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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 963 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 2868 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 2451 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 5472 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 3372 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


Bluetooth Headsets falls Under Heading 8517 as They Transmit & Receive Voice & Data

Custom Duty : CESTAT examined whether Bluetooth headsets should be treated as communication devices or ordinary headphones. It held that devices...

June 8, 2026 171 Views 0 comment Print

Extended Limitation Held Invalid as Tax Proceedings Were Based Solely on Third Paty Data

Service Tax : The Tribunal examined a service tax demand raised on the basis of DGARM data and financial statements. It held that reliance solel...

June 8, 2026 201 Views 0 comment Print

CESTAT Upholds Duty Demand as Food Testing Kits Were Misdeclared as Diagnostic Kits

Custom Duty : CESTAT Delhi held that food testing kits were wrongly described as being for “diagnostic use only” to claim a customs exemptio...

June 8, 2026 93 Views 0 comment Print

Common Amenities Cannot Convert Independent Villas Into a Taxable Residential Complex

Service Tax : CESTAT Chennai held that villas constructed on separate plots under individual agreements and approvals do not constitute a reside...

June 8, 2026 84 Views 0 comment Print

Govt Dept Liable for Interest on delayed Service Tax Deposit: CESTAT Allahabad

Service Tax : The Tribunal held that interest under Section 75 of the Finance Act is mandatory when service tax is paid after the due date. Admi...

June 8, 2026 72 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 4098 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


CENVAT to be reversed as per rule 6(3) of CCR for common input services used for taxable and exempt service

September 17, 2025 738 Views 0 comment Print

CESTAT Delhi held that in case common input services are used for providing both taxable and exempted services, proportionate amount of CENVAT credit must be reversed as per rule 6(3) of Cenvat Credit Rules, 2004. Accordingly, demand confirmed to that extent.

Refund of CVD and SAD paid after Central Goods and Services Tax is granted

September 17, 2025 771 Views 0 comment Print

CESTAT Mumbai held that appellant is entitled for refund of credit admissible on account of payment of Countervailing Duty [CVD] and Special Additional Duty [SAD] paid after 01.07.2017 [paid after Central Goods and Services Tax].

Salary paid to directors is outside scope of service tax hence demand not sustained

September 17, 2025 615 Views 0 comment Print

CESTAT Kolkata held that any salary paid to the Directors of the Company for the service rendered by him as an employee of the company, is outside the scope of service. Accordingly, demand of service tax is not sustainable.

No Service Tax on Income Declared Under Income Tax Survey: CESTAT Delhi

September 16, 2025 810 Views 0 comment Print

The CESTAT ruled that a service tax demand cannot be based solely on income declared during an income tax survey without corroborating evidence of taxable services.

Depreciation on EOU Capital Goods Allowed Only Till Debonding, Not Duty Payment: CESTAT

September 16, 2025 1248 Views 0 comment Print

CESTAT Hyderabad ruled that depreciation on capital goods under EOU scheme is admissible only until date of de-bonding, not until date of duty payment.

Import exemption cannot be denied when DGFT licence was valid at time of import but cancelled later

September 16, 2025 1347 Views 0 comment Print

CESTAT Chennai held the denial of import exemption customs authority not justifiable since import was made under DGFT licence which was valid at the time of import and was cancelled by DGFT much later. Accordingly, order set aside and appeal allowed.

CESTAT Mumbai Reduces Customs Penalty/Fine from Rs. 19.5 Lakh to Rs. 16,582

September 15, 2025 507 Views 0 comment Print

CESTAT rules on S. Kantilal & Company’s appeal, setting a legal precedent that redemption fines cannot exceed the market value of mis-declared goods.

CESTAT allows Cash Refund for Education Cess Cenvat Credit Post-GST

September 15, 2025 960 Views 0 comment Print

The CESTAT Ahmedabad rules that Hubergroup India is entitled to a cash refund of accumulated Education Cess credit, citing that the abolition of the levy doesn’t negate the right to a refund of legally earned Cenvat credit.

Change in Goods Classification Not Mis-declaration or Suppression: CESTAT Chennai

September 13, 2025 2175 Views 0 comment Print

CESTAT Chennai held that claiming an exemption or a certain classification on a bill of entry is not mis-declaration or suppression of facts. Accordingly, demand for duty for the extended period or imposition of fine and penalty, for misdeclaration or suppression of fact not sustained.

Exemption notification doesn’t stipulate exporting jewellery must be made out of imported gold

September 13, 2025 810 Views 0 comment Print

CESTAT Hyderabad held that exemption notification no. 57/2000 issued u/s. 25 of the Customs Act, 1962 prevails over CBEC circular and hence since exemption notification does not stipulate that only imported gold should be used to manufacture goods for export there is no such requirement.

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