![CESTAT Annual Case Digest 2023 [Part 1]](https://www.taxscan.in/wp-content/uploads/2024/01/Annual-Digest-2023-CESTAT-Annual-Digest-2023-cestat-customs-tax-judgments-cestat-digest-TAXSCAN.jpg "CESTAT Annual Case Digest 2023 [Part 1]")
CESTAT Annual Case Digest 2023 [Part 1]
This yearly digest analyzes all the CESTAT stories published in the year 2023 at taxscan.in CHA considered as Merely processing agent of documents...
![CESTAT Quashes Denial of CENVAT credit of Excise Duty on Manufacture of HCFC on ground of CENVAT credit Eligibility [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/CESTAT-Quashes-Denial-of-CENVAT-credit-CESTAT-Excise-Duty-Manufacture-of-HCFC-taxscan.jpg "CESTAT Quashes Denial of CENVAT credit of Excise Duty on Manufacture of HCFC on ground of CENVAT credit Eligibility [Read Order]")
![Any steel item used for fabrication of capital goods or inputs is entitled for CENVAT credit of Excise Duty in terms of Rule 2(l) CCR: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/steel-item-fabrication-of-capital-goods-capital-goods-CENVAT-credit-Excise-Duty-taxscan.jpg "Any steel item used for fabrication of capital goods or inputs is entitled for CENVAT credit of Excise Duty in terms of Rule 2(l) CCR: CESTAT [Read Order]")
![CENVAT credit of Excise Duty Demand on iron and steel products used in Manufacture of Final products: CESTAT Set Asides Demand due to Credit Eligibility [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/CENVAT-credit-Excise-Duty-Demand-iron-and-steel-products-Manufacture-of-Final-products.jpg "CENVAT credit of Excise Duty Demand on iron and steel products used in Manufacture of Final products: CESTAT Set Asides Demand due to Credit Eligibility [Read Order]")
CENVAT Credit of Excise Duty Allowable on Input Service and Capital Goods used for Manufacture of HCFC [Read Order]
CENVAT credit is allowable on capital goods for the manufacture of high-carbon ferrochrome (HCFC). The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held...
![CENVAT Credit of Excise Duty Allowable on Input Service and Capital Goods used for Manufacture of HCFC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/CENVAT-Credit-Excise-Duty-Input-Service-Capital-Goods-HCFC-CENVAT-Credit-of-Excise-Duty-taxscan.jpg "CENVAT Credit of Excise Duty Allowable on Input Service and Capital Goods used for Manufacture of HCFC [Read Order]")
Relief to Hyundai Motors: CESTAT Sets Aside Order Due to 9-Year Delay by ADGFT on Customs Exemption Application for Capital Goods Import under EPCG Authorization [Read Order]
In the significant case of Hyundai Motor India Limited, the Chennai bench of the Customs, Excise & Service Tax Appellate Tribunal(CESTAT) set aside an order denying duty exemption due to a 9-year...
![Relief to Hyundai Motors: CESTAT Sets Aside Order Due to 9-Year Delay by ADGFT on Customs Exemption Application for Capital Goods Import under EPCG Authorization [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Hyundai-Motors-CESTAT-Order-Delay-by-ADGFT-ustoms-Exemption-Application-Capital-Goods-Import-under-EPCG-Authorization-TAXSCAN.jpg "Relief to Hyundai Motors: CESTAT Sets Aside Order Due to 9-Year Delay by ADGFT on Customs Exemption Application for Capital Goods Import under EPCG Authorization [Read Order]")
Demand of Cenvat Credit on Capital Goods invoking Extended Period not valid in absence of Suppression of Fact: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise & Service Tax Appellate Tribunal(CESTAT) held that the demand of Cenvat Credit on capital goods invoking an extended period was not valid in the absence...
![Demand of Cenvat Credit on Capital Goods invoking Extended Period not valid in absence of Suppression of Fact: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Demand-of-Cenvat-Credit-Capital-Goods-invoking-Period-Suppression-CESTAT-TAXSCAN.jpg "Demand of Cenvat Credit on Capital Goods invoking Extended Period not valid in absence of Suppression of Fact: CESTAT [Read Order]")
Customs Duty Demand on Procurement of Capital Goods without Verifying Relevant Provisions Relating to Warehousing under Customs Act: CESTAT Directs Re-adjudication [Read Order]
The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) directed re-adjudication for the customs duty demand on the procurement of capital goods without verifying the...
![Customs Duty Demand on Procurement of Capital Goods without Verifying Relevant Provisions Relating to Warehousing under Customs Act: CESTAT Directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Customs-Duty-Demand-Procurement-of-Capital-Goods-Verifying-Relevant-Provisions-Warehousing-Customs-Act-CESTAT-Re-adjudication-taxscan.jpg "Customs Duty Demand on Procurement of Capital Goods without Verifying Relevant Provisions Relating to Warehousing under Customs Act: CESTAT Directs Re-adjudication [Read Order]")
Irregularities in Reversal of Cenvat Credit against Hindustan Petroleum: CESTAT Remands Matter for Computation of Interest liability for Premature Availment of credit on Capital Goods [Read Order]
In the case of Hindustan Petroleum Corporation Ltd about the irregularities in reversal of Cenvat Credit, the Mumbai bench of the Customs, Excise & Service Tax Appellate Tribunal(CESTAT) remanded...
![Irregularities in Reversal of Cenvat Credit against Hindustan Petroleum: CESTAT Remands Matter for Computation of Interest liability for Premature Availment of credit on Capital Goods [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Irregularities-in-Reversal-of-Cenvat-Credit-Reversal-of-Cenvat-Credit-Hindustan-Petroleum-CESTAT-Premature-Availment-CESTAT-News-Excice-Customs-Tax-News-TAXSCAN.jpg "Irregularities in Reversal of Cenvat Credit against Hindustan Petroleum: CESTAT Remands Matter for Computation of Interest liability for Premature Availment of credit on Capital Goods [Read Order]")
Cenvat Credit on Input or Capital Goods cannot be Denied merely for Showing Tubes and Flaps Separately in Invoices: CESTAT [Read Order]
The Chandigarh bench of the Customs, Excise & Service Tax Appellate Tribunal(CESTAT) has held that Cenvat Credit on Input or Capital Goods cannot be denied merely for showing tubes and flaps...
![Cenvat Credit on Input or Capital Goods cannot be Denied merely for Showing Tubes and Flaps Separately in Invoices: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Cenvat-Credit-on-Input-or-Capital-Goods-Cenvat-Credit-CESTAT-CESTAT-News-Excise-Customs-Service-Tax-Capital-Goods-Tubes-and-Flaps-Separately-in-Invoices-Tax-News-TAXSCAN.jpg "Cenvat Credit on Input or Capital Goods cannot be Denied merely for Showing Tubes and Flaps Separately in Invoices: CESTAT [Read Order]")
Exemption Availed on Capital Goods Imported Without Fulfilling Export Obligation: Customs Duty is Payable on Export Commitment Fulfilled: Supreme Court [Read Order]
The Supreme Court of India has clarified that where an importer assessee has availed a 100 per cent exemption from paying customs duty for the import of capital goods but failed to fulfil its export...
