Follow Us:

Cestat judgments

Latest Articles


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 5475 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 51 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 60 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 60 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 48 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 63 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


Effluent Transport Doesn’t Attract Service Tax Under GTA

July 31, 2023 1278 Views 0 comment Print

Understand CESTAT’s decision in Panoli Enviro Technology Limited vs Commissioner of Central Excise & ST that effluent transportation doesn’t qualify as ‘goods’ under the Goods Transport Agency service, hence is not liable to Service Tax.

Sanctioned Refund can Be Adjusted against Excise Duty Dues: CESTAT Ahmedabad

July 31, 2023 804 Views 0 comment Print

CESTAT Ahmedabad rules that a sanctioned refund claim can be adjusted to any dues of excise duty as per Section 11 of the Central Excise Act. The case involves the appropriation of excess Cenvat credit and penalty amounts from the refund.

CESTAT Upholds Service Tax Addition for Shipping Line Services as Steamer Agent

July 31, 2023 849 Views 0 comment Print

CESTAT Ahmedabad upholds the addition of service tax on services provided to shipping lines, classifying them under the category of steamer agent as per Section 65(100) of the Finance Act.

CESTAT Ahmedabad Reduces Bank Guarantee for Provisional Release Based on Precedent

July 31, 2023 465 Views 0 comment Print

CESTAT Ahmedabad reduces the bank guarantee for provisional release of imported dry dates to Rs. 18 lakhs, citing the proportionate value of the goods. The appellant, K.L. International, had sought reconsideration of the original order, arguing that the goods were perishable edible goods and not restricted or prohibited.

Service Tax Exempt on Gujarat State Police Housing Corporation’s Residential Complex

July 31, 2023 1104 Views 0 comment Print

In a significant ruling, CESTAT Ahmedabad held that construction of residential complexes for non-commercial organizations like Gujarat State Police Housing Corporation is exempt from service tax.

Anti-Dumping Duty Not Applicable to Import of Used Machinery: CESTAT Chennai

July 31, 2023 3027 Views 1 comment Print

CESTAT Chennai upholds that anti-dumping duty (ADD) cannot be levied on used and second-hand machinery imported from China. The ruling protects importers from double jeopardy in ADD imposition.

Secondary adjudication under customs void ab initio due to pre-existing adjudication

July 31, 2023 855 Views 0 comment Print

Delve into the case of Neeraj Sharma vs Commissioner of Customs where CESTAT ruled a secondary adjudication void ab initio due to pre-existing adjudication.

CESTAT Ahmedabad Rules No Service Tax on Police Housing Corporation Construction

July 31, 2023 1197 Views 0 comment Print

CESTAT Ahmedabad has ruled that construction of residential complexes for Gujarat State Police Housing Corporation is not liable for service tax. The impugned order is set aside.

CENVAT Credit Dispute at recipient end Not Permitted if accepted at supplier’s end

July 31, 2023 1623 Views 0 comment Print

CESTAT held that if assessment of duty payment by supplier has been accepted without objection, it cannot be disputed at recipient’s end for availing Cenvat credit.

Retired Partner Not Liable for Firm’s Post-Retirement Excise Duty Dues

July 31, 2023 960 Views 0 comment Print

Uncover the critical implications of the CESTAT Ahmedabad’s landmark ruling, where a retired partner was found not liable for the excise duty dues of his former firm.

Search Post by Date
June 2026
M T W T F S S
1234567
891011121314
15161718192021
22232425262728
2930