CESTAT Archives

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | No entitlement of Cenvat credit on Outdoor catering service; Tribunal partly allows appeal

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): S.S. Garg (Judicial Member) partially allowed an appeal against the confirmation order of Commissioner

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Non compliance with the procedure leads to dismissal of refund claim; Tribunal dismisses appeal

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Suvendu Kumar Pati (Judicial Member), dismissed an appeal which was filed with the rejection

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | No intention to evade duty, penalty set aside; Tribunal partly allows appeal

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ramesh Nair (Judicial Member) partly allowed an appeal where the issue was whether the

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Penal charges for late filing of Bill-of-Entry waived; Tribunal allows appeal

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): P. Dinesha (Judicial Member) allowed an appeal which was filed against the Order-in-appeal passed

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Nexus between services and business activities to be established in order to avail Cenvat Credit; Tribunal allows appeal

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

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Whether place of providing service play any role in entitlement of Cenvat Credit? Tribunal answers

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ramesh Nair (Judicial Member) allowed an appeal which was filed against the denial order

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Calcite Sand (Calcite Powder) to be classified under CT 2503 9030, Tribunal allows appeal

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): A Division Bench comprising of Ramesh Nair (Judicial Member) and Raju (Technical Member), allowed

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Denial of credit barred by limitation; 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 | Services availed amounts to input services to be eligible for credit; Tribunal allows appeal

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

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Whether reimbursement of salary paid to ‘secondee’, to parent company, amounts to consideration for provision of manpower recruitment & supply agency services, within the meaning of S. 65(68) of Finance Act; Tribunal explains

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of P. Venkata Subba Rao (Technical Member) and P. Dinesha (Judicial Member)

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Whether a by-product from a factory be considered as manufactured goods and should it fall under ‘excisable goods’ or ‘exempted goods’ as provided in R. 2(d) of Cenvat Credit Rules, 2004; Tribunal answers while dismissing appeal

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

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Whether R. 6(4) credit of capital goods admissible if the production and clearance of dutiable goods takes place within two years from the date of commencement of production; Tribunal explains while allowing the appeal

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

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Cenvat Credit including Education Cess and SHE cess taken on R&D services entitled to be distributed; Tribunal allows appeal

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of P.V. Subba Rao (Technical Member) and P. Dinesha (Judicial Member) allowed

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Amount already reversed before introduction of CGST Act 2017 entitled to be re-credited; Tribunal allows appeal

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

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Less than 12 residential units to be covered under exemption clause, refund allowed; Tribunal considers the Architect certificate, floor plan

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Suvendu Kumar Pati (Judicial Member) allowed an appeal filed against the rejection of refund

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Enterprise Resource Planning (ERP) does not attract service tax under the category of Management or Business Consultant Service; Tribunal allows appeal

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

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Interest on delayed refund under the provisions of S. 27A of Customs Act, 1962 does not arise; Tribunal allows appeal

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): P. Venkata Subba Rao (Technical Member) allowed an appeal which was filed against the

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Goods under SFIS Scheme dutiable and not exempted goods, provisions of R. 6 (3) of CCR, 2004 not applicable; Tribunal allows appeal removing demand of interest and penalty

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ashok Jindal (Judicial Member), allowed an appeal which was filed to decide over the

Case Briefs High Courts

CESTAT | 100% Export Oriented Unit entitled to refund claim for the Cenvat credit under R. 5 of CCR, 2004; Tribunal allows appeal

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of P.V. Subba Rao (Technical Member) and P. Dinesha (Judicial Member) allowed

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Assessee eligible for availing CENVAT credit on service tax paid on outward transportation of its finished goods; Tribunal dismisses appeal by the Revenue

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): P.K. Choudhary (Judicial Member), dismissed an appeal filed by the Revenue alleging that the