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 ...
Rasrasna Foods Pvt Ltd Vs C.C.-Mundra (CESTAT Ahmedabad) ThThe brief facts of the case are that the appellant had imported a consignment of Sajji Khar at Mundra Port under warehousing Bill of entry No.6272028 dated 28.12.2019. On 16.01.2020. The FSSAI authority certified that the appellant holds FSSAI license and the sample conforms to the standards […]
Swiss Glascoate Equipments Vs C.C.E. & S.T. (CESTAT Ahmedabad) The issue involved is whether the appellant is entitled for Cenvat Credit in respect of repair and maintenance of wind mill which is located outside the factory premises. Both the lower authorities have denied the Cenvat Credit on the ground that the wind mill is located […]
Pramukh Realty Vs C.C.E. & S.T.-Daman (CESTAT Ahmedabad) The brief facts of the case are that the appellant have pad service tax on Construction of residential Complex for which they have entered into the agreement for sale of flats, accordingly they have paid service tax on sale of flats. Subsequently the sale of flats has […]
Radius Corporate Solutions (India) Pvt Ltd Vs Commissioner of Service Tax VII (CESTAT Mumbai) Though none appeared on behalf of the appellant to advance arguments in support of their challenge to order-in-appeal no. MKK/207/RGD-APP/2018-19 dated 30th August 2018 of Commissioner of Central Tax (Appeals), Raigad, the appeal is taken up, with the assistance of Learned […]
Solara Active Pharma Sciences Ltd. Vs Commissioner of CGST (CESTAT Mumbai) Undisputedly in the present case appellant had filed a refund claim with the jurisdictional Assistant Commissioner claiming refund of Rs 8,59,420/- on 09.02.2017. The refund claim was adjudged in favour of appellants by the said authority vide order dated 05.05.2017 to the extent of […]
Airport Authority of India/ AAICLAS Vs Commissioner of Customs (AIR) (CESTAT Chennai) Brief facts are that the appellant is constituted under the Airports Authority of India Act, 1994 and was granted custodianship inter-alia of the export cargo. They have to comply with the provisions of Customs Act, 1962, Rules, Regulations and instructions issued from time […]
Learn about CESTAT Chennai’s decision on Appu Hotels Ltd.’s eligibility for exemption under Notification No.8/2003-CE for using the brand name “Le Royal Meridien
Rolex Watch Company Private Ltd Vs Commissioner of CGST & Service Tax (CESTAT Mumbai) On perusal of the contract, it is seen that there are two obligations that devolve on the appellant, viz, promotion and marketing of Rolex watches in India and undertaking repairs/replacement during the warranty period for which neither the customer nor the […]
The Vardhman Developers Vs Commissioner, Central Goods and Service Tax (CESTAT Delhi) We take notice that service tax law was revamped w.e.f. 01.07.2012 by bringing in various changes. We also take notice of the TRU/CBEC letter dt. 20.02.2010 regarding the scope of valuation of taxable amount in respect of residential complex service, which was introduced […]
Bengal Beverages Private Limited Vs Commissioner of CGST & CX (CESTAT Kolkata) Briefly stated, the facts of the case are that the Appellant is engaged in the manufacture and clearance of Aerated water and Fruit based drinks (in short ‘final products’) classifiable under Chapter- 22 of the Central Excise Tariff Act, 1985 on payment of […]
