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Affiliation Fees – No Service Tax Can Be Demanded: CESTAT Delhi

Service Tax : CESTAT rules that affiliation fees collected by universities are statutory functions, not taxable services. Service tax demand and...

August 29, 2025 963 Views 0 comment Print

Analysis of Notifications and Circulars for Week ending 13th April 2025

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...

April 15, 2025 6150 Views 0 comment Print

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 2541 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 2868 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 2451 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 5472 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 3372 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 1577 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 834 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 3439 Views 0 comment Print


Latest Judiciary


Bluetooth Headsets falls Under Heading 8517 as They Transmit & Receive Voice & Data

Custom Duty : CESTAT examined whether Bluetooth headsets should be treated as communication devices or ordinary headphones. It held that devices...

June 8, 2026 171 Views 0 comment Print

Extended Limitation Held Invalid as Tax Proceedings Were Based Solely on Third Paty Data

Service Tax : The Tribunal examined a service tax demand raised on the basis of DGARM data and financial statements. It held that reliance solel...

June 8, 2026 201 Views 0 comment Print

CESTAT Upholds Duty Demand as Food Testing Kits Were Misdeclared as Diagnostic Kits

Custom Duty : CESTAT Delhi held that food testing kits were wrongly described as being for “diagnostic use only” to claim a customs exemptio...

June 8, 2026 93 Views 0 comment Print

Common Amenities Cannot Convert Independent Villas Into a Taxable Residential Complex

Service Tax : CESTAT Chennai held that villas constructed on separate plots under individual agreements and approvals do not constitute a reside...

June 8, 2026 84 Views 0 comment Print

Govt Dept Liable for Interest on delayed Service Tax Deposit: CESTAT Allahabad

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...

June 8, 2026 72 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 4122 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 3699 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 4098 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 2079 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 7080 Views 0 comment Print


Service Tax: CESTAT Hyderabad Rules Liquidated Damages Not Taxable

April 16, 2025 777 Views 0 comment Print

CESTAT Hyderabad rules liquidated damages to BHEL are not taxable under service tax law as they do not constitute payment for tolerating an act.

Cess levied on export of Shrimp and Prawns unlawful hence refund granted

April 15, 2025 720 Views 0 comment Print

CESTAT Chennai held that cess levied on export of Shrimp and Prawns was unlawful and since the element of Agricultural Produce Cess paid on the export of Prawns and Shrimps was not passed, refund of the same is eligible.

Works Rolls Classified as Capital Goods: Import Allowed Under Status Holder Incentive Scheme

April 15, 2025 729 Views 0 comment Print

CESTAT Kolkata held that ‘Works Rolls’ are Capital Goods and not spare parts and hence eligible to be imported against full utilization of Status Holder Incentive Scheme [SHIS Scheme]. Accordingly, appeal of assessee allowed.

Analysis of Notifications and Circulars for Week ending 13th April 2025

April 15, 2025 6150 Views 0 comment Print

A summary of key updates for Income Tax, GST, RBI, and legal matters issued from April 7-13, 2025, including exemptions, tax forms, and regulatory changes.

Interest Payable Only from Date of Wrong CENVAT Credit Utilization: CESTAT Chennai

April 15, 2025 780 Views 0 comment Print

CESTAT Chennai order in Steel Authority of India Ltd. vs. Commissioner of GST & Central Excise regarding irregular CENVAT credit, interest liability, and penalty imposition.

Social Welfare Surcharge will be Nil when Basic Customs Duty is Nil: CESTAT Mumbai

April 12, 2025 1398 Views 0 comment Print

CESTAT Mumbai held that the amount of Social Welfare Surcharge (SWS) payable would be ‘Nil’ in case where Basic Customs Duty (BCD) is Nil. Accordingly, the appeal is allowed.

CESTAT Reduces Redemption Fine & Penalty for Procedural Delay in Legal Metrology Compliance

April 12, 2025 504 Views 0 comment Print

CESTAT Chennai partly allows appeal in Chadhuram Enterprises case, reducing redemption fine and penalty for non-compliance with labelling rules.

Incorrect Customs & Excise Law Penalty: CESTAT Remands Case

April 11, 2025 300 Views 0 comment Print

CESTAT Ahmedabad remands case, finding potential errors in penalty imposed on Swagat Synthetics under customs & excise laws. 

Demand for IGST on ‘lithium-ion batteries’ @18% confirmed: CESTAT Chennai

April 11, 2025 894 Views 0 comment Print

CESTAT Chennai held that demand for IGST on ‘lithium-ion batteries’ at the rate of 18%, however, demand for interest set aside since section 3(12) of the Customs Tariff Act incorporated interest only with effect from 16.08.2024.

No Service Tas on Amount Recovered Towards Penalties: CESTAT Delhi

April 11, 2025 603 Views 0 comment Print

CESTAT Delhi rules penalty amounts for contract breaches are not ‘services’ under Finance Act, thus not liable to service tax.

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