Service Tax : CESTAT rules that affiliation fees collected by universities are statutory functions, not taxable services. Service tax demand and...
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...
Service Tax : Understand the CESTAT Ahmedabad ruling in Vishal Tansukhbhai Gohel vs Commissioner of Central Excise & ST. No service tax on freig...
Service Tax : CESTAT Ahmedabad ruling in Shakti Enterprise vs Commissioner of Central Excise & ST clarifies that CHA's reimbursable expenses are...
Custom Duty : CESTAT, Allahabad penalizes Commissioner for delaying Tribunal order implementation. Rs. 2,00,000 penalty imposed, and contempt pr...
CA, CS, CMA : CESTAT e-Filing Software User Manual explains about New User Registration, User Home Page Navigation, Filing, (Petition/Appeal) ...
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...
Excise Duty : The Union Cabinet today gave its approval for setting up six additional Benches of the Customs, Excise and Service Tax Appellate T...
Service Tax : The Customs, Excise & Service Tax Appellate Tribunal has directed JetLite (formerly Sahara Airlines Ltd) to pay Rs 100 crore (Rs 1...
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...
Custom Duty : CESTAT examined whether Bluetooth headsets should be treated as communication devices or ordinary headphones. It held that devices...
Service Tax : The Tribunal examined a service tax demand raised on the basis of DGARM data and financial statements. It held that reliance solel...
Custom Duty : CESTAT Delhi held that food testing kits were wrongly described as being for “diagnostic use only” to claim a customs exemptio...
Service Tax : CESTAT Chennai held that villas constructed on separate plots under individual agreements and approvals do not constitute a reside...
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...
Custom Duty : Read Notification No. 02/2023 from CESTAT, New Delhi, introducing virtual hearings. Learn about the procedure, technical requireme...
Goods and Services Tax : Applications are being invited for 2 anticipated vacancies of Member (Technical) and 4 anticipated vacancies of Member (Judicial) ...
CA, CS, CMA : Representations have been received from the Bar Associations requesting for physical hearing of appeals. As there is improvement i...
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...
Goods and Services Tax : Representations have been received from the Bar Associations at Mumbai, Bangalore, Ahmedabad, Chandigarh and Hyderabad Benches of ...
CESTAT Mumbai sets aside a ₹10 lakh penalty on S.A. Dalal & Co., a Customs House Agent, citing lack of investigation and statement recording.
CESTAT Kolkata sets aside penalty and vehicle confiscation for Vinod Kumar Agarwal, a transporter, citing lack of evidence of his knowledge in alleged smuggling of black pepper and arhar.
The CESTAT Delhi ruled that statements recorded under Section 108 of the Customs Act, 1962, are not valid evidence under Section 138B without proper examination.
CESTAT Hyderabad rules products like fatty acid, wax, and gums generated during rice bran oil refining are “waste” and qualify for excise duty exemption.
CESTAT Chennai rules against service tax on reimbursements received by Seamax Shipping India Pvt. Ltd. as a “pure agent,” citing Supreme Court precedent.
CESTAT Chandigarh rules imported goods’ value cannot be solely enhanced based on DRI alerts. It also confirms CVD exemption for polyester fabric, citing Supreme Court rulings.
CESTAT Delhi rules extended service tax limitation not valid when demand is based solely on income tax disclosures, citing lack of suppression.
CESTAT Chennai denies Amicus Communications’ customs duty refund appeal, citing failure to provide mandatory documents, lack of diligence, and strict compliance for exemptions.
The CESTAT Kolkata set aside a penalty in a gold smuggling case against a claimant, finding no documentary evidence of her involvement, despite upholding the gold’s confiscation.
CESTAT Hyderabad rules against extended limitation or penalty where excise clearance details were fully disclosed in ER-1 returns, remanding duty recalculation.
