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Cestat judgments

Latest Articles


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 801 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


CESTAT Quashes Confiscation Order & Redemption Fine Due to Lack of Illegal import Proof

Custom Duty : CESTAT Kolkata quashes confiscation of plastic scrap from Nepal due to lack of evidence. Read the detailed analysis and outcome of...

July 18, 2024 12 Views 0 comment Print

Conditions of ‘Actual Use’ & Amendments in SION: Implications for Duty-Free Imports

Custom Duty : CESTAT Mumbai ruling on USMS Saffron Co Inc vs Commissioner of Customs, quashing duty demand for 'saffron' misuse as food flavour ...

July 18, 2024 21 Views 0 comment Print

Limitation Period Not Applicable for Custom Duty Paid Under Protest: CESTAT Allahabad

Custom Duty : Explore the CESTAT Allahabad order on Ratan Textiles Pvt Ltd vs Commissioner of Customs, discussing the absence of a time limit un...

July 18, 2024 30 Views 0 comment Print

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 78 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 96 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 1509 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


Service Tax Demand without Investigation based on Form 26AS Basis is Invalid

November 23, 2023 2910 Views 0 comment Print

Explore the CESTAT Kolkata order in Piyush Sharma vs. Commissioner of CGST & CX. Detailed analysis on service tax demand, valuation rules, and key takeaways.

Extended Period Demand Unsustainable as Scrutiny Should Have Been Timely

November 23, 2023 1545 Views 0 comment Print

CESTAT Delhi held that demand invoking extended period of limitation unsustainable as demand is based on the records of the assessee or other records which DGCEI could obtain through income tax department. Scrutiny of such records should have been done within time limit.

Gold not liable for confiscation as revenue failed to prove that gold is smuggled one

November 23, 2023 2016 Views 0 comment Print

CESTAT Kolkata held that impugned gold cannot be seized u/s 110 of the Customs Act, 1962 as it is a case of town seizure and revenue has failed to prove that gold in question is smuggled one. Accordingly, gold not liable for confiscation.

Service tax demand based on consolidated tax liability without specifying specific service unsustainable

November 22, 2023 756 Views 0 comment Print

CESTAT Chennai held that show cause notice not specifying specific service rather demanding service tax on consolidated tax liability makes the show cause notice indefensible. Accordingly, the demand raised thereon is liable to be set aside.

Taxability of Corporate Guarantee: CESTAT’s Verdict Challenged in SC

November 22, 2023 1023 Views 0 comment Print

Dive into the legal battle over corporate guarantees’ taxability as Business Auxiliary Service. Explore the CESTAT’s decision, the Revenue Department’s stance, and the ongoing Supreme Court appeal.

CESTAT upheld Service Tax Penalty for non-payment of Service Tax on Renting for 6 years

November 22, 2023 369 Views 0 comment Print

Explore the CESTAT Delhi order on Nagar Parishadservice tax case. Details on charges, legal arguments, and penalties. Analysis of the verdict and its implications.

Unauthorized Goods Destruction Implies Arbitrary Abatement of Customs Duty

November 22, 2023 366 Views 0 comment Print

Explore the CESTAT Ahmedabad order on Commissioner vs Sheena Textiles. Detailed analysis of the duty-free machinery dispute, conditions of exemption, and legal implications.

Lapsing of Cenvat Credit Applies Only in case of Absolute Exemption Notifications

November 22, 2023 342 Views 0 comment Print

Explore the CESTAT Ahmedabad ruling in Suraj Industries vs. C.C.E & S.T.-Silvassa. Analysis of Cenvat Credit Rules, exemption dispute, key arguments, and tribunal’s verdict.

Let export order cannot be issued before payment of full custom duty: CESTAT

November 22, 2023 321 Views 0 comment Print

Explore Odisha Mining Corporation vs. Commissioner of Central Excise case. Detailed analysis of let export order, duty payment, and refund claim rejection.

Service tax not leviable on statutory charges collected from land allottees as fixed by IDCO

November 21, 2023 675 Views 0 comment Print

CESTAT Kolkata held that processing fee, transfer fee, administrative charges, etc. collected from land allottees as fixed by IDCO are statutory in nature. Accordingly, service tax is not leviable on the same.

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