Service Tax : CESTAT rules that affiliation fees collected by universities are statutory functions, not taxable services. Service tax demand and...
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...
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...
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...
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 ...
Service Tax : The Tribunal observed that payment of licence fees for exclusive use of demarcated spaces amounted to renting of immovable propert...
Service Tax : CESTAT held NHAI's transfer of toll collection rights to contractors was a taxable service, not a sovereign function, and upheld s...
Service Tax : ESTAT held demurrage linked to transportation contracts is not consideration for services and cannot be taxed under Port Services ...
Service Tax : CESTAT Chennai held that reimbursable expenses recovered on an actual basis could not be included in taxable value for periods pri...
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 refund claim under section 11B filed beyond the period of one year from the relevant date is not maintainable. Here, relevant date was date on which appellant has voluntarily paid the short payment of service tax.
CESTAT Ahmedabad held that there is no requirement of the actual use of inputs and quantities of imported goods for claiming DFIA i.e. Duty-Free Import Authorization benefit.
CESTAT Chennai held that benefit of exemption Notification no. 102/2009-Cus dated 11.09.2009 for capital goods imported under Zero Duty Export Promotion Capital Goods (EPCG) scheme available as there is no simultaneous availment of benefit under Status Holder Incentive Scheme (SHIS).
CESTAT Ahmedabad held that Medicament Supplies to Government Hospitals and Institutional Buyers shall be valued in terms of Section 4 and not Section 4A of the Central Excise Act, 1944.
CESTAT Delhi held that imposition of service tax on composite works contract prior to 1st July 2007 i.e. prior to introduction of works contract service is unjustified and untenable in law.
CESTAT Delhi held that Cenvat Credit in respect of capital goods parts/spares/components received in the factory of the manufacturer and used in manufacture of dutiable final product is duly eligible.
A ruling from the CESTAT Chennai holds that the manufacture of non-marketable sugar syrup is not subject to excise duty, setting a new precedent in tax law.
CESTAT Mumbai held that waste or rubbish, which is thrown up in the course of manufacture, cannot be said to be a produce of manufacture and cannot be said to be exigible to excise duty. Hence, sale of Ferric Oxide which emerged through chemical reaction of Waste Pickle Liquor is not liable to any duty.
CESTAT Kolkata held that there was no proposal to demand service tax under ‘Cargo Handling Service’ in the Notice, however, in the impugned order the adjudicating authority classified the services under ‘Cargo Handling Service’. Hence, adjudicating authority has travelled beyond the scope of the Notice, which is legally not sustainable.
CESTAT held that assessee had not suppressed any facts and thus, extended period of limitation cannot be invoked and willful suppression of facts is essential to invoke the extended period of limitation
