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 ...
Rayban Sun Optics India Pvt . Ltd. Vs Commissioner of Central Excise and CGST (CESTAT Delhi) Apparently and admittedly, the appellant filed the refund claim on 19.02.2018. The refund was claimed on an amount as was deposited by him during investigation and which was ordered to be appropriated vide Order-in-Original dated 21.10.2004. No doubt the […]
Explore the CESTAT Chennai case of T.G. Silks vs. Commissioner of Customs, addressing late fee charges during the GST transition. Uncover technical challenges, system defects, and the waiver possibility under Notification No. 26/2017.
Ramesh Kumar Agarwal Vs Commissioner of Central Excise & Central GST (CESTAT Delhi) Coming to the plea of issue being barred by time, I hold that no doubt the service tax was deposited by the appellant on 4th October, 2016 and 24 October, 2016 and the refund claim has been filed on 7th May, 2018 […]
Nilkamal Limited Vs Commissioner of G.S.T. and Central Excise (CESTAT Chennai) The Revenue having collected per force the Service Tax along with interest, the appellant is pushed into a situation where its refund claim is denied and even the credit of Service Tax so paid is also not allowed to be availed, with the introduction […]
Lenovo India Private Limited Vs Commissioner of Customs (CESTAT Chennai) Hon‟ble High Court of Madras in the case of M/s. Hewlett Packard Enterprise India Pvt. Ltd. v. Joint Commissioner of Customs & ors. reported in 2020 (10) T.M.I. 970 – Madras High Court has held that the proviso to Section 149 contemplates an opportunity to […]
Penalty on confiscated Gold Jewellery was not liable to be imposed as the transit passenger was not required to pass through customs barrier or check post and the source of gold jewellery he was wearing was cogently explained, which had not been found to be untrue.
Explore the Shanti Construction Co vs. C.C.E. & S.T.-Rajkot case with CESTAT Ahmedabad. Delve into the nuances of service tax, Cenvat credit, and retrospective exemptions.
Explore the Y & Associates vs. Commissioner of Central Excise case with CESTAT Mumbai. Delve into the intricacies of ‘deemed’ manufacture, excisability, and the legislative intent.
Explore the legal battle of K.J. Associates against the Commissioner of Customs at CESTAT Bangalore. Dive into the intricacies of the case involving delayed issuance of orders, improper classification, and the release of confiscated goods.
Imported External/portable hard disk drive are classifiable under Tariff Item 8471 70 20 as Hard disk drives and not under Tariff Item 8471 70 30. Therefore we are of the considered opinion that the instant issue about classification of External/Portable Hard Disc Drives is no more res integra and the appellants have rightly classified them under CTH 8471 7020.
