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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 669 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 93 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


Release of seized gold refused as general corroboration sufficient to seize smuggled gold

September 21, 2023 585 Views 0 comment Print

CESTAT Kolkata held that seized gold biscuits cannot be released as transportation of smuggled gold not justified based on fabricated transit challan and held mere general corroboration is sufficient.

Imposition of penalty not sustainable as duty demand settled under SVLDR Scheme

September 20, 2023 639 Views 0 comment Print

CESTAT Delhi held that when the demand of duty has been settled under SVLDR Scheme, the imposition of penalty would fail on simple ground that if the appellants had applied under the said scheme, they would have paid ‘nil’ duty.

Clearance of capital goods under EPCG till exit from SEZ unit not available

September 20, 2023 1128 Views 0 comment Print

CESTAT Ahmedabad held that as appellant has not exited from Special Economic Zone (SEZ), they are not eligible for clearing capital goods under the prevalent Export Promotion Capital Goods Scheme (EPCG Scheme).

Customs broker facilitating export of prohibited items liable for penal action

September 20, 2023 438 Views 0 comment Print

CESTAT Delhi held that revocation of customs broker licence and penalty action thereof on customs broker justified as he duly facilitated export of Prohibited items i.e. Gutkha pouches.

No Service Tax on GTA services When No Consignment Note Issued to Service Recipient

September 20, 2023 2370 Views 0 comment Print

CESTAT Chennai delivers relief to Vedanta Limited, ruling that no Service Tax is leviable when no consignment note is issued to the service recipient.

CESTAT Upholds Penalty under Customs Act for Illegal Importation & Misdeclaration

September 20, 2023 540 Views 0 comment Print

In the Ajay Kumar Singh vs Commissioner of Customs (CESTAT Kolkata) case, penalty upheld for illegal importation of batteries and ammonium chloride. Detailed analysis here.

CESTAT Upholds Redemption Fine and Penalty for Import License Non-Compliance

September 20, 2023 282 Views 0 comment Print

Read about the CESTAT Kolkata case Commissioner of Customs vs. S N Enterprises. Find out why the redemption fine and penalty were upheld under the Customs Act.

Pre-fabricated shelters, tower, tower material are eligible for CENVAT Credit

September 20, 2023 636 Views 0 comment Print

CESTAT Chandigarh quashes denial of Cenvat Credit on input, input services, capital goods for Tower Vision India Pvt Ltd. Analysis of the ruling.

Invoices Required for SEZ Rent-A-Cab Service Exemption Claim: CESTAT

September 20, 2023 336 Views 0 comment Print

Analysis of CESTAT Ahmedabad’s order on the exemption claim for Rent-a-Cab services provided in SEZ, emphasizing the need for supporting invoices.

Mens Rea Necessary for Penalty under Central Excise Rules: CESTAT

September 20, 2023 384 Views 0 comment Print

CESTAT Chandigarh rules on penalty in CCE-Jammu Vs. Khyber Industries (P) Ltd. Detailed analysis of mens rea requirement under Rule 25 of Central Excise Rules.

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