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...
Custom Duty : CESTAT examined whether Bluetooth headsets should be treated as communication devices or ordinary headphones. It held that devices...
Service Tax : The Tribunal examined a service tax demand raised on the basis of DGARM data and financial statements. It held that reliance solel...
Custom Duty : CESTAT Delhi held that food testing kits were wrongly described as being for “diagnostic use only” to claim a customs exemptio...
Service Tax : CESTAT Chennai held that villas constructed on separate plots under individual agreements and approvals do not constitute a reside...
Service Tax : The Tribunal held that interest under Section 75 of the Finance Act is mandatory when service tax is paid after the due date. Admi...
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 ...
CESTAT Delhi set aside confiscation and penalty after finding no evidence that the vehicle owner knew it was used for transporting smuggled gold. The ruling clarifies that absence of knowledge defeats action under Sections 115 and 117 of the Customs Act.
CESTAT Delhi held that statement recorded u/s. 108 of the Customs Act cannot be considered as relevant since procedure contemplated u/s. 138B of the Customs Act not followed. Accordingly, penalties-imposed u/s. 112(a)(i) and 112(a)(ii) cannot be sustained.
CESTAT Mumbai set aside a differential IGST demand, holding that CBIC’s beneficial circular clarifying 12% GST on poultry machinery parts applies retrospectively. The Tribunal ruled that payment at the lower rate stands regularised for the past period.
The Tribunal ruled that leftover offshore materials used at Bombay High had already suffered duty and were not freshly imported, making the customs demand and penalties unsustainable.
The Tribunal held that once the NCLT accepts a Resolution Plan and orders liquidation, the Revenue’s pending service tax appeal cannot survive and stands abated.
The Tribunal held that demand under Section 28 cannot be raised before finalisation of provisional assessment. As the goods were cleared provisionally, the duty demand, penalties, and confiscation were quashed.
CESTAT Delhi ruled that subscription and redemption of mutual fund units do not constitute trading under Section 66D(e) of the Finance Act. As units are cancelled upon redemption and not transferred, no CENVAT credit reversal or extended limitation applies.
CESTAT Kolkata held that demand of service tax under Reverse Charge Mechanism [RCM] raised merely on the basis of figures appearing in Balance Sheet without classifying the category of service is not sustainable.
CESTAT Chennai held that CENVAT credit on transport coordination services relating to employee movement is inadmissible for the period from 01.04.2011 onwards. Further, CENVAT on escort/security services may qualify as input services if the place of removal extends beyond the factory gate.
CESTAT Chandigarh held that CENVAT Credit on inputs used in generation of electricity is admissible only to the extent the electricity produced and utilized in the factory of production and not on the portion of electricity transferred/sold to the grid.
