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Cestat judgments

Latest Articles


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 1188 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 1314 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 1170 Views 0 comment Print

Taxability of Corporate Guarantee: CESTAT’s Verdict Challenged in SC

Service Tax : Dive into the legal battle over corporate guarantees' taxability as Business Auxiliary Service. Explore the CESTAT's decision, the...

November 22, 2023 1038 Views 0 comment Print

No Penalty Without Sufficient Evidence in Abetment Case: CESTAT Bangalore

Custom Duty : CESTAT Bangalore's ruling in case of Rafeek K.T. v. Commissioner of Customs, emphasizing need for substantial evidence to impose p...

November 21, 2023 651 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 3201 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 2232 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 1217 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 468 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 3037 Views 0 comment Print


Latest Judiciary


Activity of granting call option doesn’t qualify as rendering of service: CESTAT Delhi

Service Tax : CESTAT Delhi held that granting “call option” is not an activity of rendering service. Thus, appellant has wrongly been held t...

August 16, 2024 54 Views 0 comment Print

Penalty imposed on customs broker for non-compliance with provisions of CBLR, 2018: CESTAT Delhi

Custom Duty : CESTAT Delhi held that imposition of penalty and revocation of customs broker license justified as customs broker abetted the ille...

August 16, 2024 90 Views 0 comment Print

Rejection of refund claim for non-mentioning of period particulars in CA’s certificate is harsh: CESTAT Chennai

Custom Duty : CESTAT Chennai rejection of refund claim merely for non-mentioning of period particulars in CA’s certificate unjustifiable as re...

August 16, 2024 123 Views 0 comment Print

Indian Companies Promotion of Australian Services is Export of Service: CESTAT Chandigarh

Service Tax : Oceanic Consultants Pvt Ltd Vs Commissioner or Central Excise And Service Tax (CESTAT Chandigarh) CESTAT Chandigarh held that Indi...

August 13, 2024 165 Views 0 comment Print

No service tax on commission charged by Indian Bank for granting credit facility to foreign service recipient: CESTAT Chennai

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...

August 13, 2024 75 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 1659 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 2853 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 3012 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 1530 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 5772 Views 0 comment Print


Mere Two Set of Invoices Insufficient to Prove Clandestine Removal Without Evidence

February 15, 2024 546 Views 0 comment Print

CESTAT Kolkata overturns charges against Sharda Rerollers for alleged clandestine removal, emphasizing the need for corroborative evidence in such cases.

Software Development Services Exempt from Service Tax: 01.10.2002 to 12.03.2004

February 15, 2024 426 Views 0 comment Print

CESTAT Chandigarh ruled that advisory support service relating to software falls under the purview of service by software engineers, exempt from service tax. Details here.

CESTAT grants 12% Interest on Refund of Service Tax

February 14, 2024 627 Views 0 comment Print

CESTAT Delhi directs refund with 12% interest in Indore Treasure Market City Pvt Ltd case, stating department not authorized to retain service tax paid unjustly.

Royalty not includible in assessable value as relationship has not influenced price

February 13, 2024 816 Views 0 comment Print

CESTAT Chennai held that inclusion of royalty and technical know-how in the assessable value of the imported products unjustified as relationship has not influenced the pricing pattern.

Goods Made of 100% Glass Fibres for Gas Filtering Classifiable Under CTH 8421

February 13, 2024 264 Views 0 comment Print

CESTAT Bangalore rules that Huy Glass made of 100% glass fibres is correctly classifiable under Customs Tariff Heading 8421 as air purifiers, not textiles.

No Customs Duty on Unreceived Goods: CESTAT Ruling

February 12, 2024 297 Views 0 comment Print

K.H. Leather Industries Private Limited v. Commissioner of GST and Central Excise: Analysis of CESTAT Chennai’s decision on duty exemption for goods not received.

Customs Broker Not Liable for Post-Clearance Illegal Actions by Importer

February 10, 2024 675 Views 0 comment Print

CESTAT Delhi held that illegal actions of the importer firms subsequent to the clearance of the cargo from the Customs Station do not attract the violation on the part of the Customs Broker. Accordingly, order upholding revocation of customs broker license set aside.

CESTAT Chennai Rules in Favor of DLF Southern Homes in Classification Dispute over TMT Bars

February 9, 2024 489 Views 0 comment Print

CESTAT Chennai nullifies customs duty demand on 32mm TMT bars in DLF Southern Homes vs. Commissioner of Customs case, citing lack of expertise in adjudicating authority.

CESTAT Rules No Dishonest Intent: No Basis for Extended Time Limit or Penalty

February 9, 2024 447 Views 0 comment Print

CESTAT Chennai quashes customs duty demand against Blue Mount Textiles, citing issuance of show cause notice beyond the normal time limit.

CESTAT allows Customs Duty Exemption on patch cords of above 80 volt

February 9, 2024 330 Views 0 comment Print

Discover how CESTAT Chennai ruled in favor of Commscope Solution (India) Pvt. Ltd., granting customs duty exemption based on the minimum operating voltage of patch cords.

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