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Cestat judgments

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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 609 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 1248 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 1104 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 1023 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 615 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 3144 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 2199 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 1184 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 456 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 3031 Views 0 comment Print


Latest Judiciary


No Penalty Under Section 112(b)(ii) Without Evidence of Smuggled Gold

Custom Duty : Read the detailed analysis of CESTAT Kolkata's decision to quash penalties under Customs Act Section 112(b)(ii) due to lack of evi...

July 17, 2024 66 Views 0 comment Print

Customs Act: Gold Confiscatable if Foreign-Origin or Smuggling proved

Custom Duty : Read the detailed analysis of Ravindra Soni vs Commissioner of Customs (Preventive) case by CESTAT Kolkata. Understand why gold co...

July 16, 2024 84 Views 0 comment Print

Aerosol valves containing medicament classifiable under 8481 8090: CESTAT Mumbai

Custom Duty : Explore the CESTAT Mumbai decision on the classification of imported aerosol valve components under Customs Tariff Items (CTI) 848...

July 16, 2024 48 Views 0 comment Print

Section 17(5): Customs Reassessment order invalid if not speaking & reasonable

Custom Duty : Read the full text of the CESTAT Mumbai order in MIRC Electronics Limited Vs Commissioner of Customs. Detailed analysis of customs...

July 16, 2024 108 Views 0 comment Print

No Service Tax on Quality Assurance Charges for testing rifles: CESTAT Chennai

Service Tax : Amounts collected towards quality assurance charges for testing the rifles are fees prescribed for conducting the quality checks a...

July 14, 2024 228 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 1611 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 2799 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 2967 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 1503 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 5742 Views 0 comment Print


Royalty is a regulatory fee & not a consideration & is not compensatory in nature

January 10, 2024 1620 Views 0 comment Print

CESTAT Chennai rules against service tax on ONGC’s royalty payments for petroleum licenses, affirming royalty as a regulatory fee, not service consideration, offering clarity on tax implications of such payments.

CESTAT Grants CVD Refund Despite Minor Procedural Issues

January 10, 2024 258 Views 0 comment Print

Learn how CESTAT Chennai ruled in favor of Petrotech Products India Pvt Ltd, emphasizing procedural fairness in Cenvat refund denial. Full analysis here.

Appellant’s Credibility Prevails Despite Vendor’s Pricing Discrepancy: CESTAT Chennai

January 9, 2024 387 Views 0 comment Print

Explore the CESTAT Chennai order on Usha International vs Commissioner of Customs. Analysis of mis-declaration, penalties, and the quashing of redemption fine.

No Redemption Fine & Penalty if Customs Notification Compiled: CESTAT Kolkata

January 9, 2024 303 Views 0 comment Print

Read the CESTAT Kolkata order where non-imposition of redemption fine and penalty is upheld, ensuring compliance with Customs Notification. Full analysis here.

Customs Notification Eligibility: CESTAT Mumbai Orders Remand in Oki India Pvt Ltd Case

January 9, 2024 285 Views 0 comment Print

Explore the CESTAT Mumbai order on Oki India Pvt Ltd vs Commissioner of Customs. Analysis of ostensible eligibility for customs benefit and remand for consideration of alternative notification.

Shipping Bill Assessment cannot be Challenged Without Final Order: CESTAT

January 9, 2024 420 Views 0 comment Print

Explore the CESTAT Kolkata order on refund claims rejected due to shipping bill assessment. Learn about Section 17 (5) of the Customs Act and its implications for challenging assessments.

Service Tax refund on transportation charges cannot be denied for non-production of lorry receipts

January 9, 2024 360 Views 0 comment Print

Explore the CESTAT Chennai order granting service tax refund for transportation charges without lorry receipts. Analysis of Notification No.17/2009-ST and the procedural infraction.

No Service Tax Applicable on Sale of Food in PVR Complex to Movie Viewers

January 7, 2024 843 Views 1 comment Print

Explore the CESTAT Delhi order on PVR Limited’s challenge against service tax on food and beverages. Analysis, definitions, and key legal insights provided.

Valuation of iron ore set aside due to inordinate delay in testing samples

January 6, 2024 606 Views 0 comment Print

CESTAT Kolkata in the matter of valuation of iron ore held that inordinate delay in testing the sample is virtually suicidal to the outcome of the test results. Hence, valuation set aside.

Clean Energy Cess on coal closing stock as of June 30, 2017, not leviable post-GST

January 6, 2024 1683 Views 0 comment Print

Explore the CESTAT Delhi ruling on the levy of Clean Energy Cess on coal closing stock as of June 30, 2017, its implications, and the decisive factors involved.

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