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 Delhi rules booking disputed tax as expense doesn’t prove unjust enrichment, allows Oiles India refund claim paid under protest after goods clearance.
CESTAT Mumbai sets aside duty demand on Eurotex Industries, holding that clearing finished goods at ‘Nil’ duty satisfies the ‘appropriate rate of duty’ condition for EOU exemptions.
CESTAT Mumbai upholds security deposit forfeiture for customs broker failing to verify importer credentials under CBLR, sets aside licence revocation.
CESTAT Delhi held that consultancy services rendered by the appellant to the foreign university/foreign group entity do not fall under the category of “intermediary services” and the appellants are eligible for the benefit of „export of services”. Accordingly, appeal allowed and demand set aside.
CESTAT Chennai held that issuance of show cause notice after elapsing of more than six years period from the time of exports is unsustainable in law. Accordingly, order passed thereon cannot be sustained.
CESTAT Delhi sets aside order in Tradewell customs valuation dispute, finding reliance on a previously quashed order improper for rejecting transaction value.
CESTAT Allahabad rules service tax not applicable to restaurant takeaway food, affirming it as a sale of goods based on judicial precedents.
CESTAT Chennai rules wind turbine towers are parts of wind electric generators (CTH 8503), overturning customs’ classification as general structures (CTH 7308).
CESTAT Mumbai held that taxing entirety of income as consideration under ‘management, maintenance or repair service’ without disaggregating consideration among several activities is lack of wherewithal. Accordingly, order set aside and matter remanded back.
Bangalore CESTAT rules EOU not eligible for cash refund of Cenvat credit on supplies to other EOUs after March 2015 amendment but allows re-credit.
