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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


Bar of unjust enrichment doesn’t apply as imported goods used for manufacture of final product

January 2, 2024 507 Views 0 comment Print

CESTAT Kolkata held that question of unjust enrichment in terms of section 27(2) of the Customs Act doesn’t not arise as imported goods are used as raw material for manufacture of final product i.e. imported goods are not sold to someone else.

CESTAT quashes Duty Demand: No Proof of Price Influence in Party Relationship

January 2, 2024 246 Views 0 comment Print

CESTAT Hyderabad quashes differential duty demand against KRIBHCO, citing lack of evidence for price influence in OMIFCO relationship. Full text of the order.

Appeal for Refund lies to CESTAT against order passed u/s 142 of CGST Act

January 1, 2024 1167 Views 0 comment Print

Even if the service tax had been deposited by the appellant after 01.01.2017, nonetheless the refund of any amount of the CENVAT credit could be claimed only under sub­section (3) of section 142 of the CGST Act and against this order an appeal will lie to the Tribunal.

Action cannot be initiated against custom broker based on vague hypothesis & presumptions

December 31, 2023 426 Views 0 comment Print

Read the detailed analysis of JKG Infralogistics Pvt. Ltd. vs. Commissioner of Customs case. CESTAT Kolkata sets aside penalties, citing lack of evidence for Customs Broker violations.

Customs Duty: Section 114A Prescribes Penalty Equivalent to Duty or Interest, as Applicable

December 31, 2023 1110 Views 0 comment Print

CESTAT Bangalore ruling in IBM’s favor: Penalty under Customs Act (Section 114A) equals duty, not duty and interest. Detailed analysis of the case.

Exclude Transportation Cost from Remnant ATF in Assessable Value: CESTAT

December 31, 2023 633 Views 0 comment Print

CESTAT Kolkata rules in favor of Jet Airways in the case of remnant ATF valuation. Detailed analysis of the order and its implications for the aviation industry.

ABB Limited’s Static Convertors Classifiable Under 8504: CESTAT Bangalore

December 31, 2023 345 Views 0 comment Print

Explore CESTAT Bangalore’s ruling on ABB Limited vs Commissioner of Customs. Automatic Voltage Regulators deemed under Electrical Transformers, attracting 20% duty. Full order analysis.

CESTAT Upholds Nil BCD on ‘Bakery Shortening’ Classification

December 31, 2023 342 Views 0 comment Print

Explore CESTAT Chennai’s order on Ajanta Soya vs Commissioner of Customs. Upholding nil Basic Customs Duty (BCD) on Bakery Shortening under CTH 1517. Full analysis here.

CESTAT Clears Customs Broker of License Revocation in Absence of Mala Fide & Wilful Misrepresentation

December 30, 2023 357 Views 0 comment Print

CESTAT Bangalore rules in favor of Access World Wide Cargo, setting aside penalty imposed for alleged violation of Customs Broker Licensing Regulations. Detailed analysis and legal insights.

CESTAT Revokes Courier License for Intentional Fraud

December 30, 2023 309 Views 0 comment Print

CESTAT Delhi orders revocation of courier registration for Customs Act violations by Air Logix Solutions. Detailed analysis of the case and regulatory breaches.

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