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...
Service Tax : Dive into the legal battle over corporate guarantees' taxability as Business Auxiliary Service. Explore the CESTAT's decision, the...
Custom Duty : CESTAT Bangalore's ruling in case of Rafeek K.T. v. Commissioner of Customs, emphasizing need for substantial evidence to impose p...
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...
Service Tax : CESTAT Delhi held that granting “call option” is not an activity of rendering service. Thus, appellant has wrongly been held t...
Custom Duty : CESTAT Delhi held that imposition of penalty and revocation of customs broker license justified as customs broker abetted the ille...
Custom Duty : CESTAT Chennai rejection of refund claim merely for non-mentioning of period particulars in CA’s certificate unjustifiable as re...
Service Tax : Oceanic Consultants Pvt Ltd Vs Commissioner or Central Excise And Service Tax (CESTAT Chandigarh) CESTAT Chandigarh held that Indi...
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...
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 ...
All the concerned parties may be directed that while filing appeal/ applications before this Tribunal they have to give an undertaking in the following format along with the appeals/applications to be filed before CESTAT.
It was not even alleged that they collected a amount as ‘duty’ but not paid it to the exchequer. None of situation specified in section 11D is applicable in the present case. In fact, in such a situation, there should not have any grievance to the parties since the appellants had paid the amount whatever they collected and paid it completely.
This as a fit care where the Bench may recommend to Tamilnadu Bar Council to take appropriate action against him. But, by keeping a lenient view in mind, we adjourn the case at the cost of Rs. 1,000/-(Rupees on thousand only) which will deposited by the counsel toward Prime Minister’s Relief Fund within three days from today. On the next date of hearing, proof of deposit shall be submitted.
The fact of the case is that the respondent had cleared their finished goods to their customer by valuing the goods on the basis of purchase order placed by them by their customers. However, consequent upon price escalation, their customers amended the purchase order and revised the price of the goods on the higher side with retrospective effect.
In this e-book, various forms specified for filing appeals by the party or the Department or filing memorandum of Cross objections before Tribunal under the relevant sections of Customs Act, 1962, Central Excise Act, 1944 and the Finance Act, 1994 have been given.
Appellant is the centrally registered taxpayer and the error committed could not be detected immediately and it took almost a month to recognise the excess payment made in the month of May, 2011 and hence it was adjusted against the tax liabilities for the month of July, 2011
Whether the option to reverse CENVAT credit, under Rule 6(3) (ii) of the CENVAT credit rules, 2004 (CCR) be denied merely on the ground that no intimation was given to the department?
Ms Society of Indian Automobile Vs CST (CESTAT Delhi) So far as demand of service tax on sale of statistical data (statistical service subscription) is concerned we find that the appellant provide various kind of data pertaining to automobile industry after collecting the same from various sources. This data is available to members as well […]
I find that an identical issue in respect of the capital goods received for the manufacturing of final products which were exempted, was being heard and the eligibility for availing the credit was decided by the Larger Bench of the Tribunal in the case of Spenta International Ltd. v. CCE 2007 (216) ELT 133 (Tri. – Mum.). The ratio of the said judgment is clearly recorded in paragraph 10, which is reproduced as under :-
It is held that although contract, undoubtedly, designates the consideration in Indian rupees so that the service provider is not put to loss on account of currency fluctuations and merely because Service provider designates the consideration in Indian rupees, his Service Tax Exemption on Exports cannot be denied,
