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 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


Gross Negligence, Not Collusion: CESTAT Hyderabad Reduces Penalty

October 21, 2023 405 Views 0 comment Print

CESTAT Hyderabad reduces the penalty for Sriram Srinivasa Rao, highlighting the case of gross negligence rather than collusion in the Customs Act 1962

Service Tax Refund eligible on Terminal Handling, GTA & CHA Services: CESTAT

October 21, 2023 330 Views 0 comment Print

CESTAT Chandigarh allows the refund of service tax on specified services, including Terminal Handling Services, in favor of Matrix Clothing Private Ltd

Transaction value will be assessable value when buyer and seller are unrelated and price is sole consideration

October 20, 2023 435 Views 0 comment Print

CESTAT Kolkata held that when buyer and seller are not related and the price is the sole consideration, the transaction value at the time and place of export will be the assessable value. Accordingly, customs duty paid at higher assessable value is directed to be refunded.

Parking charges collected for providing parking space is liable to service tax

October 20, 2023 858 Views 0 comment Print

CESTAT Hyderabad held that parking charges collected for providing parking space is liable for inclusion in the value of Management, Maintenance or Repair services and accordingly, service tax is payable on the same.

Demand for Non-Maintenance of Separate Account in Final Exempted Service Unwarranted; Cenvat Credit Reversal Adequate

October 19, 2023 456 Views 0 comment Print

CESTAT Kolkata quashes Excise Duty demand on Super Smelters Limited for non-maintenance of separate accounts for input services used in exempted trading activities. Analysis and implications.

Rendering decision on goods that are yet to be provisionally assessed is premature intervention

October 19, 2023 474 Views 0 comment Print

CESTAT Mumbai held that rendering a decision on goods that are yet to be provisionally assessed would be a premature intervention. The possible detriment that may arise on a future date is not a grievance that should be entertained unless and until it does translate as one upon occurrence of import or export of goods.

Limitation Period Doesn’t Apply when Appellant discloses All in ST-3 Return

October 19, 2023 315 Views 0 comment Print

Discover the key details of Rama Colour Prints vs. Commissioner of Service Tax case, highlighting disclosure in ST-3 returns and limitation issues.

Extended period of limitation cannot be invoked as issue involved interpretation of law

October 19, 2023 1899 Views 0 comment Print

CESTAT Chennai held that invocation of extended period of limitation unjustified as issue was mired in litigation and interpretation of law. Further, appellant is public sector undertaking and hence there is no scope of suppression with an intention to evade tax.

Notification No. 50/2017-cus Benefit cannot be denied for Goods Used in Loan Licensee’s Factory

October 19, 2023 567 Views 0 comment Print

CESTAT Ahmedabad grants relief to Intas Pharmaceuticals, ruling that Customs Duty benefit cannot be denied to a loan licensee importer. Details of the case here.

Imposition of anti-dumping duty on import of Mono Ethylene Glycol based on selective examination unjustified

October 19, 2023 219 Views 0 comment Print

CESTAT Delhi remanded the matter to designated authority in the matter of imposition of anti-dumping duty on imports of MEG ‘Mono Ethylene Glycol’ as selective examination with respect to only one period was made as base for determination of injury.

Sponsored
Sponsored
Search Post by Date
August 2024
M T W T F S S
 1234
567891011
12131415161718
19202122232425
262728293031