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Cestat judgments

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Affiliation Fees – No Service Tax Can Be Demanded: CESTAT Delhi

Service Tax : CESTAT rules that affiliation fees collected by universities are statutory functions, not taxable services. Service tax demand and...

August 29, 2025 966 Views 0 comment Print

Analysis of Notifications and Circulars for Week ending 13th April 2025

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...

April 15, 2025 6150 Views 0 comment Print

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 2541 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 2871 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 2457 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 5478 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 3375 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 1577 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 834 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 3439 Views 0 comment Print


Latest Judiciary


EPCG Export Failure due to SARFAESI Auction: CESTAT waives Interest & Penalty, upheld duty demand

Custom Duty : Where an EPCG licence holder becomes incapable of fulfilling export obligations due to unavoidable circumstances such as SARFAESI ...

June 10, 2026 54 Views 0 comment Print

CESTAT Allows CENVAT Credit as Rule 16 Not Requires Goods to Be Returned to Same Buyer

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 ...

June 10, 2026 150 Views 0 comment Print

Service Tax Not Payable under Support Service as Railways Merely Licensed Advertisement Space

Service Tax : The Tribunal observed that payment of licence fees for exclusive use of demarcated spaces amounted to renting of immovable propert...

June 9, 2026 105 Views 0 comment Print

Service Tax Payable on Assignment of Toll Collection Rights: CESTAT Hyderabad

Service Tax : CESTAT held NHAI's transfer of toll collection rights to contractors was a taxable service, not a sovereign function, and upheld s...

June 9, 2026 87 Views 0 comment Print

Demurrage Charges Not Taxable as They Are Contractual Transportation Adjustments & Not Consideration for Services

Service Tax : ESTAT held demurrage linked to transportation contracts is not consideration for services and cannot be taxed under Port Services ...

June 9, 2026 114 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 4122 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 3699 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 4101 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 2079 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 7080 Views 0 comment Print


Remission of duty on goods cleared for export under bond but destroyed at port before export

November 29, 2014 1655 Views 0 comment Print

Honest Bio-Vet Pvt. Ltd. (the Appellant) cleared certain goods for export under ARE-1 under bond without payment of duty. The Appellant had taken the goods directly to the port of export i.e. JNCH, presented the Shipping Bill and ‘Let Export’ Order was allowed.

Inclusion of Royalty paid for technical know-how in assessable value of imported goods

November 29, 2014 2940 Views 0 comment Print

Atlas Copco India Ltd. (the Appellant) imported parts and components (imported goods) from their related foreign entity Atlas Copco Air Power, Belgium and other related parties for the manufacture of the various compressed air and gas equipments

Inclusion of Service Charges in assessable value of material imported

November 29, 2014 924 Views 0 comment Print

Alcan India Pvt Ltd. (the Appellant) entered into Agreements with Alcan Packaging Singen GMBH, Germany for availing certain Management Consultancy services and paid BU charges. Similarly, the Appellant also entered into an Agreement with Pechiney Plastic Packaging

Dept. cannot adjust unconfirmed demand against refund payable to assessee

November 27, 2014 5869 Views 0 comment Print

Bharat Sanchar Nigam Ltd. (the Appellant) filed refund claim of Rs. 11,79,720/- for the excess amount paid. The Appellant was issued a Show Cause Notice dated January 17, 2007 (SCN) to show cause as to why their refund claim of Rs. 11,79,720/- should not be rejected.

Service tax not leviable on discounts/ incentives as these are not consideration for any service rendered

November 27, 2014 21704 Views 0 comment Print

Whether Service tax levy is sustainable in respect of discounts/incentives received by the Advertising agency from the print/broadcast media in respect of advertisements placed by the said agencies on behalf of customers

Service tax paid but considered as not payable is to be treated as deposit & should be refunded

November 27, 2014 919 Views 0 comment Print

Roshan R Jaiswal (the Appellant) is a distributor for BSNL Prepaid Cellular services etc., and was registered with Service Tax Department under the category of ‘Franchise service’. Pursuant to issue of Show Cause Notice dated October 16, 2008, which was adjudicated vide Order-in-Original

Duty Drawback cannot be denied when goods to be re-exported were brought in Customs area within stipulated time

November 22, 2014 1877 Views 0 comment Print

Oil And Natural Gas Corporation Ltd.(the Appellant) filed shipping bills for re-export of various machineries (impugned goods) imported for exploration purposes and claimed Drawback of the duty paid at the time of import.

SAD Refund cannot be denied on sales made to non registered buyer despite no endorsement on invoice

November 22, 2014 1363 Views 0 comment Print

AD Refund cannot be denied when no endorsement to the effect that ‘No Cenvat credit of SAD is admissible’ is made on an invoice issued to the non-registered buyer as no credit is available to the buyer on account of non-registration

Cenvat credit cannot be denied on the ground that the supplier is not a manufacturer

November 21, 2014 4275 Views 0 comment Print

Cummins Diesel Sales & Services India Limited (the Appellant) is a manufacturer of the dutiable final products. In this respect, the Appellant had procured certain goods from Amul Industries Pvt. Ltd. (Amul) on payment of duty and availed the Cenvat credit on the same.

Mere rectification of defects in vehicles not taxable under Technical Inspection & Certification services

November 21, 2014 1523 Views 0 comment Print

Antony Garages Pvt. Ltd. (the Assessee) was engaged in manufacturing of body building of buses, trucks etc. and also undertook repair, maintenance and servicing of commercial vehicles. Tata Motors Ltd. (TML) sent vehicles, after manufacturing, to the Assessee under a works order

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