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 ...
Once duty is paid on finished goods even though said finished goods attract nil rate of duty or exempted under any notification, cenvat credit on input cannot be denied
Jansons Textile Processors Vs Commissioner of Central Excise & ST Salem (CESTAT Chennai) The facts of the matter are that appellants are manufacturers of cotton textile fabrics and made ups. They were clearing some of the final products on payment of duty as per Notification No.29/2004-CE and claimed exemption under notification No.30/2004-CE on other products. […]
Bombardier Transportation India Pvt Ltd Vs C.C.E. & S.T Vadodara II (CESTAT Ahmedabad) We find that there is no dispute that the appellant had initially filed the refund application on 13.06.2011. It is this refund claim which was rejected by the sanctioning authority and the matter had travelled up to this Tribunal. This tribunal vide […]
Gujarat Jhm Hotels Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad) In the present case the cenvat credit was denied in respect of service received by the appellant from M/s. Indian Hotels Co.Ltd. on the pretext that the same is classifiable under Business Auxiliary Service which is not specified under Rule 6(5) of Cenvat Credit Rules, […]
Sushee Infra Pvt Ltd Vs Commissioner of Central Tax (CESTAT Hyderabad) We observe that the arrangement herein is that the appellant being a service provider for services as that of site formation, mining etc. were being awarded the tenders floated by various Government departments for receiving the aforesaid activities. Apparently and admittedly in such scenario […]
Laviosa Trimex Industries Pvt Ltd Vs C.C.E. & S.T (CESTAT Ahmedabad) Appellant is a CHA and they have issued the invoices showing the description as Custom House Agency Service Charges. Therefore, there is no dispute that the services on which the refund claim was made is indeed CHA Service. Moreover, even if any other service […]
CESTAT held that, SCN under Section 73(3) of CGST Ac was issued after Service Tax amount was paid by assessee, thus, demand for tax is not sustainable
CESTAT Bangalore held that notification no. 29/2018-CUS dated 01.03.2018 was published in the official gazette only on 06.03.2018 after it was digitally signed. Hence, the said notification is effect only from 06.03.2018 and not from 01.03.2018.
CESTAT Delhi upholds the absolute confiscation of disputed gold as it was reasonably believed to be smuggled and appellant failed to discharge his burden to prove that the golds was not smuggled gold.
Komatsu India Private Limited Vs Commissioner of Customs (CESTAT Chennai) It is not the case of the Revenue that what the appellant claimed was the refund of the duty paid and there is also no dispute that the appellant claimed only the security deposit made. The Hon’ble jurisdictional High Court in the case of M/s. […]
