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Cestat judgments

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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


Unpaid salary or notice pay recovery Out of Service Tax Purview: CESTAT Mumbai

July 4, 2023 945 Views 0 comment Print

CESTAT Mumbai overturns service tax demand against Kellogg India, asserting that unpaid salary or notice pay recovery isn’t subject to service tax.

Dept cannot allege Suppression for Income Reconciliation of Books & ST3 Returns

July 4, 2023 834 Views 0 comment Print

The CESTAT Kolkata has dismissed allegations of suppression and quashed a service tax demand in the Bimal Auto Agency Vs Commissioner of CGST & CX case, providing significant implications for the treatment of incentive-based transactions.

CESTAT Sets Aside Order as Show Cause Notice was Time-barred

July 4, 2023 3132 Views 0 comment Print

A thorough review of the CESTAT Ahmedabad case between Kandla Port Trust and C.C.E. & Kutch (Gandhidham) where the CESTAT quashed the order as the SCN was time-barred.

Excise Duty paid on Unaccepted Price Increase is refundable 

July 4, 2023 723 Views 0 comment Print

The issue at hand was the refund claim by Tata Motors, following a price increase and subsequent reversal due to non-acceptance by the buyer. The court had to decide whether the excise duty paid on the increased price could be refunded under Section 11B of the Central Excise Act, 1944.

CESTAT Ruling on one year Refund Period from Date of Final Bill of Entry

July 4, 2023 714 Views 0 comment Print

In the case between Shital Ispat Pvt Ltd and C.C.-Jamnagar, CESTAT Ahmedabad orders re-consideration, stating the one-year period for filing a refund begins from the date of finalizing the bill of entry in instances of initial provisional assessment.

Mere CA Certificate insufficient to prove incidence of duty: CESTAT directs re-examination

July 4, 2023 1584 Views 0 comment Print

In the case between Pelican Rubber Ltd and Commissioner of Customs, CESTAT Hyderabad asserts that a CA Certificate is insufficient to prove the incidence of duty, directing a remand to the Original Authority for re-examination.

Custom Duty & Penalties on Duty-Free Imported Raw Materials for Pharma Jobwork

July 4, 2023 606 Views 0 comment Print

Explore the crucial CESTAT Ahmedabad judgment on Sun Pharmaceuticals Industries Ltd Vs C.C.E. & S.T, casting a spotlight on the adherence to EXIM policy and implications for the pharmaceutical industry.

Fraudulent VKGUY & DEPB License Obtainment: CESTAT directs Reconsideration

July 4, 2023 573 Views 0 comment Print

The case of Hindalco Industries Limited Vs C.C.E-Bharuch, involving a forged VKGUY/DEPB licence issue, has been remanded for reconsideration by the CESTAT Ahmedabad. Read for in-depth analysis and conclusions on this case.

Commissioner (A) can remand the matter to Adjudicating Authority to decide afresh

July 4, 2023 2025 Views 0 comment Print

The CESTAT Ahmedabad upholds Commissioner (Appeals)’ decision to remand the C.C.E. & S.T Vs Indian Oil Corporation Ltd case back to adjudicating authority for re-examination of documentary evidence regarding unjust enrichment.

Service tax not leviable on provision as per GAAP for sharing expenditure of receipt of sponsorship services

July 4, 2023 795 Views 0 comment Print

CESTAT Chennai held that the provisions made in the books of account by the appellant as per the GAAP towards sharing the expenditure on account of receipt of sponsorship services cannot be subjected to tax.

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