Cestat judgments

Tribunal Rules, 2020: Reinforcement of executive dominance

Excise Duty - 1. Introduction The present paper aims to analyse the Tribunal, Appellate Tribunal, and other Authorities (Qualifications, Experience, and other Conditions of Service of Members) Rules, 2020 which were passed by the Ministry of Finance. The analysis will be primarily done by looking at how the rules have responded to Supreme Court Decisio...

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Can CESTAT condone delay in filing Appeal before Commissioner (Appeals) beyond time permitted under statute

Excise Duty - Can CESTAT condone delay for filing of Appeal before Commissioner (Appeals) beyond permissible time limit prescribed under the statute? There are plethoras of cases where appellant was failed to file an appeal before Commissioner (Appeals) within the statutory time limit prescribed in the Act due to various reasons. These reasons can be d...

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CESTAT adopts new appellate procedure for online filing & hearing

Excise Duty - We are all aware that the entire world is reeling under severe pandemic, COVID 2019 or Corona virus and India too has been badly affected causing social disruption, economic shut down and health concerns. The economy is at a virtual standstill and entire nation is under lockdown since 25th March, 2020 resulting in shutdown of […]...

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Denial of ITC of invoice bearing handwritten serial number

Excise Duty - Denial of Input tax credit on the ground that invoice bears handwritten serial number is Correct ? Issue involved: Whether denial of Input tax credit by adjudicating officer is correct or not, on the ground that invoice bears handwritten serial number: CESTAT Krupa Trading Company Vs C.C.E. & S.T. (CESTAT Ahmadabad) Fact of the case: ...

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Credit not to be reversed when inputs shown as scrap at lesser value and not written off

Excise Duty - Whether reversal of Cenvat credit is required on the inputs which are shown as scrap & value of such inputs was shown at lesser value and not written off in the books of account?...

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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 Tribunal (CESTAT), including three at the existing locations of New Delhi, Mumbai and Chennai and three new Benches at Chandigarh, Allahabad and Hyderabad. ...

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Tribunal directed JetLite to pay Rs 100 crore as a pre-deposit on a service tax dispute

Excise Duty - The Customs, Excise & Service Tax Appellate Tribunal has directed JetLite (formerly Sahara Airlines Ltd) to pay Rs 100 crore (Rs 1 billion) as a pre-deposit on a service tax dispute, pending final settlement.Of the amount, Rs 64 crore (Rs 640 million) is towards service tax arrears and the rest is penalty for non-payment. The amount in di...

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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 complete his three year probation period. Can a Member of the Tribunal be sent home just like that? The answer, unfortunately is, `YES'....

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Shocking-95% Appeals By Deptt. Quashed By CESTAT – Bangalore

Excise Duty -  Believe it, 90 per cent of the appeals filed by the Customs, Central Excise and Service Tax Department of our nation against assessees, who had received a favourable order at the lower level, have been dismissed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), South Zonal Bench, Bangalore during the year 2008. Out [&h...

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CESTAT explains exercise of Option under Cenvat Credit Rule 6(3)(i)

Tata Steel Ltd. Vs CCEx. & S.Tax (CESTAT Kolkata) - The issue under consideration is whether the appellant, Tata Steel, was entitled to avail option under Rule 6(3)(ii) of the Cenvat Credit Rules?...

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No Service Tax on Octroi Collection in discharge of Sovereign Privilege

Traffic Manager Vs Commissioner of Service Tax (CESTAT Mumbai) - The issue under consideration is whether the service tax is applicable to the collection of Octroi for entry of goods in the discharge of sovereign privilege?...

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Actual Cost of Production as Assessable Value will be charged in Inter-Unit Transfer of Goods

Hindalco Industries Ltd. Vs Commissioner of Central Excise (Appeals) (CESTAT Kolkata) - The issue under consideration is whether assessee is justified in reducing the assessable value to the actual cost of production in the inter-unit transfer of goods?...

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Benefit of Basic Custom Duty exemption on import of ‘GoPro HERO5 Black’ Action Camera Allowed

Creative Peripherals & Distribution Ltd Vs Commissioner of Customs (CESTAT Mumbai) - whether assessing officer is correct in rejecting the benefit of Basic Customs Duty exemption claimed by the appellant on the import of ‘GoPro HERO5 Black’ Action Camera?...

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Composite Contract can be subject to service tax only under Work Contract Service after 01 June 2007

Kunnel Engineers and Contractors Pvt. Ltd. Vs C.C.,C.E.& S.T (CESTAT Bangalore) - The issue under consideration is whether the service would continue to be classified under CICS/CCS and changing the classification into WCS midway is permissible or not?...

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Amendment in the CESTAT Procedure Rules, 1982

Notification No. 1 of 2020 - (11/05/2020) - ery Memorandum of Appeal or Cross Objection shall set forth concisely .ruid under distinct heads, the Statement of Facts and Grounds of Appeal or Grounds of Cross Objection, as the case may be, consecutively numbered and typed in double space of the paper. They shall also contain a valid mobile numb...

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No sitting of benches of CESTAT this week, except urgent hearings, due to Corona Virus

NA - (13/03/2020) - The Ministry of Health and Family Welfare, Government of India has issued an Office Memorandum dated 5 March 2020 as advisory cautioning against mass gathering due to global pandemic Novel Coronavirus (COVID 19). The Honourable Supreme Court of India and the Honourable High Court of Delhi have also ...

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File Appeal on Legal Paper, Typed in Double space: CESTAT Delhi

Public Notice No. 04 of 2019 - (06/03/2019) - Every memorandum of appeal, cross-objections, reference applications, stay applications or any other Miscellaneous applications shall be typed neatly in double space on Legal size paper and the same shall be duly paged, indexed and tagged/punched firmly with each paper book in separate folder. Copie...

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Stay on Circular Mandating 10% Additional Pre- Deposit for Appeals before CESTAT

Circular No. F.No.01/05/Circular /CESTAT /2015 - (11/07/2017) - Hon'ble High Court of Delhi on 23.5.2017 has passed an interim order in W.P. No. 4551/2017 and accordingly, the demand of 10% additional mandatory deposit over and above the amount deposited before Commissioner (Appeals) is stayed till further orders. The circular dated 27.4.2017 issued by this offi...

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Appeal before CESTAT? Declare that such matter not pending in other courts

01(05)/ Circular/ CESTAT/ 2017 - (27/02/2017) - All the concerned parties may be directed that while filing appeal/ applications before this Tribunal they have to give an undertaking in the following format along with the appeals/applications to be filed before CESTAT....

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Recent Posts in "Cestat judgments"

CESTAT explains exercise of Option under Cenvat Credit Rule 6(3)(i)

Tata Steel Ltd. Vs CCEx. & S.Tax (CESTAT Kolkata)

The issue under consideration is whether the appellant, Tata Steel, was entitled to avail option under Rule 6(3)(ii) of the Cenvat Credit Rules?...

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No Service Tax on Octroi Collection in discharge of Sovereign Privilege

Traffic Manager Vs Commissioner of Service Tax (CESTAT Mumbai)

The issue under consideration is whether the service tax is applicable to the collection of Octroi for entry of goods in the discharge of sovereign privilege?...

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Actual Cost of Production as Assessable Value will be charged in Inter-Unit Transfer of Goods

Hindalco Industries Ltd. Vs Commissioner of Central Excise (Appeals) (CESTAT Kolkata)

The issue under consideration is whether assessee is justified in reducing the assessable value to the actual cost of production in the inter-unit transfer of goods?...

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Benefit of Basic Custom Duty exemption on import of ‘GoPro HERO5 Black’ Action Camera Allowed

Creative Peripherals & Distribution Ltd Vs Commissioner of Customs (CESTAT Mumbai)

whether assessing officer is correct in rejecting the benefit of Basic Customs Duty exemption claimed by the appellant on the import of ‘GoPro HERO5 Black’ Action Camera?...

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Tribunal Rules, 2020: Reinforcement of executive dominance

1. Introduction The present paper aims to analyse the Tribunal, Appellate Tribunal, and other Authorities (Qualifications, Experience, and other Conditions of Service of Members) Rules, 2020 which were passed by the Ministry of Finance. The analysis will be primarily done by looking at how the rules have responded to Supreme Court Decisio...

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Posted Under: Income Tax |

Composite Contract can be subject to service tax only under Work Contract Service after 01 June 2007

Kunnel Engineers and Contractors Pvt. Ltd. Vs C.C.,C.E.& S.T (CESTAT Bangalore)

The issue under consideration is whether the service would continue to be classified under CICS/CCS and changing the classification into WCS midway is permissible or not?...

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No ST on Reimbursement of expenses on behalf of service recipients

Awasthi Brothers Vs Principal Commissioner,Customs, Central Excise & Service Tax (CESTAT Delhi)

The issue under consideration is whether expenses received as reimbursement of expenses made on behalf of service recipients can form part of the assessable value and service tax will be applicable on it?...

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No Custom Penalty for goods cleared by officers after signing Bond

Bharat Tissues Pvt. Ltd. Vs C.C. (CESTAT Bangalore)

Penalty under Section 114A and other penal provisions cannot be invoked when the goods were permitted to be cleared by the officers. However, the Revenue will be free to recover duty along with interest in terms of the Notification....

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No Service Tax on Commission or Agency Fee remitted to entities for handling Vessels outside India

Bharat Petroleum Corporation Ltd. Vs Commissioner of Service Tax (CESTAT Mumbai)

The issue under consideration is whether the commission or agency fee remitted to entities for handling vessels outside India are exempt from service tax as per Section 78 of Finance Act, 1994? ...

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Cenvat Credit of ITC attributable to taxable output & use of Formula

Dell International Services India Pvt. Ltd. Vs C.C.E. & S.T. (CESTAT Bangalore)

The issue under consideration is whether ITC attributable to taxable output included in formula of determining ITC of exempted goods or services?...

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