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 ...
In the instant case, Mahanagar Gas Ltd. (“the Appellant”) availed Cenvat credit on the strength of debit note issued by the service provider. The Department denied the Cenvat credit on the ground that debit note is not a prescribed document in terms of Rule 9(1) of the Credit Rules or Rule 4Aof the Service Tax Rules.
The Hon’ble CESTAT, Mumbai held that there is no dispute that the Appellant vide application dated December 16, 2004 has applied for Centralized Registration and the letter bears the stamp of the receipt by the Department. This request can be considered as an application for Centralized Registration, which was granted subsequently by the Department. Thus, Cenvat Credit should not be disallowed.
The Hon’ble CESTAT Bangalore relying upon the decision in the case of CCE Vs. Muniruddin [2013(31) STR 136 (All.)] held that even ignorance of law can be one of the reasons for invoking erstwhile Section 80 of the Finance Act. Accordingly, penalties imposed under various Sections of the Finance Act were waived.
In the instant case, Fazlani Exports Pvt. Ltd. (the Appellant) was engaged in export of goods outside India for which it has availed various services viz. Terminal Handling Service, GTA services etc. Accordingly, the Appellant filed several refund claims under Notification No. 17/2009-ST dated July 7, 2009 read with Notification No. 41/2007-ST dated October 6, 2007 as amended,
Excess credit reversed by assessee under protest in course of investigation, for which no SCN has been issued, cannot be retained by Department -Refund thereof is not hit by bar of unjust enrichment. Commissioner of Central Excise, Pune-II Vs. Finolex Industries Ltd. [2015 (57) Taxman 153 – Mumbai-CESTAT]
Import freight/ charges etc., which are incurred prior to import or which are included in Customs valuation, cannot be charged to Service tax under Cargo Handling or any other service. United Shippers Ltd Vs. Commissioner of Central Excise, Thane-II [2015 (57) Taxman 429 – Mumbai-CESTAT]
Method of computation of value U/R 6(3A) of the Credit Rules in respect of Input services used for trading cannot be applied for period prior to April 1,2011 – Value to be calculated on proportionate turnover basis. Synise Technologies Ltd. Vs. Commissioner of Central Excise, Pune [2015-TIOL-1036-CESTAT-MUM]
No reversal of Cenvat credit on inputs in case of slump sale of on-going factory along with raw materials, packing materials etc., as there is no removal from factory.
In the instant case, the Hon’ble Tribunal directed Swift Talk (the Appellant) to deposit Rs. 3 Lakhs as pre-deposit for hearing the case on merit by the Ld. Commissioner (Appeals).The Appellant argued that the Hon’ble Tribunal has adopted discriminatory approach in respect of same controversy and vide its earlier decisions in case of other dealers
In instant case, Monarch Catalyst (P) Ltd. (the Appellant) was engaged in export of goods and for that purpose availing services of certain commission agents located abroad(Impugned services) on which Service tax paid under Reverse Charge. Accordingly the Appellant filed the refund claim under Notification No. 18/2009-ST dated July 7, 2009.
