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 609 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


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 69 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 90 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

No Service Tax on Quality Assurance Charges for testing rifles: CESTAT Chennai

Service Tax : Amounts collected towards quality assurance charges for testing the rifles are fees prescribed for conducting the quality checks a...

July 14, 2024 231 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 1503 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


Amount of damages received for tolerating breach of contract not leviable to service tax

October 4, 2023 546 Views 0 comment Print

CESTAT Chennai held that the amount of damages received for tolerating the breach of contract by contractors and sub-contractors is not consideration. Any amount, which is not a consideration for provision of service, cannot be subjected to service tax.

Demand of Service Tax on liquidated damages not justified: CESTAT Chennai

October 4, 2023 600 Views 0 comment Print

CESTAT Chennai’s order in the case of Bharat Heavy Electricals Limited (BHEL) rules that liquidated damages are not liable to service tax. Explore the detailed analysis.

Service Tax to be paid on income received under business ancillary services

October 4, 2023 306 Views 0 comment Print

CESTAT Ahmedabad dismisses Natural Petrochemicals Pvt Ltd’s appeal, upholding Service Tax demand under Business Auxiliary Service and rejecting financial hardship claim.

Unsustainable Demand Under Extended Limitation Period Without Tax Evasion Intent

October 3, 2023 1509 Views 0 comment Print

CESTAT Delhi held that mere non-disclosure of the receipts in the service tax return would not mean that there was an intent to evade payment of service tax. Hence, demand invoking extended period of limitation unsustainable.

Activity not classifiable under Manpower Recruitment or Supply Agency Service when agreement is for particular job

October 3, 2023 1266 Views 0 comment Print

CESTAT Ahmedabad held that when the agreement between the service provider and recipient is for a particular job and not for supply of man power, the activity cannot be classified under ‘Man Power Recruitment or Supply Agency Service’.

Rule 6 of CCR Not Applicable as Nil duty rate on Honey not makes it exempt

October 3, 2023 303 Views 0 comment Print

Discover how Dabur India Limited secured a favorable CESTAT Kolkata ruling. Learn why honey is not considered an exempted good and how Rule 6 of CCR does not apply.

Rebate Conditional on Exported Service-FIRC Correlation: CESTAT

October 3, 2023 987 Views 0 comment Print

Discover the CESTAT Mumbai decision in the I Gate Global Solutions Ltd. case. Learn why rebate claims for exported services require a clear correlation with FIRC.

CESTAT upholds Rejection of Refund claim filed after one year from service Tax payment date 

October 3, 2023 534 Views 0 comment Print

CESTAT Mumbai upholds the rejection of a service tax refund claim by RJB Estate Pvt. Ltd. Find out why the claim was denied and the legal reasoning behind it

Tribunal Appeal Abates Upon NCLT Resolution Plan Approval: CESTAT

October 3, 2023 462 Views 0 comment Print

Learn why CESTAT Chennai ruled that appeals before the tribunal abate once the NCLT approves a Resolution Plan. Explore the case of Dhanalakshmi Paper Mills Pvt. Ltd.

CESTAT allows refund of anti dumping duty wrongly paid

October 3, 2023 657 Views 0 comment Print

Read how Posco India successfully secured a refund of wrongly paid anti-dumping duty in a case against C.C.-Kandla, as decided by CESTAT Ahmedabad. Learn about the legal implications.

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