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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 576 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 1197 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 1038 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 1014 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 600 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 3117 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 2175 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 1172 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 447 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 3022 Views 0 comment Print


Latest Judiciary


No Custom duty liability on Goods Destroyed due to fire in SEZ: CESTAT Ahmedabad

Custom Duty : Learn about P I Industries Ltd's appeal against customs duty demand for goods lost in a fire at their SEZ unit. Detailed analysis ...

June 26, 2024 147 Views 0 comment Print

CESTAT Hyderabad sets aside gold confiscation order as Assessee discharges Burden of Proof

Custom Duty : CESTAT Hyderabad sets aside gold confiscation order against Rayapudi Rajasekhar. Read the full analysis of the case and the detail...

June 26, 2024 123 Views 0 comment Print

Olectra Greentech Wins DFIA Scheme Benefits for Lithium Ion Batteries: CESTAT Kolkata

Custom Duty : Read the full text of the CESTAT Kolkata order on whether Olectra Greentech qualifies for DFIA scheme benefits for importing Lithi...

June 26, 2024 150 Views 0 comment Print

FOB value should be transaction price actually paid or payable: CESTAT Hyderabad

Custom Duty : CESTAT Hyderabad rules in favor of Terapanth Foods Ltd., affirming FOB value under Customs Act, setting aside penalties for allege...

June 25, 2024 180 Views 0 comment Print

Service Tax payable on Dial 100 Project for police/fire services

Service Tax : Explore the CESTAT Hyderabad's decision on EMRI Green Health Services' tax exemption for emergency response services, including po...

June 25, 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 1560 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 2775 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 2937 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 1476 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 5724 Views 0 comment Print


Shampoo Sachet Assessable under Section 4 of Central Excise Act if MRP Declaration not Mandatory

June 6, 2024 147 Views 0 comment Print

Understand the case of Hindustan Unilever Ltd. vs Commissioner regarding shampoo sachet assessable value under Central Excise Act.

Custom Duty Exemption: Imported Prototypes as Aircraft Parts – CESTAT Ruling

June 6, 2024 174 Views 0 comment Print

Dive into the customs duty exemption dispute between Halbit Avionics Pvt Ltd and the Commissioner of Customs (CESTAT Bangalore). Detailed analysis of imports for aircraft upgradation and eligibility for duty exemption.

Sweet Pearl P200 containing 99% Maltitol Crystals falls under CTH 2905

June 6, 2024 186 Views 0 comment Print

Read the full text of the CESTAT Chennai order on the classification of Sweet Pearl P200 containing 99% Maltitol Crystals. Analysis, conclusion, and consequential benefits discussed.

Customs is legally bound by notifications issued by DGFT: CESTAT Bangalore

June 6, 2024 264 Views 0 comment Print

CESTAT Bangalore’s ruling emphasizes customs adherence to DGFT notifications. In Specta Decor Pvt Limited vs. Commissioner of Customs case, a redemption fine is reduced due to unforeseen circumstances.

Taxpayer Can’t Be Penalized for Filing Appeal: CESTAT quashes redemption file

June 6, 2024 255 Views 0 comment Print

In the case of Gencor Pacific Auto Engineering Pvt. Ltd. vs Commissioner of Customs, CESTAT Chennai allows re-credit of customs duty in advance authorisation scrips.

No confiscation & redemption fine when issues relates to interpretation

June 4, 2024 291 Views 0 comment Print

Hindustan Distributors Vs Commissioner of Customs case analysis. CESTAT Chandigarh quashes redemption fine and penalty on prime pre-painted steel coils.

Royalty not includible in Assessable Value: Not for Imported Goods or Sale Condition

June 4, 2024 324 Views 0 comment Print

Royalty and other charges are not includible in assessable value if Payment of royalty and other charges not for imported goods and not a condition of sale of goods

Extension of Last Date Due to Holiday to Immediate Next Working Day: CESTAT Upheld Reduced Penalty Benefit

June 4, 2024 210 Views 0 comment Print

CESTAT Delhi rules in favor of Honda Cars India, affirming reduced 15% penalty under Customs Act Section 28(5) if paid within 30 days of SCN receipt.

Typographical Error in Bills of Entry: Custom duty leviable on actual goods imported

June 4, 2024 183 Views 0 comment Print

Duties of Customs are to be charged on the goods imported into India (section 12) and not on the goods said to have been imported into India.

Erroneous Classification Not Misdeclaration: CESTAT Deletes Section 114AA Penalty

June 4, 2024 228 Views 0 comment Print

Analysis of Raj Metals & Alloys Vs. Commissioner of Customs case by CESTAT Delhi. Detailed examination of erroneous classification and penalties under Customs Act.

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