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 ...
CESTAT Ahmedabad held the eligible cenvat credit of service tax paid during setting up of the factory is duly available as without use of such service the appellant could not have possibly manufactured the excisable goods.
CESTAT Mumbai held that demand under the provisions of Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 unsustainable as number of installed machines before and after replacement of machines remained same.
CESTAT, Chennai, ruled that customs brokers cannot be held liable for the undervaluation of goods. The court held that the valuation of goods is determined by the contract between the exporter and importer, and customs brokers do not have any influence in this matter.
Divya Yog Man Dir Trust Vs Commissioner of Central Excise (CESTAT Delhi) The demand under this head was made only against the appellant Divya Yog Mandir Trust on the amount received by it from M/s. Rajashri Media Pvt. Ltd. for grant of exclusive rights to all audio, visual, audio-visual and text materials of Divya Yog […]
CESTAT Ahmedabad held that reverse charge not applicable on bank charges in respect of the foreign currency transaction between their local foreign banks engaged in facilitating the transfer of foreign exchange.
Cinepolis India Pvt Ltd Vs Commissioner of CGST (CESTAT Mumbai) These appeals of M/s Cinepolis India Pvt Ltd, against order-in-original no. MUM/CGST/MW/COMMR/AK/42-43/2020-21 dated 26th February 2021 of Commissioner of CGST, Mumbai West, arise from the unique deployment of constituents, that make up channel entities involved in exhibition of cinematographic films, in an arrangement by which […]
Messrs Dic Fine Chemicals Pvt Ltd Vs C.C.E (CESTAT Ahmedabad) As regard the issue that whether the refund claim can be rejected on the ground that the input services on which the refund claim was made by SEZ is not approved by the approval committee. As per the facts of the present case the refund […]
KPG Enterprise Vs C.C.E. Jamnagar (prev.) (CESTAT Ahmedabad) The issue mainly involved is whether MEA S.O. 2158(E) dated 20.06.2016 prohibited the subject vessel imported for breaking purpose. The case of the department is that S.O. dated 20.06.2016 is issued in order to implement the UNSC resolutions and prohibited the subject vessel for entry into India […]
Reliance Mediaworks Ltd Vs Commissioner of GST (CESTAT Mumbai) The arrangement most commonly entered into between a theater owner and a distributor is that the theater owner screens the movie for fixed number of days under a contract. The proceeds earned through sale of tickets go to the distributor but the theatre owner receives a […]
CESTAT restore the matter to the file of the Adjudicating Authority who shall pass a speaking order as per law after granting reasonable opportunities to the appellant and since the matter pertains to an earlier period which has travelled twice before this forum, the Adjudicating Authority shall pass a de novo order within a time-frame of 90 days from the date of receipt of this order by the respective Commissionerate.
