Submission of Soft Copies of Appeal Memos is Optional: CESTAT Temporarily Suspends Amendments in Rules [Read Notification]

The Customs, Excises, Service Taxes Appellate Tribunal (CESTAT), on Saturday after considering the difficulties faced by the Bar Association, the CESTAT directed that the amendments in Rule 9(5), Rule 16(8) and last sentence of Rule...

CESTAT amends Appeal Rules to encourage Online Filings [Read Notification]

The customs, Excises, Service Taxes Appellate Tribunal (CESTAT), on Monday, amended the Customs, Excise, and Service Tax (Procedure) Rules, 1982 with immediate effect where the Tribunal amended the rules relating to online filing of appeals...

Goods Manufactured meant for use by Other Manufacturers also, can’t be subjected to Levy of Central Excise Duty: CESTAT [Read Order]

The Customs, Excises, Service Taxes Appellate Tribunal (CESTAT) held that the goods manufactured meant for use by other manufacturers also, cannot be subjected to levy of central excise duty under Section 4A of the Central...

CESTAT grants Cenvat Relief to Vodafone [Read Order]

The Customs, Excises, Service Taxes Appellate Tribunal (CESTAT) held that the Vodafone is not required to reverse Cenvat credit as the capital goods have not been physically removed from the premises where they were initially...

No Sitting of CESTAT Benches from 4 May to 15 May due to extension of Lockdown [Read Office Order]

The Custom, Excises, and Service Tax Appellate Tribunal (CESTAT), on Saturday, issued the office order under the direction of the President of India directing that there will be no sitting of Benches of the Tribunal...

Car Mats subject to Excise Duty under Residuary Entry: SC [Read Judgment]

The Supreme Court held that Chapter 87 of the Central Excise Tariff of India does not contain car mats as an independent tariff entry, so car mats to be included under the residuary sub-head “other”....

Activity of Transportation of Iron Ore can’t be treated as GTA Services: CESTAT [Read Order]

The Custom, Excise, and Service Tax Appellate Tribunal (CESTAT) has recently held that the activities of transportation of iron ore being one of the conditions in the contract with the raising contractors, who do not...

CESTAT cancels Summer Vacation 2020 [Read Order]

The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) has cancelled the Summer Vacation 2020. Consequent to lockdown declared by the Government of India, there has been no sitting of the Benches at...

Sponsorship and Endorsement expenses borne by Importer cannot include in Assessable Value: CESTAT [Read Order]

The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that Sponsorship and endorsement expenses borne by importers when not includible in the value of imports. The assessee, Adidas India is engaged in importing and...

Benefit of Voluntary Compliance encouragement Scheme can’t be denied due to Clerical Errors: CESTAT [Read Order]

The Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the benefit of the Voluntary Compliance encouragement Scheme, 2013 cannot be denied to the taxpayer merely on the ground...

Cenvat Credit can’t be denied merely on ground that It was taken on Provisional Assessment: CESTAT [Read Order]

The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the duty paid on the provisional assessment of bills of entry is legally authorized and the cenvat credit cannot...

CESTAT Order without disposing case on Merits should be Re-adjudicated: Madras HC [Read Judgment]

The High Court of Madras has recently remanded a matter back to the Central Excise and Service Tax Appellate Tribunal (CESTAT) for the reason that the appeal was allowed only on the ground of limitation...

‘Broadcasting Agencies’, representing ‘Broadcasters’ act as Surrogates not liable to Pay Tax on Additional Consideration Received from ‘Business Auxiliary Service’: CESTAT [Read Order]

The Customs Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai held that the ‘Broadcasting agencies’, representing ‘broadcasters’ act as surrogates not liable to pay tax on additional consideration for having rendered ‘business auxiliary service’. The...

CESTAT Larger Bench to decide on Set Off of Redemption Fine and Penalty from Sale Proceedings after Confiscation

A two-judge bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi bench has recently referred an issue to the Larger bench where the bench would decide whether the redemption fine and penalty...

FOB price cannot be treated as cum duty price under Customs Act: CESTAT [Read Order]

The Hyderabad bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the FOB price cannot be treated as cum duty price under the provisions of section 14 of the Customs...

Credit can’t be denied merely on ground of Clerical Error in mentioning Vehicle Number: CESTAT [Read Order]

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the CENVAT credit cannot be denied to the appellants merely on the ground of clerical error in mentioning the vehicle number. Before the...

No Presumption of Deemed Sale on ground of Non-Payment of VAT: CESTAT [Read Order]

The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has ruled the deemed sale cannot be presumed for the purpose of imposing service tax merely on the ground that VAT was...

Amount Collected from Clients Paid to Bank on Dishonouring of Cheque is covered under Reimbursable Expenses: CESTAT [Read Order]

The Custom, Excise, Service Tax Appellate Tribunal (CESTAT) held that the amount collected from the clients and paid to the bank on dishonouring of Cheque is covered under reimbursable expenses. In the case of M/s...

Input Tax can’t be denied merely because Invoice bears Handwritten Serial Number: CESTAT [Read Order]

The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the input tax credit cannot be denied merely on the ground that the invoices bear handwritten Serial Number. On...

Service Tax Refund cannot be claimed once barred by Limitation: CESTAT [Read Order]

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad bench has recently held that the refund of service tax cannot be claimed once the same is barred by limitation under section 11B of the...

‘Construction of Complex’ and ‘Residential Complex’ are same, demand of Service Tax can’t be fastened: CESTAT [Read Order]

The Custom Excise Service Tax Appellate Tribunal (CESTAT) ruled that the ‘construction of complex’ and ‘residential complex’ are the same and demand for service tax can not be fastened. In the case of M/s Prakash...