CESTAT Archives | Page 2 of 4

Case Briefs Tribunals/Commissions/Regulatory Bodies

Will compensation paid by an employee to an employer for resigning from service without giving requisite notice, fall under taxable service? CESTAT decodes

Customs, Excise & Service Tax Appellate Tribunal, Bangalore (CESTAT): The Coram of S.K. Mohanty (Judicial Member) and P. Anjani Kumar (Technical Member)

Experts Corner Tarun Jain (Tax Practitioner)

To Appeal or Not to Appeal? Curious Case of Anti-Dumping Duty not Levied

by Tarun Jain†
Cite as: 2022 SCC OnLine Blog Exp 30

Case Briefs Supreme Court

Whether confiscation by Custom & Excise Authority forfeits the claim of Secured Creditor over such property? Whether the dues of Excise department create a First Charge? SC answers

Supreme Court: The Division Bench of L. Nageswara Rao and Vineet Saran*, JJ., quashed the confiscation order of Customs and Central Excise

Case Briefs Tribunals/Commissions/Regulatory Bodies

Whether Membership Subscription Charges, which is an essential service for business promotion, will be eligible for CENVAT Credit? CESTAT explains

Customs, Excise and Service Tax Appellate Tribunal, Chennai: While taking into consideration various of kinds of charges and whether they would qualify

Op Eds OP. ED.

Interplay between CSR and GST

by Yash Vardhan Garu* and Akansha Bohra**

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Even when an assessee has suppressed facts, the extended period of limitation can be invoked only when “suppression‟ or “collusion” is wilful with an intent to evade payment of duty; Tribunal decides

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Dilip Gupta (President) and C.J. Mathew (Technical Member) allowed an appeal

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Can cenvat credit be availed on event management services? Tribunal explains

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ashok Jindal (Judicial Member) allowed an appeal which was filed against the impugned order

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | What is the role of will/intention in evasion of payment of duty? Tribunal explains

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Rachna Gupta (Judicial Member) allowed an appeal in relation to evasion of payment of

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Is demand of service tax of reverse charge basis in respect of commission to a foreign entity valid? Tribunal explains

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Raju (Technical Member) partly allowed an appeal which was field against the demand of

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Discounts offered by car manufacturers to their dealers for onward transmission to corporate customers taxable? Tribunal explains

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of CJ Mathew (Technical Member) and Ajay Sharma (Judicial Member), allowed an

Case Briefs Tribunals/Commissions/Regulatory Bodies

NCLT | Failure to furnish annual returns not a justifiable ground for striking off the name from RoC-Restores the name

National Company Law Tribunal Allahabad (NCLT): Justice (Retd.) Rajesh Dayal Khare, Judicial Member, while ordering the Registrar of Companies to restore the

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Amount received by Revenue, as deposit or pre-deposit unauthorisedly or under mistaken notion, etc., cannot be retained by Revenue; Tribunal allows appeal

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ashok Jindal (Judicial Member) allowed an appeal which was filed against the impugned order

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Whether credit of Excise Duty/Additional Customs Duty (CVD) on inputs and capital goods and credit of Service Tax paid on input services which have been used for construction of Mall, further used/usable for providing taxable output service admissible? Tribunal answers

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Dilip Gupta (President) and P. Anjani Kumar (Technical Member), partly allowed

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Can service tax be levied on the composite works contracts services? Tribunal answers

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Ashok Jindal (Judicial Member) and Sanjiv Srivastava (Technical Member) allowed an

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Can input services used by the provider of taxable service for providing output service be covered by the exclusion clause? Tribunal answers

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): SS. Garg (Judicial Member) allowed appeals which were filed after the rejection of refund

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Whether the service tax can be demanded on the construction of houses for rehabilitation of poor people under JNNURM? Tribunal answers

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Anil Choudhary (Judicial Member) and P. Anjani Kumar (Technical Member) allowed

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | If the ownership of gold is proved to the customs, can it still be penalized? Tribunal upholds confiscation of gold concealed inside the inner garment

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): S.S. Garg (Judicial Member) partly allowed an appeal which was filed aggrieved by the

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Is there a requirement to pay 10% of value of exempted goods in terms of Rule 6(3) of Cenvat Credit Rules, 2004? Tribunal answers

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Ramesh Nair (Judicial Member) and Raju (Technical Member) allowed the appeal

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Is Service Tax chargeable on the services rendered by the foreman in the chit fund business? Tribunal answers

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): P. Dinesha (Judicial Member) allowed an appeal which was filed after being rejected by

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Does Rule 4(5)(a) of Cenvat Credit Rules, 2002 cover the return of waste and scraps and is it subject to Central Excise duty? Tribunal answers

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Rachna Gupta (Judicial Member) allowed an appeal which was filed aggrieved by the order-in-original