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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 978 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 903 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 915 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 513 Views 0 comment Print

No Service Tax on Advance Club Membership Fees: CESTAT Ruling

Service Tax : Learn about a CESTAT ruling regarding service tax on advance membership fees collected by clubs. Analysis and implications include...

November 2, 2023 795 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 2922 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 2004 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 1121 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 408 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 2974 Views 0 comment Print


Latest Judiciary


Anyone outside India to avail CENVAT credit: CESTAT Hyderabad

Custom Duty : CENVAT Credit Rules, 2004 or CENVAT Credit Rules, 2002 are framed under Central Excise Act, 1944. This Act applies to whole of Ind...

May 5, 2024 75 Views 0 comment Print

Refund of Duty Paid Without Protest Requires Assessment Challenge

Custom Duty : It is settled law that appellant refund claim wherein order determining duty is not challenged and modified in appeal by appellate...

May 5, 2024 81 Views 0 comment Print

Remelted Zinc classifiable under CTH 790120 0: CESTAT Ahmedabad

Custom Duty : Rajdev Inter Trade Pvt. Ltd. vs. C.C.-Mundra (CESTAT Ahmedabad) analysis: Remelted zinc deemed as zinc alloy, attracting 7.5% cust...

May 5, 2024 51 Views 0 comment Print

No Confiscation/Fine for Non-Bonded Goods storage in Bonded Warehouse with Customs Dept. Permission

Custom Duty : CESTAT Mumbai rules in favor of Ganesh Benzoplast Ltd., stating no confiscation if prior permission taken for storage of non-bonde...

May 5, 2024 84 Views 0 comment Print

Confirming differential duty not proposed in Show Cause Notice is unsustainable

Custom Duty : Philips India Limited vs Commissioner of Customs (Air Cargo) case analyzed by CESTAT Chennai. Detailed order reveals why different...

May 5, 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 1323 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 2682 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 2832 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 1383 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 5559 Views 0 comment Print


Free Supply Items Excluded from Assessable Value in Service Tax: CESTAT

August 30, 2023 219 Views 0 comment Print

CESTAT Chandigarh rules in Ahluwalia Contracts case: Free supply items’ value isn’t included in service tax calculation. Read a detailed breakdown.

Sugar cess paid on import of raw sugar duly available as cenvat credit

August 29, 2023 675 Views 0 comment Print

CESTAT Ahmedabad it is settled legal position that cenvat credit on the sugar cess paid as part of CVD in respect of import of raw sugar is duly available.

Revocation of license of authorized courier unjustified in absence of any role in impugned smuggling

August 29, 2023 285 Views 0 comment Print

CESTAT Chennai held that order of revocation of license as authorized courier unjustified as appellant didn’t played any role the impugned smuggling of gold and other commercial goods.

Extended period not invocable in absence of suppression of facts or malafied intention

August 29, 2023 825 Views 0 comment Print

CESTAT Ahmedabad held that since the issue involved is with regard to taxability of Ocean Freight and reimbursement of expense which is highly interpretational in nature. Further, in absence of suppression of facts or malafied intention, extended period of limitation is not invocable.

Service tax leviable on sub-contractor even though tax paid by main contractor

August 29, 2023 1137 Views 0 comment Print

CESTAT Ahmedabad held that it is settled legal position that sub-contractor is liable to pay service tax even though main contractor has paid service tax on total value. Accordingly, service tax demand sustained.

No Service Tax on School Children Transportation: CESTAT Ahmedabad

August 29, 2023 717 Views 0 comment Print

CESTAT Ahmedabad ruling in Akshar Travels v. C.C.E. & S.T.-Daman exempts school children transportation from service tax, citing educational body exclusion.

CENVAT Credit Allowed for Service Tax on Broadcasting Agency Invoices to Cable TV Operator

August 29, 2023 312 Views 0 comment Print

Examining the CESTAT Chandigarh order on Chanakya Communication’s appeal. The judgment pertains to Cenvat Credit claim rights linked to service tax payment.

CESTAT Quashes Service Tax Demand Beyond Normal Period on MSRTC Bus Hiring

August 29, 2023 378 Views 0 comment Print

CESTAT Ahmedabad quashes Service Tax demand on Green Logistics for hiring buses to MSRTC under ‘Rent a Cab Operator Service’.

No Excise Duty on Steel Structures forming part of Permanent Civil Construction: CESTAT

August 29, 2023 567 Views 0 comment Print

Examine the verdict by CESTAT Chennai concerning Sri Saraswathi Propeller Works’ case against GST & Central Excise, focusing on excise duty on steel structures.

CESTAT Upholds Service Tax Demand Due to Unsubstantiated Appellant Claims

August 28, 2023 153 Views 0 comment Print

CESTAT Delhi upheld service tax demand for Manan Infra Development Pvt Ltd. Key insights on ‘Construction of Complex’ service tax evasion and more.

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