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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 711 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 1248 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 1104 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 1023 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 615 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 3144 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 2199 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 1184 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 456 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 3031 Views 0 comment Print


Latest Judiciary


Limitation Period Not Applicable for Custom Duty Paid Under Protest: CESTAT Allahabad

Custom Duty : Explore the CESTAT Allahabad order on Ratan Textiles Pvt Ltd vs Commissioner of Customs, discussing the absence of a time limit un...

July 18, 2024 24 Views 0 comment Print

No Penalty Under Section 112(b)(ii) Without Evidence of Smuggled Gold

Custom Duty : Read the detailed analysis of CESTAT Kolkata's decision to quash penalties under Customs Act Section 112(b)(ii) due to lack of evi...

July 17, 2024 72 Views 0 comment Print

Customs Act: Gold Confiscatable if Foreign-Origin or Smuggling proved

Custom Duty : Read the detailed analysis of Ravindra Soni vs Commissioner of Customs (Preventive) case by CESTAT Kolkata. Understand why gold co...

July 16, 2024 96 Views 0 comment Print

Aerosol valves containing medicament classifiable under 8481 8090: CESTAT Mumbai

Custom Duty : Explore the CESTAT Mumbai decision on the classification of imported aerosol valve components under Customs Tariff Items (CTI) 848...

July 16, 2024 48 Views 0 comment Print

Section 17(5): Customs Reassessment order invalid if not speaking & reasonable

Custom Duty : Read the full text of the CESTAT Mumbai order in MIRC Electronics Limited Vs Commissioner of Customs. Detailed analysis of customs...

July 16, 2024 108 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 1611 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 2799 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 2967 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 1509 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 5742 Views 0 comment Print


CESTAT Drops Service Tax Demand for HUDCO Construction Services Due to Non-Commercial Project Nature

October 24, 2023 1092 Views 0 comment Print

CESTAT Kolkata drops Service Tax demand for HUDCO Construction services due to non-commercial project nature. Learn more on the case of Uttam Chand Sethia and its implications on this blog post!

Show Cause Notice Issued Under Wrong Section Void: CESTAT Kolkata

October 24, 2023 1086 Views 0 comment Print

The Commissioner of Customs vs. Axis Shipping Agency case: CESTAT Kolkata rules issuance of show cause notice under Section 124 of Customs Act for Customs Broker license void ab initio.

CESTAT Remands Appeal for Time-Barred Dismissal: Refund Claim for Anti Dumping Duty

October 24, 2023 564 Views 0 comment Print

CESTAT Chandigarh overrules appeal dismissal as time-barred in the case of Art N Glass vs. C.C Ludhiana, emphasizing compliance with the Customs Act’s prescribed timeframe.

Denial of Excise Duty Refund for a Genuine Interpretation Error Unjustified

October 24, 2023 159 Views 0 comment Print

CESTAT Chandigarh rules in favor of Souvenior Ceramics, granting exemption from excise duty for castable refractory goods supplied to power projects. Detailed analysis here.

CESTAT denies Excise Duty Refund due to Unmet Burden of Proving No Unjust Enrichment

October 24, 2023 216 Views 0 comment Print

The CESTAT Ahmedabad addresses a case involving a refund dispute related to abatement and excise duty, emphasizing the need for clear evidence and transparency.

CESTAT Grants Relief to Insurer, Allowing Closure U/s. 73(3) of Finance Act

October 24, 2023 432 Views 0 comment Print

Read about the CESTAT Hyderabad decision in Shriram Life Insurance vs. Commissioner of Customs case. CESTAT quashes service tax demand, citing Section 73(3) of the Finance Act.

Eligibility of benefit of notification 30/2004-CE vis-à-vis reversal of CENVAT Credit needs fresh determination

October 23, 2023 261 Views 0 comment Print

CESTAT Mumbai held that eligibility of benefit of notification no. 30/2004-CE dated 9th July 2004 owing to reversal of CENVAT Credit needs to be examined by lower authorities. Accordingly, matter restored back to original authority for fresh determination.

Differential duty paid on expiry of export obligation period hence no violation of condition of advance license

October 23, 2023 564 Views 0 comment Print

CESTAT Mumbai held that as differential duty was paid with interest on expiry of export obligation period, there is no violation of the conditions of Advance License under Notification no. 96/2009-Cus. dated 11.09.2009 and hence redemption fine and penalty set aside.

Cenvat credit of entire input service available even if portion of service is used in manufacture of exempt goods

October 23, 2023 369 Views 0 comment Print

CESTAT Mumbai held that rule 6(5) of Cenvat Credit Rules, 2004 provides for availment of entire amount of credit of input services even though certain portion must have been used in manufacture of exempted goods.

Rule 10A of valuation rules doesn’t come into play for all manner of ‘job-work’

October 23, 2023 426 Views 0 comment Print

CESTAT Mumbai held that rule 10A of Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 [valuation rules] is effected only when inputs are supplied and sale is effected to the buyer by the Principal Manufacturer. Thus, Rule 10A of valuation rules doesn’t come into play for all manner of ‘job-work’.

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