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 ...
Revenue has come in appeal before the Hon’ble Tribunal against the order passed by Learned Commissioner (Appeals) setting aside the assessment enhancing the declared value in respect of imported aluminium foil paper from China.
It was held that excise amount paid on account of inter unit transfer higher than amount arrived as per CAS-4 cannot be treated as non compliance and the CENVAT credit of the same can be availed by the other unit.
It was held that it is a common knowledge that any insurance company is required to have chairs and tables to render services to their clients. The said tables and chairs are used for rendering services of general insurance, accordingly CENVAT credit availed on such furniture & fittings is allowed.
In the case of Nirlon Ltd. Vs. Commissioner of Central Excise,Mumbai, it was held that CENVAT credit of goods and services used to build an immovable property can be availed when such property has been given on rent and service tax liability is discharged on such rent received.
So far as the cenvat credit on insurance service is claimed, the exclusion of such service in certain events has been incorporated into the law with effect from 01.04.2011. That is only in respect of the insurance coverage given to employees during journey availing leave travel concession.
The Appellant imported machinery i.e. Schwing mobile concrete pump placers from their related supplier. Though both the foreign supplier and the Appellant are related, as per the O-I-O of the Deputy Commissioner of Customs (SVB) dated December 22, 2000
In the case of M/s. TNT (INDIA) PVT LTD Versus Commissioner of Central Excise and Service Tax BANGALORE-III, it was held that where the credit taken was based on the documents where service tax on the input services was paid in excess mainly on account of wrong calculation by the appellant.
In the case of Somani Agencies Vs. CCE & ST, Indore, it was held that the definition of clearing and forwarding agent nowhere requires the clearing to be effected from the factory and even if the assessee is not clearing the goods from the factory
In the case of M/s. L & T Sargent & Lundy Limited V/s. Commissioner of Central Excise & S.T., Vadodara, it was held that the requirement under Rule 6(4A) and 6(4B) of the Service Tax Rules, 1994 to intimate the department regarding adjustment of excess service tax paid
Following the decision in Western Agencies Pvt. Ltd. Vs. CCE, Chennai 2011 (22) STR 305 (Tri. LB), it may be held that the service of CHA being integrally connected with the export that cannot be disintegrated.
