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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 4119 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


CESTAT Kolkata Upholds Penalty for Smuggled Gold Concealed in Car Cavity

September 4, 2025 657 Views 0 comment Print

CESTAT has upheld the confiscation of smuggled gold and a penalty on two individuals after they were caught with gold concealed in a car without proper documents.

Corrigendum Issued After 5 Years to Original SCN is Fresh Notice: CESTAT Mumbai

September 4, 2025 1212 Views 0 comment Print

The CESTAT Mumbai has set aside a customs duty demand against JSW Steel, ruling that a corrigendum issued over four years after the original notice was a time-barred fresh notice. The tribunal found the initial SCN was defective for lacking legal authority.

Differential Duty on Cotton Fabric: CESTAT Mumbai Orders Re-Test by CRCL

September 4, 2025 426 Views 0 comment Print

CESTAT Mumbai remands Titanium Ten appeal back to the customs authority citing conflicting test reports for imported cotton fabrics. A fresh assessment is mandated.

CESTAT Kolkata Restores Nominal Penalty on Visa Resources India

September 4, 2025 258 Views 0 comment Print

The Customs Tribunal examined Visa Steel’s penalty for unfinalized Bills of Entry. The ruling restored the original nominal penalty, citing a similar case precedent.

CESTAT Clarifies Sulphur Limit for Petroleum Coke Imports: CESTAT Kolkata

September 1, 2025 825 Views 0 comment Print

The CESTAT has dismissed a Customs appeal, ruling that the sulphur limit under IS 17049 applies to calcined petroleum coke, not the raw material.

Amprolium HCL classified under CTH 2933 9900 and duty demand upheld

September 1, 2025 300 Views 0 comment Print

CESTAT Chennai held that classification of Amprolium HCL under Customs Tariff Heading [CTH] 2933 9900 upheld. Accordingly, duty and interest as ordered is upheld.

Affiliation Fees – No Service Tax Can Be Demanded: CESTAT Delhi

August 29, 2025 963 Views 0 comment Print

CESTAT rules that affiliation fees collected by universities are statutory functions, not taxable services. Service tax demand and penalties quashed.

DEPB Benefit Cannot Be Denied to Innocent Transferee Importer: CESTAT Chennai

August 29, 2025 621 Views 0 comment Print

CESTAT Chennai held that denial of DEPB scrip benefit to innocent transferee importers of fraudulently obtained licence by original licence holder not justifiable since licence was not cancelled by appropriate authority at the time of import of goods. Accordingly, order set aside and appeal allowed.

SCN issued by DRI officer in drawback matter is jurisdictionally valid

August 28, 2025 768 Views 0 comment Print

CESTAT Chennai held that Directorate of Revenue Intelligence [DRI] has jurisdiction to issue a show cause notice [SCN] in the case of drawback. Accordingly, plea of appellant of DRI officers lacked jurisdiction failed.

CESTAT Remands SAD Refund Due to Incomplete CA Certificate

August 27, 2025 789 Views 1 comment Print

CESTAT Chennai returns N.R. Colours Ltd.’s SAD refund case to original authority for re-evaluation, citing an incomplete Chartered Accountant’s certificate as the reason for initial rejection.

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