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 ...
Decisions of High Court and CESTAT against which Board has decided not to file Special Leave Petition or Civil Appeal in Supreme Court
The Hon’ble Supreme Court in the case of MDS Switchgear Pvt. Ltd. [2008 (229) ELT 485 (S.C.)], has held that Cenvat credit cannot be denied at the end of the recipients of the goods on the premise that higher duty has been paid by the manufacturer.
Hon’ble Apex Court judgment in the case of Chandrapur Magnet Wire (P) Ltd. Vs. CC, Nagpur [1996 (81) E.L.T. 3 (S.C.)], held that since the Cenvat credit initially taken was reversed without being utilised by the Assessee, it is to be treated as if the Assessee has not taken the Cenvat credit and hence, would be eligible for the exemption benefit under the Exemption Notification.
Devki Nandan J Gupta (the Appellant) filed two SAD Refund claims of Rs. 21,92,938/- and Rs. 6,05,866/- on May 6, 2013 (Refund Claim 1) and May 24, 2013 (Refund Claim 2) respectively in terms of Notification No. 102/2007-Cus dated September 14, 2007 (the Notification).
The Hon’ble CESTAT, Mumbai held that for no reason, the Revenue has retained the pre-deposit amount of the Appellants for more than 2 years after passing of the Order. Further, the Revenue neither filed an appeal against the Order nor obtained any stay, therefore, it is clear case of harassment to the Appellants that the legitimate claim of the Appellants has not been granted.
In the instant case, the Hon’ble CESTAT, Kolkata vide its Order dated April 30, 2013 directed the Ess Dee Aluminium Ltd. (the Appellant) to make pre-deposit of 25% of the Cenvat Credit involved in the case within a period of eight weeks and report compliance on July 15, 2013.
In the instant case, Jubiliant Engineering (the Appellant) was 100% Export Oriented Units (EOU) engaged in manufacturing of valve assemblies falling under the Chapter 8481 of the Central Excise Tariff Act, 1985. Though the Appellant was not required to pay duty on the export goods
In the present case, Tata Chemicals Ltd. (the Appellant) filed eleven Refund claims amounting to Rs. 1,26,78,767/- during the period September 1997 to December 1999. However, the Refund claims were initially rejected by the Adjudicating Authority and the Ld. Commissioner (Appeals).
Suncity Art Exporters (the Appellant) were exporters of handicrafts and were entitled to Refund of Service tax paid on the various specified input services in terms of Notification No. 17/09-ST dated July 7, 2009.
Sunrise Enterprise (the Appellant) imported Global Star Brand Tyres, Tubes and Flaps (imported goods) falling under Chapter 40 of the First Schedule to the Customs Tariff Act, 1975 (the Customs Tariff Act) from Peoples Republic of China and Thailand and filed 3 Bills of Entries, one dated July 11,2007 and two dated July 12,2007.
