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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


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

January 9, 2024 402 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 333 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 309 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 432 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 366 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 894 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 666 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 1755 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.

Demat/ depository charges collected by sub-brokers on behalf of stock exchange not leviable to service tax

January 5, 2024 363 Views 0 comment Print

CESTAT Ahmedabad held that demat/depository charges, transaction/ administrative charges and VSAP/TWS charges collected by sub brokers on behalf of the stock exchange are not liable to Service Tax.

CESTAT Upholds Reassessment Order in Customs Duty Refund Case

January 5, 2024 603 Views 0 comment Print

Explore the case of Commissioner of Customs vs. Rajhans Enterprises: CESTAT’s decision on reassessment for refund of excess customs duty and the legal implications.

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