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 ...
Centroid Polymer Technologies Vs Commissioner of Central Tax & Central Excise (CESTAT Bangalore) Appellant submits that the appellate authority has rejected their appeals and denied refund on the ground that required documents in terms of Section 11B of Central Excise Act, 1944 as made applicable by Section 83 of Finance Act, 1994 have not been […]
CESTAT set aside the order denying the CENVAT Credit to the assessee in respect of outward Goods Transport Agent supply for period prior to April 01, 2008. Held that, the CBIC has prescribed certain conditions for allowing credit which need to be satisfied and remanded back the matter for passing a fresh order after verifying the documents to ascertain that whether the assessee has fulfilled such conditions.
Doosan Bobcat India Pvt. Ltd. Vs Commissioner of Customs (CESTAT Chennai) The issue is whether the amount of Rs.28.14 lakhs in the nature of payment of royalty can be included in the transaction value and whether it is a condition of sale. From the facts narrated above, it is seen that there is no agreement […]
Reliance Industries Ltd. Vs C.C.E. & S.T. (CESTAT Ahmedabad) In the present case the appellant’s cenvat credit was denied in respect of input services viz. ECIS. The credit on ECIS was denied on the ground that this service is falling under the exclusion clause in the definition of input service under Rule 2 (l) of […]
RSWM Ltd. Vs Commissioner of Central Goods and Service Tax, Excise and Customs (CESTAT Delhi) Admittedly, the dispute with regard to rebate totalling Rs.59,16,907 was sub judice before the Hon’ble Rajasthan High Court on the date of adjustment vide orders-in-original dated 28.01.2013. The said order is patently illegal and in violation of the instructions of […]
K.B. Singh (Contractor) Vs Commissioner, Customs, Excise and Service Tax (CESTAT Delhi) This appeal is filed by K.B. Singh1 assailing the order-in-appeal dated 07.01.2015 passed by the Commissioner (Appeals), upholding the order-in-original dated 11.02.2014 passed by the Deputy Commissioner of Central Excise & Service Tax, Jabalpur, whereby he confirmed service tax demand of Rs. 3,02,906/-against […]
M/s Raydean Industries Vs The Commissioner Central Goods & Service Tax (CESTAT Delhi) The issue that arises for consideration in this appeal is whether ‘module mounting structures’, which are manufactured by the appellant and which are supplied to suppliers of solar power water pumping systems for irrigating agriculture fields, is exempted from payment of central […]
Perfect Cargo & Logistics Vs Commissioner of Customs (CESTAT Delhi) In this case, there are no details in the SCN or in the inquiry report or in the impugned order as to how the DGARM came to the conclusion that the exporters did not exist and how after considering the defence submissions, the Commissioner came […]
Credit Suisse Services India Pvt. Ltd. Vs Commissioner of Central Excise (CESTAT Mumbai) Admittedly as has been held in the Order-in-Original and Order-in-Appeal in terms of Notification No. 12/2013-ST the last date for filing of such refund application is before 30.04.2018 or to say in specific terms on or before 29.04.2018, though the same is not […]
Asveen Air Travels (P) Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) The issue that arises for consideration is whether the incentive received by the appellant for using the CRS Developer is subject to service tax or not. The Larger Bench in the case of Kafila Hospitality and Travels Pvt. Ltd. (supra) has […]
