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Cestat judgments

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Affiliation Fees – No Service Tax Can Be Demanded: CESTAT Delhi

Service Tax : CESTAT rules that affiliation fees collected by universities are statutory functions, not taxable services. Service tax demand and...

August 29, 2025 966 Views 0 comment Print

Analysis of Notifications and Circulars for Week ending 13th April 2025

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...

April 15, 2025 6150 Views 0 comment Print

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 2541 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 2871 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 2451 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 5475 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 3372 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 1577 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 834 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 3439 Views 0 comment Print


Latest Judiciary


CESTAT Allows CENVAT Credit as Rule 16 Not Requires Goods to Be Returned to Same Buyer

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 ...

June 10, 2026 57 Views 0 comment Print

Service Tax Not Payable under Support Service as Railways Merely Licensed Advertisement Space

Service Tax : The Tribunal observed that payment of licence fees for exclusive use of demarcated spaces amounted to renting of immovable propert...

June 9, 2026 66 Views 0 comment Print

Service Tax Payable on Assignment of Toll Collection Rights: CESTAT Hyderabad

Service Tax : CESTAT held NHAI's transfer of toll collection rights to contractors was a taxable service, not a sovereign function, and upheld s...

June 9, 2026 66 Views 0 comment Print

Demurrage Charges Not Taxable as They Are Contractual Transportation Adjustments & Not Consideration for Services

Service Tax : ESTAT held demurrage linked to transportation contracts is not consideration for services and cannot be taxed under Port Services ...

June 9, 2026 54 Views 0 comment Print

CESTAT Quashes Service Tax Demand as Reimbursable Expenses Were Not Taxable Before 2015 Amendment

Service Tax : CESTAT Chennai held that reimbursable expenses recovered on an actual basis could not be included in taxable value for periods pri...

June 9, 2026 63 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 4122 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 3699 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 4101 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 2079 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 7080 Views 0 comment Print


CESTAT explains Section 11BB provisions related to Interest on delayed refunds

June 29, 2022 6534 Views 0 comment Print

Explore the CESTAT Ahmedabad ruling in Bhilosa Industries Pvt. Ltd. vs. C.C.E. & S.T. case, clarifying interest on delayed refund under Section 11BB of the Central Excise Act, 1944.

CESTAT upheld penalty for issue of Invoices without Movement of Goods

June 29, 2022 780 Views 0 comment Print

Explore the CESTAT Ahmedabad ruling on Steel & Metals Co. penalty for CENVAT invoicing violations. Understand the case, analysis, and the implications of Rule 26.

No Penalty & Confiscation for mere Clerical Error in filling Bill of Entry

June 29, 2022 2091 Views 0 comment Print

Explore the CESTAT Delhi ruling in Ceramic Tableware case against the Commissioner of Customs. Analysis of clerical error, redemption fine, and penalty under Sections 112(a)(ii) and 114AA.

No penalty under Rule 26 of Central Excise Rules, 2002 if goods were supplied with invoice

June 29, 2022 1152 Views 0 comment Print

Explore the CESTAT Ahmedabad decision in Atul Parekh vs. C.C.E. & S.T. case. Penalties under Rule 26 for abetment in fraudulent Cenvat Credit nullified. Case details and analysis.

Service Tax Refund cannot be denied to SEZ unit for mere non-inclusion of service in approved list

June 28, 2022 984 Views 0 comment Print

Explore the case of Tega Industries vs. C.C.E. & S.T. (CESTAT Ahmedabad) as CESTAT overturns refund denial. Analysis of Business Support Service, procedural lapses, and distinct identities.

Cenvat credit cannot be denied merely for availment on photo copies of invoices

June 28, 2022 2298 Views 0 comment Print

CESTAT Ahmedabad ruled in favor of DKNV Engineering Pvt Ltd, stating that credit denial based on photocopies of invoices is a procedural lapse, not a valid reason.

Classification of imported ‘yaravita zintrac (zinc oxide suspension concentrate)’

June 28, 2022 1107 Views 0 comment Print

Yara Fertilizers India Private Limited Vs Commissioner of Customs (CESTAT Mumbai) Introduction: The case of Yara Fertilizers India Private Limited vs Commissioner of Customs, adjudicated by the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Mumbai, revolves around the classification dispute of the imported product ‘yaravita zintrac (zinc oxide suspension concentrate).’ The disagreement stems from […]

Non fulfillment of satisfactory, condition mars the revision of assessable value

June 28, 2022 486 Views 0 comment Print

Dive into the dispute of Acmechem Ltd vs Commissioner of Customs (CESTAT Mumbai). Explore challenges to value rejection, breaches of natural justice, and a crucial assessment analysis.

Clandestine removal charge, on incomplete/ inconsistent record, unsustainable

June 28, 2022 1140 Views 0 comment Print

Charges of clandestine removal cannot be sustained as the evidences brought into the record by the department are incomplete, inconsistent and not a reliable piece of evidence.

Customs: Section 61(1) not provide for use of goods in manufacture

June 28, 2022 705 Views 0 comment Print

Lonsen Kiri Chemical Industries Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) In the present case, the assessee being 100% EOU, imported goods exempted under Notification No. 50/2003-Cus. There is no dispute about the intention of the said goods to be used in the manufacture of final product in the 100% EOU unit […]

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