CESTAT Annual Digest 2024: Indirect Tax Cases [Part 5]
This annual round-up analytically summarizes all the Customs, Excise and Service Tax Orders of the CESTAT Benches of India reported at Taxscan.in...
![CESTAT Annual Digest 2024: Indirect Tax Cases [Part 4]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-Annual-Digest-2024-CESTAT-Indirect-Tax-taxscan.jpg "CESTAT Annual Digest 2024: Indirect Tax Cases [Part 4]")
![Burden of Proof Lies on Customs Dept to prove Allegation of Country of Origin for ADD: CESTAT drops ADD Demand on Unmarked Pallets [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Customs-Department-ADD-Demand-CESTAT-Drops-ADD-Demand-TAXSCAN.jpg "Burden of Proof Lies on Customs Dept to prove Allegation of Country of Origin for ADD: CESTAT drops ADD Demand on Unmarked Pallets [Read Order]")
![Customs duty cannot be demanded jointly and severally: CESTAT quashes penalty u/s 114A [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Customs-duty-cannot-be-demanded-CESTAT-quashes-penalty-CESTAT-taxscan.jpg "Customs duty cannot be demanded jointly and severally: CESTAT quashes penalty u/s 114A [Read Order]")
![Refund for 4% SAD on Imports Claimed After New Evidence Emerges: CESTAT Orders Verification Despite Initial Voluntary Withdrawal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Refund-SAD-on-Imports-Claimed-Evidence-Emerges-CESTAT-Orders-Verification-Despite-Voluntary-Withdrawal-TAXSCAN.jpg "Refund for 4% SAD on Imports Claimed After New Evidence Emerges: CESTAT Orders Verification Despite Initial Voluntary Withdrawal [Read Order]")
Interest on Delayed Refund Payable Three Months from Refund Application Date, Not from Commissioner (Appeals) Order: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that interest on sanctioned refunds under customs laws is payable from three months after the application...
![Interest on Delayed Refund Payable Three Months from Refund Application Date, Not from Commissioner (Appeals) Order: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Interest-on-Delayed-Refund-Payable-Refund-Application-Date-Commissioner-Appeals-Order-CESTAT-TAXSCAN.jpg "Interest on Delayed Refund Payable Three Months from Refund Application Date, Not from Commissioner (Appeals) Order: CESTAT [Read Order]")
Employee cannot be Penalized for Company’s Inadvertent Mistake in CENVAT Credit Claim without Proof of Malafide Intent: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) ruled that an employee cannot be held liable for a company's inadvertent error in claiming CENVAT credit...
![Employee cannot be Penalized for Company’s Inadvertent Mistake in CENVAT Credit Claim without Proof of Malafide Intent: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/CESTAT-CESTAT-Ahmedabad-CENVAT-Credit-Claim-Penalized-for-Companys-Inadvertent-Mistake-taxscan.jpg "Employee cannot be Penalized for Company’s Inadvertent Mistake in CENVAT Credit Claim without Proof of Malafide Intent: CESTAT [Read Order]")
Cost of Parts Supplied by Principal Manufacturer Excluded from Job Worker’s Assessable Value: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) ruled that the cost of parts supplied by the principal manufacturer is excluded from the job worker’s...
![Cost of Parts Supplied by Principal Manufacturer Excluded from Job Worker’s Assessable Value: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/CESTAT-CESTAT-Ahmedabad-Excise-and-Customs-Job-worker-assessable-value-exclusion-taxscan.jpg "Cost of Parts Supplied by Principal Manufacturer Excluded from Job Worker’s Assessable Value: CESTAT [Read Order]")
CESTAT classifies Siapton 10L and Isabion as Fertilizers under Tariff 3101 00 99 Citing Primary Nutrient-Based Composition [Read Order]
The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) classified Siapton 10L and Isabion as fertilizers under Central Excise Tariff Item No. 3101 00 99, citing...
![CESTAT classifies Siapton 10L and Isabion as Fertilizers under Tariff 3101 00 99 Citing Primary Nutrient-Based Composition [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/CESTAT-Siapton-10L-Isabion-Fertilizers-Tariff-3101-00-99-Citing-Primary-Nutrient-Based-Composition-TAXSCAN.jpg "CESTAT classifies Siapton 10L and Isabion as Fertilizers under Tariff 3101 00 99 Citing Primary Nutrient-Based Composition [Read Order]")
Accounts Employees of Principal Manufacturers not liable for Job Workers’ Excise Duty Lapses without Direct Involvement: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) held that employees of principal manufacturers cannot be penalized for excise duty-related lapses by job...
![Accounts Employees of Principal Manufacturers not liable for Job Workers’ Excise Duty Lapses without Direct Involvement: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/CESTAT-CESTAT-Ahmedabad-Excise-and-Customs-CESTAT-on-Excise-Duty-Lapses-Liability-TAXSCAN.jpg "Accounts Employees of Principal Manufacturers not liable for Job Workers’ Excise Duty Lapses without Direct Involvement: CESTAT [Read Order]")
Rule 9(1)(bb) of Cenvat Credit Inapplicable to RCM as Payments not based on Supplementary Invoices: CESTAT Grants Refund [Read Order]
The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) granted a refund of pre-GST CENVAT credit. It ruled that Rule 9(1)(bb) of the CENVAT Credit Rules, 2004, was...
![Rule 9(1)(bb) of Cenvat Credit Inapplicable to RCM as Payments not based on Supplementary Invoices: CESTAT Grants Refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/CESTAT-CESTAT-Ahmedabad-Rule-91bb-of-Cenvat-Credit-Excise-and-Customs-taxscan.jpg "Rule 9(1)(bb) of Cenvat Credit Inapplicable to RCM as Payments not based on Supplementary Invoices: CESTAT Grants Refund [Read Order]")
Time-Barred CENVAT Credit Demands do not Attract Interest: CESTAT modifies Lyka Labs' Decision [Read Order]
The Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) Ahmedabad bench has modified its earlier decision in the case of Lyka Labs, ruling that time-barred demands for CENVAT credit do not...
![Time-Barred CENVAT Credit Demands do not Attract Interest: CESTAT modifies Lyka Labs Decision [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Time-Barred-CENVAT-Credit-Demands-Attract-Interest-CESTAT-Lyka-Labs-Decision-taxscan.jpg "Time-Barred CENVAT Credit Demands do not Attract Interest: CESTAT modifies Lyka Labs Decision [Read Order]")