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 ...
Rattanindia Power Ltd. Vs Commissioner of Customs (CESTAT Delhi) Section 11B doesn’t apply to refunds pertains to an amount paid under mistake without any liability. Facts- That appellant is registered under service tax and are engaged in distribution of electricity during the period from July 2012 to June 2017. The appellant had paid service tax […]
Iron & steel items & cement used for erection of foundation & support structures come within the ambit of definition of input so long as it satisfies user test.
IBM India Pvt. Ltd. Vs C.C.E. & S.T.-Bangalore-LTU (CESTAT Bangalore) On a cogent reading of sub-rules (1) and (2) of Rule 10 ibid as above, it transpires that transfer and availment of unutilized cenvat credit is permissible under the statute, subject to fulfillment of the conditions that transfer of business must be on account of […]
Refund of credit of cess cannot be denied merely on the ground that such credit, which could not be utilized prior to GST regime, would stand lapsed.
Service Tax on the amount of liquidated damages – CESTAT Held that, Service Tax is not payable on liquidated damages collected in the nature of penalty.
Successful appeal by Sanjay Castings against excise duty demand. CESTAT Ahmedabad rules in favor, rejecting allegations on old molds, coal credit denial.
Ram Sewak Tiwari Vs Commissioner of Customs, Central Excise & Central GST (CESTAT Delhi) The issue in the matter is about the classification as to: whether the services rendered by the appellant are that of Erection, Commissioning and Installation or are of the nature of Works Contract Services. Since the contracts are mentioned to be […]
Dhoot Compack Pvt. Ltd. Vs Commissioner of Central Excise (CESTAT Mumbai) Assessee appointed Del Credere Agent, to guarantee the solvency of their customer and ensure speedy recovery of the amounts due from them. These services are in relation to the activities which are post sale and clearance of goods and hence these cannot be treated […]
Asiatic Drugs & Pharmaceuticals Pvt Ltd Vs Commissioner CGST (CESTAT Delhi) The issue in this appeal is whether the refund claim of the appellant-asseesse have been rejected which was collected on ocean freight. CESTAT find that the transaction value for Custom duty and Excise duty (CVD), includes the ocean freight, and accordingly I hold that […]
India Cements Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) CESTAT held that that the credit on outward transportation from the place of removal upto the buyers’ premises / dealers for period upto 31.03.2008 is eligible. FULL TEXT OF THE CESTAT CHENNAI ORDER The above matters have come up for hearing as per […]