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 ...
In the case of Amneal Life Sciences Pvt Ltd Vs C.S.T. Service Tax, the CESTAT Ahmedabad granted a service tax refund for the renting of immovable property services. The appellant, a unit in the Special Economic Zone (SEZ), sought a refund on the service tax paid for renting their manufacturing premises. The department rejected the refund claim on the grounds that the rent invoices were in the name of a different premises. However, the CESTAT accepted the appellant’s explanation and held that the refund should be allowed since renting of immovable property is an approved taxable service. The CESTAT also allowed the refund on consulting engineer services and dismissed the objection regarding the filing of declaration forms. Learn more about the case and its implications.
In the case of Oriental Trimex Limited Vs Commissioner of Customs (Import), CESTAT Delhi allowed interest on auction sale proceeds from the date of receipt of the amount by the Customs Department until the date of disbursal. The CESTAT held that the Revenue cannot adjust the redemption fine against the sale proceeds since the goods were not available for redemption. The appellant was entitled to the sale proceeds, reduced only by the amount of penalty.
CESTAT Chennai held that the fees collected for the course approved by the Industries Department is not leviable to service tax under Commercial Training and Coaching Services. Accordingly, matter remanded back to for denovo consideration
CESTAT Chennai held that the CENVAT Credit lying in balance as on the date of de-bonding of 100% EOU and conversion to DTA unit is transferable to the DTA unit
CESTAT Delhi held that demand unsustainable as difference between value of goods shown in ER-1 returns and balance sheet duly explained with sufficient evidence.
CESTAT Chennai held that category of ‘Commercial Coaching or Training Services’ covers both theory classes and practical training classes. Demand under the said category for imparting computer coaching services confirmed.
CESTAT Chennai held that tax under Reverse Charge Mechanism (RCM) doesn’t apply to fees paid to foreign institutions for External Commercial borrowing as such financial institutions have permanent establishment in India.
CESTAT Chennai held that the appellant has undertaken beneficiation process to make sand into processed/upgraded Ilmenite. Hence, export duty at rate of 5% FOB payable on such Ilmenite which is upgraded (beneficiated Ilmenite) processed.
CESTAT Kolkata held that CENVAT credit on the ‘inputs’ used in the manufacture of their final products, namely, Rerolled products, MS Flat/Bar, MS Angle, MS Channel, MS Round etc which is cleared on payment of central excise duty, is duly available.
CESTAT held that if a service tax refund request coincides with a period in which a demand has been established, taxpayer will only be eligible for a refund if demand is overturned.
