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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 1188 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 1314 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 1170 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 1038 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 651 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 3201 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 2232 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 1217 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 468 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 3037 Views 0 comment Print


Latest Judiciary


Activity of granting call option doesn’t qualify as rendering of service: CESTAT Delhi

Service Tax : CESTAT Delhi held that granting “call option” is not an activity of rendering service. Thus, appellant has wrongly been held t...

August 16, 2024 54 Views 0 comment Print

Penalty imposed on customs broker for non-compliance with provisions of CBLR, 2018: CESTAT Delhi

Custom Duty : CESTAT Delhi held that imposition of penalty and revocation of customs broker license justified as customs broker abetted the ille...

August 16, 2024 90 Views 0 comment Print

Rejection of refund claim for non-mentioning of period particulars in CA’s certificate is harsh: CESTAT Chennai

Custom Duty : CESTAT Chennai rejection of refund claim merely for non-mentioning of period particulars in CA’s certificate unjustifiable as re...

August 16, 2024 123 Views 0 comment Print

Indian Companies Promotion of Australian Services is Export of Service: CESTAT Chandigarh

Service Tax : Oceanic Consultants Pvt Ltd Vs Commissioner or Central Excise And Service Tax (CESTAT Chandigarh) CESTAT Chandigarh held that Indi...

August 13, 2024 165 Views 0 comment Print

No service tax on commission charged by Indian Bank for granting credit facility to foreign service recipient: CESTAT Chennai

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...

August 13, 2024 75 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 1659 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 2853 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 3012 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 1530 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 5772 Views 0 comment Print


Customs Duty Exemption  on ‘Boron Ore’ import: CESTAT directs de-novo adjudication

November 30, 2023 321 Views 0 comment Print

Explore the CESTAT Ahmedabad ruling on ‘Boron Ore’ customs duty exemption under Customs Notification No. 15/2017-CUS. Analysis of the case, legal arguments, and the decision to remand to the Adjudicating Authority for reevaluation. Stay informed on the latest developments in customs regulations.

EOU permitted to destroy obsolete goods on payment of duty on scrap value

November 30, 2023 777 Views 0 comment Print

CESTAT Bangalore held that destruction of obsolete goods allowed to EOU on payment of duty on scrap value. Accordingly, held that when goods are destroyed EOU is not liable to pay duty on original value at the time of import.

No Malafide Intent Found: Allegation of Suppression in SCN Not Sustainable

November 30, 2023 339 Views 0 comment Print

In a significant decision, CESTAT Mumbai quashes customs duty demand on the export of polyurethane polyvinyl chloride soles of footwear, citing the absence of malafide intention. Explore the full text of the CESTAT order, key facts, and the legal analysis leading to the conclusion.

CENVAT credit denied without considering ISD invoices: CESTAT directs re-adjudication

November 30, 2023 297 Views 0 comment Print

CENVAT credit denied: CESTAT directed re-adjudication based on ISD invoices mentioning Mumbai address & not related to manufacturing activities.

CESTAT Chandigarh Quashes Excise Duty Demand on Panacea Biotec Ltd. for Hemophilus Vaccine

November 30, 2023 216 Views 0 comment Print

Analysis of CESTAT Chandigarh’s order in Panacea Biotec Ltd. vs Commissioner, quashing excise duty demand on Hemophilus Vaccine due to absence of real manufacturer.

Interest on Delayed Service Tax Refund: Payable After 3 Months from Application Receipt

November 30, 2023 417 Views 0 comment Print

Champion Flavours vs Commissioner CGST: CESTAT Chandigarh rules on interest for delayed service tax refund under Section 11BB, citing legal precedents.

No CENVAT Credit denial To Service Recipient Without Opening Assessment of Service Provider 

November 29, 2023 696 Views 0 comment Print

Explore the crucial CESTAT Mumbai ruling in Tata AIG vs. Commissioner of Service Tax. Learn why denying CENVAT credit without assessing service providers is deemed unsustainable. In-depth analysis, legal insights, and the impact on general insurance services.

No Violation of Section 11B: CESTAT Upholds Service Tax Refund

November 29, 2023 384 Views 0 comment Print

Read the comprehensive analysis of the CESTAT Delhi order where the Commissioner (Appeals) upholds the service tax refund claim by Mobinteco Ltd. The decision revolves around the non-violation of Section 11B of the Central Excise Act, offering insights into the intricacies of service tax provisions and relevant dates for refund claims. Get a detailed understanding of the case, the arguments presented, and the implications for similar situations.

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

November 29, 2023 225 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 1335 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!

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