The Custom, Excise, and Service Tax Appellate Tribunal (CESTAT), Hyderabad held that the repair services and Man Power recruitment in the State of Jammu and Kashmir are ‘exempted services’ so the original authority to re-determine

In a recent case, the Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT)has held that exemption of Countervailing Duties (CVD) under excise notification cannot be denied when practically not possible to

The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Adjudication order on the Customs Act is void Ab initio when the Same issue was already Adjudicated Neeraj Sharma, the appellant challenged

The Mumbai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that Cenvat utilization by any unit of the same entity would not make any loss to the exchequer. M/s. Morganite

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi bench has held that the service tax cannot be levied on container detention charges and toll tax. The appellant is a multi-modal goods transporter under

The Mumbai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that no Service Tax payable on entitlement towards “Cost Petroleum” is not a consideration for service to Government of India. The appellant,

The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) recently held that no service tax is payable on contribution towards social security as a part of salary paid by the employer

In a recent case, the Mumbai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) allowed the refund on Unutilised Cenvat Credit since it was Calculated as Per the Prescribed Format Under Cenvat

The Chennai Bench of Customs, Excises and Service Tax Appellate Tribunal (CESTAT)  quashed the Order imposing Penalty on Customs Brokers as against the Principles of Natural Justice. The appellant, M/s. Seaswan Shipping and Logistics who

The Bangalore Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that Automatic Voltage Regulators classifiable under Electrical Transformers, Static Convertors and it attracts 20% duty. The appellant had filed Bill of

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that service tax could not have been levied on the amount recovered as liquidated damages. The appellant, M/s Rajcomp Info Service

The Customs, Excise and Service Tax Appellate Tribunal (ITAT), Mumbai bench has granted cash refund claims of unutilized CENVAT Credit during the pre-GST regime. The appellant, M/s Oil States Industries India Pvt. Ltd. had filed

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that suppression of facts has to be “wilful” with an intent to evade payment of Service Tax. The appellant, M/s. SOTC Travels

The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Delhi bench has directed the customs department to consider the refund claims filed in the year 2015. The Company, Vivo Mobile is engaged in the import

The CESTAT, Ahmedabad bench has held that the stock exchange fee paid for availing stock exchange service shall be subject to service tax under Reverse Charge Mechanism (RCM) in terms of Section 66A read with