Sponsored
    Follow Us:

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 801 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


CESTAT Quashes Confiscation Order & Redemption Fine Due to Lack of Illegal import Proof

Custom Duty : CESTAT Kolkata quashes confiscation of plastic scrap from Nepal due to lack of evidence. Read the detailed analysis and outcome of...

July 18, 2024 12 Views 0 comment Print

Conditions of ‘Actual Use’ & Amendments in SION: Implications for Duty-Free Imports

Custom Duty : CESTAT Mumbai ruling on USMS Saffron Co Inc vs Commissioner of Customs, quashing duty demand for 'saffron' misuse as food flavour ...

July 18, 2024 21 Views 0 comment Print

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 30 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 78 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


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 allows Refund of Excess Payment of Service Tax

October 22, 2023 159 Views 0 comment Print

In a case involving Competent Constructions vs. C.C.E & S.T., CESTAT Chandigarh allows the refund of excess service tax payment against adjustment towards other period liability.

Location of Recipient Doesn’t Solely Determine Place of Service

October 22, 2023 459 Views 0 comment Print

In a recent case, CESTAT Ahmedabad provides relief to Bajaj Herbals, ruling that no service tax is leviable on advertising agency services provided by foreign-based service providers for marketing. Get the full details here.

Excise Duty Cannot Be Demanded for mere Procedural Lapse in Admitted Export of Goods

October 22, 2023 393 Views 0 comment Print

CESTAT Ahmedabad’s verdict in Crown Ceramics Vs C.C.E. & S.T.- Rajkot. Excise duty not demandable for a procedural lapse in the case of alleged clandestine removal of goods.

Service Tax penalty not justified if constitutional validity of levy is yet to be decided

October 22, 2023 456 Views 0 comment Print

CESTAT Chennai has quashed penalties in a tax dispute case. Details of the case and the impact of pending constitutional validity challenge discussed.

CESTAT allows Cenvat Credit on Customs Clearance, Construction & Photocopy Service

October 22, 2023 135 Views 0 comment Print

Explore the Sarita Handa Exports Pvt Ltd vs. CESTAT Chandigarh case on Customs Clearance & Tour Services. Learn about the credit dispute and the CESTAT’s decision.

No interest on excise duty refund granted within 3 months as prescribed U/s. 18(4) 

October 22, 2023 171 Views 0 comment Print

Explore the case of Saraswati Knitwear Pvt Ltd vs. Commissioner of Customs (CESTAT Chandigarh) regarding interest on excess duty paid for clearing yarn. Discover the CESTAT’s decision.

No Service Tax on Renting of Immovable Property Before 01.06.2007: CESTAT

October 22, 2023 162 Views 0 comment Print

CESTAT Kolkata rules that service tax is not applicable to rent received for immovable property services prior to June 2007. Details of the case and the verdict explained.

No service tax on Composite works Contracts Pre-01.06.2007

October 22, 2023 153 Views 0 comment Print

CESTAT Chennai rules no demand can survive against composite works contract contracts prior to 01.06.2007 in the case of Mertho Constructions vs. Commissioner of Central Excise.

In absence of consignment note transport services in mines cannot be said to be GTA 

October 22, 2023 792 Views 0 comment Print

CESTAT Chennai rules transporters in mines not considered Goods Transport Agency (GTA) without consignment notes, dismissing Service Tax liability for Ramco Cements.

No Service Tax on Non-Commercial Sports Complex Construction: Kolkata HC

October 21, 2023 486 Views 0 comment Print

Kolkata High Court recently ruled that services provided during construction of a non-commercial sports complex are exempt from service tax.

Sponsored
Search Post by Date
July 2024
M T W T F S S
1234567
891011121314
15161718192021
22232425262728
293031