Approval of Resolution Plan by NCLT Abates appeals before CESTAT: CESTAT [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) ruled that the approval of Resolution Plan by the National Company Law Tribunal ( NCLT ) abates appeals before the
No service tax for Construction of Slaughter House for Municipal Corporation: CESTAT [Read Order]
The Allahabad bench of the Customs Excise & Service Tax Appellate Tribunal ( CESTAT ) held that no service tax for the construction of slaughterhouse for the municipal corporations. The CESTAT observed that there are
CESTAT Abates Service Tax Appeal as per Rule 22 of CESTAT Procedure Rules on ground of Non-filing of Application by Liquidator [Read Order]
The Bangalore bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) abated the service tax appeal as per Rule 22 of CESTAT procedure rules,1982 on the grounds of non-filing of application by the
Reimbursable Expenses to Chartered Accountant Firm not subject to Service Tax: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi bench has held that the reimbursable expenses to Chartered Accountant is not subject to service tax under the provisions of the Finance Act, 1994.
Rejection of Refund on Flimsy grounds would defeat purpose of Rebate Schemes and causes Inconvenience to Exporters: CESTAT [Read Order]
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Kolkata bench slammed the service tax department for rejecting refund claims on flimsy grounds and observed that such practices would defeat the purpose if rebate schemes
No Service Tax applicable to AGM conducted under Convention Centre, No Element of Commerciality: CESTAT [Read Order]
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Chandigarh has held that service tax is not applicable to Annual General Meeting (AGM) conducted under a convention centre, as there is no element of commerciality
CESTAT quashes Penalty imposed by Customs Authority for alleged carrying of Cigarette Sticks not declared in IGM as No Opportunity of Cross-Examination was given
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Ahmedabad Bench quashed the penalty  imposed by Customs Authority for alleged carrying of cigarette sticks not declared in Import General Manifest (IGM) as no opportunity of
No GTA Service in the Absence of Consignment Notes: CESTAT sets aside Demand of Service Tax
In a recent case, the Ahmedabad bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) set aside the demand for service tax since there was no Goods Transport Agency( GTA )
CESTAT grants Service Tax Refund to Adani Power [Read Order]
The West Zonal Bench of Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) has granted a refund of Service Tax to Adani Power. The Adani Power had set up a power plant for
Death of Appellant abates Proceedings: CESTAT [Read Order]
In a major ruling the Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), observed that death of appellant abates proceedings. At the time of hearing of this appeal, Gurmeet
Custodian not supposed to take Custody of Goods treating entire Customs Area as a Warehouse: CESTAT [Read Order]
The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that the custodian is not supposed to take custody of goods treating the entire customs area as a warehouse. The appellant, M/s.MTI
CESTAT upholds Excise Duty Demand against Cadbury [Read Order]
In the case of Commissioner of Central Excise, Pune vs. M/s Cadbury India Ltd., the Custom, Excise & Service Tax Appellate Tribunal (CESTAT) held that milk crumb is marketable and hence Cadbury is liable to
Green Peas removed from ‘Free’ to ‘restricted category’ Prior Authorization required: CESTAT refuses to issue Demurrage Waiver Certificate to Importer [Read Order]
The Hyderabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) refused to ​​issue a demurrage waiver certificate to Importer and held that Green Peas removed from ‘free’ to ‘restricted category’ prior authorization required.
Cancellation & Revocation of Central Excise Registration Infructuous and Meaningless in light of Introduction of GST Regime: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai bench has held that the Cancellation and Revocation of Central Excise Registration are Infructuous, Meaningless and Irrelevant in the light of the introduction of the
CESTAT allows CENVAT Credit on Structural Items in the Nature of MS Sheets, Angles etc. [Read Order]
The Customs, Excise& Service Tax Appellate Tribunal (CESTAT), Chennai, has on Friday ruled that CENVAT credit is to be allowed on structural items in the nature of MS sheets, angles etc. The said ruling was