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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 1188 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 1314 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 1170 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 1038 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 651 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 3201 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 2232 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 1217 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 468 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 3037 Views 0 comment Print


Latest Judiciary


Activity of granting call option doesn’t qualify as rendering of service: CESTAT Delhi

Service Tax : CESTAT Delhi held that granting “call option” is not an activity of rendering service. Thus, appellant has wrongly been held t...

August 16, 2024 54 Views 0 comment Print

Penalty imposed on customs broker for non-compliance with provisions of CBLR, 2018: CESTAT Delhi

Custom Duty : CESTAT Delhi held that imposition of penalty and revocation of customs broker license justified as customs broker abetted the ille...

August 16, 2024 90 Views 0 comment Print

Rejection of refund claim for non-mentioning of period particulars in CA’s certificate is harsh: CESTAT Chennai

Custom Duty : CESTAT Chennai rejection of refund claim merely for non-mentioning of period particulars in CA’s certificate unjustifiable as re...

August 16, 2024 123 Views 0 comment Print

Indian Companies Promotion of Australian Services is Export of Service: CESTAT Chandigarh

Service Tax : Oceanic Consultants Pvt Ltd Vs Commissioner or Central Excise And Service Tax (CESTAT Chandigarh) CESTAT Chandigarh held that Indi...

August 13, 2024 165 Views 0 comment Print

No service tax on commission charged by Indian Bank for granting credit facility to foreign service recipient: CESTAT Chennai

Service Tax : Held that the appellant has satisfied all the conditions for treating the service as export of service but there is a need to veri...

August 13, 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 1659 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 2853 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 3012 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 1530 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 5772 Views 0 comment Print


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

August 29, 2023 345 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 408 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 588 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 174 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.

CESTAT Upholds Quashing of ADD on Imported Diethyl Thio Phosphoryl Chloride

August 28, 2023 213 Views 0 comment Print

CESTAT Chennai upheld the quashing of Anti Dumping Duty (ADD) for imported Diethyl Thio Phosphoryl Chloride based on the Customs Tariff Act nuances.

CESTAT Upholds Refund for Dalmia Cement over Delays

August 28, 2023 204 Views 0 comment Print

CESTAT Chennai supports Dalmia Cement’s refund claim due to the Customs Department’s delay in reviewing orders, marking an important legal precedent.

No Service Tax on Road Repair, Management & Maintenance Services to NHAI

August 28, 2023 675 Views 0 comment Print

CESTAT Hyderabad rules that no service tax is applicable on road repair, management, and maintenance services provided to NHAI from 2005-2009.

International inbound roaming services amount to export of service

August 28, 2023 942 Views 0 comment Print

CESTAT Chennai held that Foreign Telecommunication Operator (FTO) is not the service receiver, but the visitors to India who use the service during their visit to India, are the service receiver and as per appellant’s own case the activity amounts to export of service and therefore, not exigible to Service Tax.

CENVAT Credit availed on trading activity is not admissible

August 28, 2023 747 Views 0 comment Print

CESTAT Chennai held that cenvat credit availed on trading activity is not admissible, accordingly, cenvat credit admissible on common input services needs to be reversed by invoking the extended period of limitation.

Tribunal doesn’t have jurisdiction to prescribe rate of interest for refund

August 26, 2023 462 Views 0 comment Print

CESTAT Allahabad held that tribunal has no jurisdiction to prescribe the rate of interest which is prescribed by the Government of India in terms of Notification issue under Section 11BB of the Central Excise Act, 1944.

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