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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 57 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 45 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


Fixed Facility Charges not being provision of supply of tangible goods is not leviable to service tax

June 29, 2023 744 Views 0 comment Print

CESTAT Chennai held that as fixed facility charges (FFC charges) are not in the nature of considered received for providing supply of tangible goods. Service tax is not payable on the same.

No liability to pay interest in a revenue-neutral situation

June 29, 2023 3180 Views 0 comment Print

CESTAT held that where the differential duty paid by the assessee is available as CENVAT credit to the Assessee’s sister concern then it is a revenue-neutral situation. Thus, as duty was not actually payable, the payment of interest does not arise in the case of revenue neutral situation.

Demand of excise duty is valid if Assessee was aware that transaction was done without payment of duty

June 28, 2023 1455 Views 0 comment Print

CESTAT Ahmedabad rules on the Rajesh Mangal vs C.C.E. & S.T. case, affirming the validity of an excise duty demand but reducing the penalty under Rule 26. Read about the implications and insights from this ruling.

CESTAT Orders Re-adjudication in ONGC Case Regarding Cenvat Credit Admissibility

June 27, 2023 1092 Views 0 comment Print

CESTAT Ahmedabad directs re-adjudication for verification of the use of steel items in the ONGC case. The Tribunal emphasises on the need for physical verification to determine Cenvat credit admissibility.

CESTAT Chennai Upholds decision on Central Excise Value of Copper Anode

June 27, 2023 801 Views 0 comment Print

A detailed analysis of CESTAT Chennai’s decision in the Sesa Sterlite Ltd Vs Commissioner of GST case, focusing on the finalized ad valorem value of copper anode under Central Excise Rules.

Cash refund for assessee under Central Excise Exemption Notification

June 27, 2023 504 Views 0 comment Print

Exploring the landmark CESTAT ruling in Manmade Spinners India Ltd Vs Commissioner of CGST case which clarifies that cash refund is permissible for an assessee operating under Central Excise Exemption Notification.

CESTAT allows remission of duty on goods destroyed in a fire incident

June 27, 2023 975 Views 0 comment Print

CESTAT Ahmedabad grants relief to Sun Pharmaceuticals, allowing the remission of duty application on goods destroyed in a fire incident.

Penalty or Redemption Fine when Bill of Entry Finally Assessed at Declared Value?

June 26, 2023 2016 Views 0 comment Print

Bill of Entry has been finalized as per declared value and when Bill of Entry has been finally assessed at declared value then redemption fine and penalties cannot be imposed.

Service Tax exempt on Clearing & Forwarding Agency Services Rendered Outside India

June 26, 2023 810 Views 0 comment Print

Sundaram Industries Ltd wins appeal against imposition of service tax on clearing and forwarding agency services provided outside India as per a ruling by CESTAT Chennai.

CESTAT allows Refund on Unutilized Cenvat Credit as per Prescribed Calculation

June 26, 2023 882 Views 0 comment Print

CESTAT Mumbai has allowed a refund based on unutilized Cenvat credit calculated under the Cenvat Credit Rules, 2004, marking a significant decision for businesses with accumulated Cenvat credits due to exports.

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