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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 654 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 69 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 93 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 231 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


Rule 4(5)(b) of CENVAT Credit Rules allows credit for moulds & dies sent for production

November 29, 2023 216 Views 0 comment Print

In a landmark decision, CESTAT Mumbai rules in favor of Lear Automotive (India) Pvt Ltd, directing re-adjudication for the recovery of CENVAT credit related to epoxy moulds. Full text analysis included.

 RCM applicable only when service is provided to ‘business entity registered as body corporate’

November 29, 2023 1269 Views 0 comment Print

Find out why RCM applicable only when service is provided to ‘business entity registered as body corporate’ is key to understanding the full CESTAT Hyderabad order from 2016-2017. Learn the facts now!

CESTAT Chandigarh Quashes Excise Duty Demand on ground of Limitation

November 29, 2023 489 Views 0 comment Print

Read the full text of CESTAT Chandigarh’s order quashing excise duty demand on auto parts manufacture by NTF (India) Pvt. Ltd. Explore the legal battle, key arguments, and the final verdict.

Franchise Service Classification & Limitation & Bona Fide Doubt: CESTAT ruling

November 29, 2023 276 Views 0 comment Print

Explore the CESTAT Chandigarh’s decision favoring Liberty Group Marketing Division in quashing service tax demands related to ‘Franchise Service’ for footwear manufacturing and distribution. Dive into the analysis of the agreement, the definition of ‘Franchise,’ and the crucial issue of limitation. Get insights into the legal arguments, precedents, and the CESTAT’s conclusion on this noteworthy case.

Department not provided details of computation of demand of duty: CESTAT directs re-adjudication

November 29, 2023 249 Views 0 comment Print

CESTAT Ahmedabad orders re-adjudication of a 6.7 Cr excise duty demand on Haryana Steet Glass Limited for sheet glass clearance to DTA due to lack of document analysis.

Quantity of bulk liquid cargo actually received into a shore tank should be the basis for payment of customs duty

November 29, 2023 372 Views 0 comment Print

Explore the Chemplast Sanmar Ltd. vs. Commissioner of Customs case. Learn why the quantity of bulk liquid cargo in the shore tank determines assessable value for customs duty.

Physician Samples Valuation: Rule 4 of Central Excise (Valuation) Rules, 2000 Applicable

November 29, 2023 150 Views 0 comment Print

Explore the CESTAT Bangalore order on Elvina Pharmaceuticals Ltd. vs. Commissioner. Learn about the correct valuation method for physician samples under Central Excise rules.

No Service Tax on Foreign IPR: CESTAT Ahmedabad

November 29, 2023 507 Views 0 comment Print

CESTAT Ahmedabad rules in favor of Crest Speciality Resins Pvt Ltd, stating no service tax on fees and royalty for unregistered Intellectual Property Rights owned by a foreign company

Limitation Period Extension for Cenvat Credit Demand requires Suppression of Facts

November 29, 2023 342 Views 0 comment Print

CESTAT Ahmedabad rules against the demand of Cenvat credit on capital goods, citing the absence of suppression of facts. Full analysis and implications in this legal case.

Cenvat Credit reversal not required as Bagasse is not a manufactured final product

November 29, 2023 498 Views 0 comment Print

Explore the Ponni Sugars vs Commissioner of Central Excise case. CESTAT Chennai landmark ruling on CENVAT credit, bagasse, and legal implications.

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