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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 1188 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 1314 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 1170 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 1038 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 651 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 3201 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 2232 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 1217 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 468 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 3037 Views 0 comment Print


Latest Judiciary


Activity of granting call option doesn’t qualify as rendering of service: CESTAT Delhi

Service Tax : CESTAT Delhi held that granting “call option” is not an activity of rendering service. Thus, appellant has wrongly been held t...

August 16, 2024 54 Views 0 comment Print

Penalty imposed on customs broker for non-compliance with provisions of CBLR, 2018: CESTAT Delhi

Custom Duty : CESTAT Delhi held that imposition of penalty and revocation of customs broker license justified as customs broker abetted the ille...

August 16, 2024 90 Views 0 comment Print

Rejection of refund claim for non-mentioning of period particulars in CA’s certificate is harsh: CESTAT Chennai

Custom Duty : CESTAT Chennai rejection of refund claim merely for non-mentioning of period particulars in CA’s certificate unjustifiable as re...

August 16, 2024 123 Views 0 comment Print

Indian Companies Promotion of Australian Services is Export of Service: CESTAT Chandigarh

Service Tax : Oceanic Consultants Pvt Ltd Vs Commissioner or Central Excise And Service Tax (CESTAT Chandigarh) CESTAT Chandigarh held that Indi...

August 13, 2024 165 Views 0 comment Print

No service tax on commission charged by Indian Bank for granting credit facility to foreign service recipient: CESTAT Chennai

Service Tax : Held that the appellant has satisfied all the conditions for treating the service as export of service but there is a need to veri...

August 13, 2024 75 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 1659 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 2853 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 3012 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 1530 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 5772 Views 0 comment Print


ESTAT Dismisses Appeal: Customs Fails to Prove Delay in Order Receipt

November 12, 2023 270 Views 0 comment Print

CESTAT Chennai dismisses the Customs department’s appeal due to its failure to prove delay in receiving the order from the Review Cell. Detailed analysis of the case.

Excise Duty/Interest/Penalty Demands Not Sustainable for Mere Wrong Mention of Registration in Payment

November 12, 2023 249 Views 0 comment Print

Read the CESTAT Ahmedabad’s order in Vidyut Corporation vs. C.C.E. & S.T.-Daman, where excise duty demands, interest, and penalties are deemed unsustainable due to a mere wrong mention of registration in payment.

Lack of Corroborative Evidence – CESTAT Quashes Customs Act Section 112A Penalty for Import Undervaluation

November 12, 2023 291 Views 0 comment Print

CESTAT Bangalore quashes penalty under Section 112A of Customs Act on undervaluation of artificial flowers and photo frames due to lack of corroborative evidence. Analysis of the case.

Mere Retracted Statements Insufficient for Customs Act Penalties: CESTAT

November 12, 2023 558 Views 0 comment Print

CESTAT Bangalore rules in Rafeek K.T. vs Commissioner of Customs case: Retracted statements without corroborative evidence deemed inadmissible.

CENVAT Credit Eligibility Tied to Law at Service Receipt Time: CESTAT

November 12, 2023 306 Views 0 comment Print

CESTAT Ahmedabad rules on CENVAT credit eligibility. Intas Pharmaceuticals allowed to claim credit based on law at service receipt, not credit availing date.

CESTAT Upholds Denial of VCES Benefit Due to Violation of Section 106 of Finance Act

November 12, 2023 366 Views 0 comment Print

Explore CESTAT Ahmedabad’s decision in Archna Traders vs. C.C.E. & S.T. on denial of VCES Scheme benefit under Section 106 of Finance Act 2013. Full analysis here.

SAD Refund on Shoe Import cannot be rejected if rejection Grounds not in SCN

November 12, 2023 315 Views 0 comment Print

CESTAT Kolkata quashes the rejection of a refund claim on Special Additional Duty (SAD) paid for shoe imports, citing non-inclusion of an allegation in the show cause notice.

CHA License & Security Deposit Unaffected Without Direct Involvement: CESTAT

November 12, 2023 291 Views 0 comment Print

CESTAT Kolkata case – Mishra & Mishra (Agency) Enterprises vs. Commissioner of Customs. Learn how CHA licenses cannot be revoked without direct involvement.

No Service Tax on Passenger Service Fee & Airport Tax

November 12, 2023 507 Views 0 comment Print

CESTAT Chandigarh’s ruling in Lufthansa German Airlines vs. Commissioner of Service Tax clarifies that service tax doesn’t apply to passenger service fees & airport taxes.

CESTAT Mumbai Quashes Service Tax Demand on Incentive Amount

November 12, 2023 429 Views 0 comment Print

Read about CESTAT Mumbai’s ruling in Jaika Motors Ltd. vs. Commissioner of Central Excise, quashing a service tax demand on incentive amounts due to non-inclusion of the activity under ‘BAS’.

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