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Excise & Customs

‘Input’ vs ‘Input Service’ Mismatch in ST-3 Return a Harmless Error: CESTAT Allows Cenvat Credit Refund u/s. 142(9)(b) [Read Order]

Advika Dwivedi

The Customs, Excise & Service Tax Appellate Tribunal, Delhi, held that a mismatch between ‘input’ and ‘input service’ entries in an ST-3 Return...

Concrete Mix Manufactured at BMRCL Site Not Classifiable as Ready-Mix Concrete: CESTAT Sets aside...

DGFT issues EODC against Imported Cars: CESTAT rules Customs cannot Demand duty Once obligation...

CESTAT Weekly Round-up

Misclassified Textile Imports Seized: Madras HC Directs Customs to Permit Re‑Export on Execution of...

Penalty Not Sustainable when Customs Ignores Assessee’s Valuation: CESTAT Quashes Penalties of Rs 1.57 Crore [Read Order]

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Bench at Kolkata, has set aside the penalties imposed upon appellant, a Government approved valuer, under Sections 112(a)(iii) and...

Gold Seizure by Customs: CESTAT says Dept failed to prove Seized Gold is Foreign and Smuggled, Orders Release [Read Order]

The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) Bench at Kolkata held that the Department failed to establish the foreign origin or smuggled nature of the gold, in a case ...

Excise Duty Cannot Rest on Assumptions: CESTAT Rules Clandestine Clearance Allegation Fails for Lack of Cogent Evidence [Read Order]

The Customs, Excise and Service Tax Appellate Tribunal, Kolkata (CESTAT) has held that excise duty cannot be demanded on the basis of assumptions, presumptions, or preponderance of probabilities,...

Duty Demand on DFIA Imports Set Aside: CESTAT Rules Extended Limitation Cannot Apply to Bona Fide Transferee [Read Order]

The Chennai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT), set aside a duty demand raised by invoking the extended limitation period under the Customs Act, 1962, holding that...

Clandestine Removal Charge Fails: CESTAT Drops ₹97.9 Lakh Excise Demand over Non-Compliance with S.9D and S. 36B [Read Order]

The Kolkata Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that THE clandestine removal charge could not be sustained and the demand of ₹97.9 lakh was required to be set...

Insurance Company's CENVAT Credit Appeal Allowed: CESTAT Rules Services Received Before Restrictive Definition Applied [Read Order]

The Chennai Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) allowed the Appellant’s appeal, holding that credit cannot be denied on grounds not raised in the Show Cause...

Revenue Sharing with Doctors and Diagnostic Partners Not Taxable as BSS: CESTAT Sets Aside Service Tax Demand [Read Order]

The Chandigarh Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that revenue sharing arrangements between hospital entities and Diagnostic Service Providers (DSPs) or ...