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’s decision, clarifying role of Revenue in filing revise applications under Section 35EE of Excise Act, in the case of Mail Order Solutions (I) Ltd.
CESTAT Chennai held that service tax could not be levied on ‘delayed payment charges’ collected by the appellant from their customers from 01.07.2012 also.
Explore CESTAT Mumbai judgement in Astoria Agro & Allied Inds Pvt Ltd Vs Commissioner of CGST, underlining importance of evidence consideration in rejecting Cenvat Credit claims
CESTAT held that the utilization of credit by any unit within the same entity would not cause any loss to the Exchequer. This is because the credit disallowed to one unit is proportionally made available to the second unit. From a company’s perspective, the net credit availed and utilized remains unchanged.
Delve into judgment of CESTAT Kolkata in the case of Pecon Computech Pvt Ltd Vs Commissioner of CGST & Excise, underlining non-applicability of unjust enrichment in context of Service Tax refunds
CESTAT Mumbai held that services provided by appellant (Commission agent) to their foreign principals is ‘export of service’ as contemplated under rule 3 of the 2005 Export Rules.
CESTAT Mumbai in Metro Fashions vs Commissioner of Customs, held that mere sending of Order-in-Original by registered post was not deemed to be valid communication, impacting the limitation period for an appeal.
CESTAT Ahmedabad recently ruled in the case of Fiberweb India Ltd Vs C.C.E. & S.T. Daman, shedding light on the limitations of selective departmental audits and customs duty demands.
CESTAT Ahmedabad ruled in the case of Sujag Fine Chemicals Pvt Ltd Vs C.E. & S.T. Vadodara, opposing the application of an extended period of limitation for a customs duty demand on declared evaporation loss
CESTAT, Kolkata made a significant ruling regarding the amendment in Rule 14 of CENVAT Credit Rules, 2004. Previous version of the rule stated ‘taken or utilized,’ but it was modified to ‘taken and utilized.’ This alteration in wording clearly indicates the legislative intent to exclude the imposition of interest when the credit has been taken but not utilized.
