CBIC Chairman releases e-compendium of Pro-Revenue CESTAT Case Laws [Read Notification]

The Central Board of Indirect Taxes and Customs (CBIC) Chairman Sanjay Kumar Agarwal along with Members of the Board and senior officers from New Delhi HQ has released the 3rd edition of e-Compendium of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) case laws in favour of revenue.

The Office of the Chief Commissioner (AR) has compiled the same to aid revenue representatives in litigation.

The Chairman stated “It is heartening to know that the office of the Chief Commissioner (AR) has compiled the 3rd edition of e- Compendium of CESTAT. Essentially, these case laws are in the nature of pro-revenue and also elucidate various legal interpretations. As usual, a fresh compendium 3rd in line will find favour among the departmental officers in discharging their official functions efficiently. Rather, it will be a great supplement to their already existing repertoire. I take this occasion to congratulate the office of the Chief Commissioner (AR) CESTAT, New Delhi for coming up with excellent 3rd Compendium in a row and sharing its immense experience with field formations.”

The case laws cover a vast range of legal issues pertaining to the domain of the Customs, Central Excise and Service Tax. While compiling these case laws, the relevance and importance of the ratios of the judgments concerning issues such as taxability, classification valuation, limitations, exemption,etc. have been kept in mind. The e-Compendium also provides facility for easy retrieval of case laws issue wise.

Chief Commissioner (AR) and Editor in Chief S Faheem Ahmed stated, “As you are all aware recently the CESTAT had celebrated 40 years of its formation and has rendered yeoman's service both to the cause of revenue and interest of the taxpayers. The journey of its glorious past continues and the Authorized Representatives on behalf of the Revenue are its partners. As a result, due to immense hard work, both by the Authorized Representatives and the Hon'ble Members of the Tribunal, a large number Of cases have emerged which are very vital for the appropriate understanding of the law against this background. The Officers of the CC(AR), have compiled e-Compendium which in my view will be very helpful to all the field formations in decision making.”

“The cases in the Compendium are for the period November, 2021 to July, 2023 and in all 305 cases are covered”, he added.

To Read the full text of the Order CLICK HERE

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