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...
Custom Duty : CESTAT examined whether Bluetooth headsets should be treated as communication devices or ordinary headphones. It held that devices...
Service Tax : The Tribunal examined a service tax demand raised on the basis of DGARM data and financial statements. It held that reliance solel...
Custom Duty : CESTAT Delhi held that food testing kits were wrongly described as being for “diagnostic use only” to claim a customs exemptio...
Service Tax : CESTAT Chennai held that villas constructed on separate plots under individual agreements and approvals do not constitute a reside...
Service Tax : The Tribunal held that interest under Section 75 of the Finance Act is mandatory when service tax is paid after the due date. Admi...
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 ...
The Tribunal examined whether waste and scrap from cable manufacturing are excisable. It held that such waste is not “manufactured goods” under law. The key takeaway is that non-manufactured by-products are not liable to duty.
The Tribunal held that distribution of Cenvat credit among units was optional prior to the 2016 amendment. Availing full credit in one unit was found legally valid, leading to the setting aside of the demand.
The department alleged irregular credit distribution under Rule 7. The Tribunal found full disclosure in statutory returns and no mala fide intent. The ruling emphasizes transparency as a defense against extended limitation.
The department argued that credit must be split across units. The Tribunal ruled that Rule 7 allowed discretionary distribution. The decision clarifies the scope of ISD credit rules before amendment.
The issue involved excess credit utilisation beyond the 20% cap in certain months. The Tribunal held that the rule does not mandate monthly computation and must be assessed annually. The key takeaway is that compliance with overall yearly limits is sufficient under Rule 6.
The issue was whether valuation should be based on cost under Rule 8 or transaction value. The Tribunal held that Rule 8 does not apply when goods are also sold to independent buyers. The key takeaway is that mixed clearances require valuation under Rule 4, not cost-based valuation.
The issue involved suspension of a Customs Broker licence for alleged lapses in handling an import consignment. The Tribunal held that failure to verify importer credentials and ensure proper examination justified suspension. The key takeaway is that strict due diligence obligations apply to Customs Brokers.
The Tribunal examined statutory requirements of service, including consideration and parties involved. It held that absence of these elements makes the levy unsustainable. The decision clarifies the scope of taxable service.
The issue involved denial of credit due to absence of ISD registration. The Tribunal held that this was a procedural lapse and cannot justify denial of substantive credit.
The issue involved taxing services allegedly received from a foreign branch office. The Tribunal held that an entity cannot provide services to itself, making the demand unsustainable.
