balance sheet is unsustainable in law

Mismatch in Form 26AS & ST-3: No short payment if service tax was paid in next financial year

August 20, 2022 1107 Views 0 comment Print

CESTAT held that there is no case of short payment of service tax as the appellant has paid the service tax in the next financial year.

Refund Claim debit against Credit before Adjudication is Sufficient Compliance

August 20, 2022 558 Views 0 comment Print

CESTAT held that debit of amount of refund claim in cenvat credit account suo moto before adjudication, is sufficient compliance of Condition No. 2(h) of Notification No. 27/2012-CE

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