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Cestat judgments

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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 609 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 1248 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 1104 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 1023 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 615 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 3144 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 2199 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 1184 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 456 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 3031 Views 0 comment Print


Latest Judiciary


No Penalty Under Section 112(b)(ii) Without Evidence of Smuggled Gold

Custom Duty : Read the detailed analysis of CESTAT Kolkata's decision to quash penalties under Customs Act Section 112(b)(ii) due to lack of evi...

July 17, 2024 66 Views 0 comment Print

Customs Act: Gold Confiscatable if Foreign-Origin or Smuggling proved

Custom Duty : Read the detailed analysis of Ravindra Soni vs Commissioner of Customs (Preventive) case by CESTAT Kolkata. Understand why gold co...

July 16, 2024 81 Views 0 comment Print

Aerosol valves containing medicament classifiable under 8481 8090: CESTAT Mumbai

Custom Duty : Explore the CESTAT Mumbai decision on the classification of imported aerosol valve components under Customs Tariff Items (CTI) 848...

July 16, 2024 48 Views 0 comment Print

Section 17(5): Customs Reassessment order invalid if not speaking & reasonable

Custom Duty : Read the full text of the CESTAT Mumbai order in MIRC Electronics Limited Vs Commissioner of Customs. Detailed analysis of customs...

July 16, 2024 108 Views 0 comment Print

No Service Tax on Quality Assurance Charges for testing rifles: CESTAT Chennai

Service Tax : Amounts collected towards quality assurance charges for testing the rifles are fees prescribed for conducting the quality checks a...

July 14, 2024 228 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 1611 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 2799 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 2967 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 1503 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 5742 Views 0 comment Print


Software supplied loaded on a medium is Sale & not a service: CESTAT Ahmedabad

December 22, 2023 630 Views 0 comment Print

CESTAT Ahmedabad rules software loaded on medium is a sale, not a service, dismissing Service Tax demand. Details of Edukite Software Pvt Ltd vs. C.C.E. & S.T.-Vadodara-I included.

CESTAT Dismisses Appeal Alleging Non-Adherence to CBEC Circular in Shipping Bill Conversion

December 22, 2023 105 Views 0 comment Print

CESTAT Chennai dismisses appeal by Principal Commissioner of Customs against Contemporary Leather Pvt. Ltd. Allegations of not following CBEC norms in shipping bill conversion examined in detail.

Appeal abates once IRP is appointed and/or Resolution plan approved

December 20, 2023 534 Views 0 comment Print

Explore the Tiffins Barytes vs. Commissioner of CE & ST case at CESTAT Bangalore. Learn about the abatement of appeal and its implications under Rule 22.

Refund to be granted as order amending Bill of Entry had attained finality

December 18, 2023 555 Views 0 comment Print

CESTAT Delhi held that that refund has to be granted to the respondent as the order for amendment in the Bills of Entry had attained finality.

Service Tax Exemption Upheld for Machining of Rails in Delhi Metro Project

December 18, 2023 483 Views 0 comment Print

Explore exemption under Entry No. 14 for machining of rails in case of Voestalpine VAE VKN India Pvt. Ltd. vs. Commissioner of Central Excise. Detailed analysis and legal insights.

Cenvat credit refund cannot be denied under Rule 5 in absence of any proceedings under Rule 14 of CCR, 2004

December 16, 2023 579 Views 0 comment Print

CESTAT Mumbai ruling: Cenvat credit refund cannot be denied without Rule 14 proceedings. Upholds eligibility for input services in export. Case reference: M/s. KKR India Advisors Pvt. Ltd.

Web cameras are rightly classifiable under Chapter Heading 8473

December 14, 2023 573 Views 0 comment Print

CESTAT Bangalore held that web cameras are rightly classifiable under Chapter Heading 8473 and not under 8525 as web cameras are not digital camera nor it can be considered as a television camera.

Customs Cannot Enhance Imported Goods Value Based on Unverified Private Website Data

December 14, 2023 432 Views 0 comment Print

Explore the Ajay Traders vs. C.C.-Mundra case: CESTAT Ahmedabad rejects customs’ reliance on Zuaba portal data, deeming it unauthenticated. Details of the order and key legal arguments.

CESTAT quashes Order Denying Concessional Duty Rate under Preferential Trade Agreement

December 13, 2023 543 Views 0 comment Print

Explore the CESTAT Chennai order in TCP Limited vs Commissioner of Customs regarding the concessional rate of duty on imported coal. Detailed analysis and implications.

Once NCLT approves resolution plan, the appeal before CESTAT abates

December 13, 2023 513 Views 0 comment Print

Explore the implications of the National Company Law Tribunal’s resolution plan approval on the CESTAT Bangalore’s jurisdiction in the case of Patanjali Foods Ltd. vs. Commissioner of Customs.

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