![CESTAT Annual Digest 2024: Indirect Tax Cases [Part 14]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-CESTAT-Annual-Digest-2024-Annual-Digest-2024-CESTAT-Customs-TAXSCAN.jpg "CESTAT Annual Digest 2024: Indirect Tax Cases [Part 14]")
CESTAT Annual Digest 2024: Indirect Tax Cases [Part 14]
This annual round-up analytically summarizes all the Customs, Excise and Service Tax Orders of the CESTAT Benches of India reported at Taxscan.in...
![Rule 9(1)(e) applicable for Reverse Charge Mechanism: CESTAT sets aside Cenvat Credit denial of Rs. 32.95 lakh [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Reverse-Charge-Mechanism-Cenvat-Credit-Denial-CESTAT-taxscan.jpg "Rule 9(1)(e) applicable for Reverse Charge Mechanism: CESTAT sets aside Cenvat Credit denial of Rs. 32.95 lakh [Read Order]")
![Mis-declaration to DGFT does not fall within the purview of S. 114AA of the Customs Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Mis-declaration-to-DGFT-DGFT-114AA-of-the-Customs-Act-CESTAT-Customs-Customs-Excise-and-Service-Tax-Appellate-Tribunal-In-a-recent-ruling-Delhi-Bench-of-CESTAT-SCN-Taxscan.jpg "Mis-declaration to DGFT does not fall within the purview of S. 114AA of the Customs Act: CESTAT [Read Order]")
![Loading Activities in Mining Area does not Qualify as Cargo Handling Services: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-Delhi-Cargo-Handling-Services-Mining-Area-Taxscan.jpg "Loading Activities in Mining Area does not Qualify as Cargo Handling Services: CESTAT [Read Order]")
Royalty for Transfer of Technical Know-How Cannot Be Treated as Payment for Consulting Engineer Services: CESTAT [Read Order]
The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) ruled that consideration made to a holding company for the use of business know-how was not taxable under the...
![Royalty for Transfer of Technical Know-How Cannot Be Treated as Payment for Consulting Engineer Services: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/CESTAT-CESTAT-Delhi-Consulting-Engineer-Services-Taxscan.jpg "Royalty for Transfer of Technical Know-How Cannot Be Treated as Payment for Consulting Engineer Services: CESTAT [Read Order]")
TN to Kerala Transfers Deemed Inter-State Sales, Not Branch Transfers: CESTAT Confirms CST Liability as D7 Records Reveal Pre-Arranged Orders for Sales [Read Order]
The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) upheld the central sales tax liability, confirming that goods transfers from Tamil Nadu to Kerala were...
![TN to Kerala Transfers Deemed Inter-State Sales, Not Branch Transfers: CESTAT Confirms CST Liability as D7 Records Reveal Pre-Arranged Orders for Sales [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/TN-Kerala-Transfers-Deemed-Inter-State-Sales-Branch-Transfers-CESTAT-CST-Liability-D7-Records-Reveal-Pre-Arranged-Orders-for-Sales-TAXSCAN.jpg "TN to Kerala Transfers Deemed Inter-State Sales, Not Branch Transfers: CESTAT Confirms CST Liability as D7 Records Reveal Pre-Arranged Orders for Sales [Read Order]")
CESTAT Upholds Penalty of Rs. 44.15 Lakh for Anti-Dumping Duty Evasion by Misdeclaration of Printing Plates [Read Order]
The New Delhi bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) has upheld the imposition of a Rs. 44.15 lakh penalty on the assessee for evading anti-dumping duty by...
![CESTAT Upholds Penalty of Rs. 44.15 Lakh for Anti-Dumping Duty Evasion by Misdeclaration of Printing Plates [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/CESTAT-Upholds-Penalty-Anti-Dumping-Duty-Evasion-Misdeclaration-of-Printing-Plates-TAXSCAN.jpg "CESTAT Upholds Penalty of Rs. 44.15 Lakh for Anti-Dumping Duty Evasion by Misdeclaration of Printing Plates [Read Order]")
Company Admitted Short-Paid Service Tax Liability During Audit: CESTAT Rejects CA’s Certificate, Cites it as 'No Value Against Audit Report’ [Read Order]
The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that service tax liability under the Reverse Charge Mechanism which was admitted during an audit cannot...
![Company Admitted Short-Paid Service Tax Liability During Audit: CESTAT Rejects CA’s Certificate, Cites it as No Value Against Audit Report’ [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/CESTAT-Rejects-Company-Admitted-CESTAT-Delhi-CESTAT-Rejects-CAs-Audit-Report-Service-Tax-Liability-taxscan.jpg "Company Admitted Short-Paid Service Tax Liability During Audit: CESTAT Rejects CA’s Certificate, Cites it as No Value Against Audit Report’ [Read Order]")
Govt Terminates Anti-Dumping Investigation on Mono Ethylene Glycol Imports from Kuwait, Saudi Arabia, and USA [Read Notification]
The anti-dumping investigation on Mono Ethylene Glycol imports from the countries of Kuwait, Saudi Arabia, and USA was terminated by the government of India. The Ministry of Commerce and Industry has...
Service Tax Rebate Delays Beyond 3 Months attract Interest until its Full Refund: CESTAT [Read Order]
In a recent case, the Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) held that a delay in refunding a service tax rebate beyond the expiry of three months from the...
![Service Tax Rebate Delays Beyond 3 Months attract Interest until its Full Refund: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Section-11BB-Central-Excise-Act-Interest-on-Tax-Refunds-Central-Excise-Act-Service-Tax-Refund-taxscan.jpg "Service Tax Rebate Delays Beyond 3 Months attract Interest until its Full Refund: CESTAT [Read Order]")
2% Penal interest charged over applicable interest rate not Subject to Service Tax u/s 66E (e) of Finance Act, 1994: CESTAT [Read Order]
In a recent ruling, the Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) held that the 2% penal interest charged over the applicable interest rate was not subject to...
![2% Penal interest charged over applicable interest rate not Subject to Service Tax u/s 66E (e) of Finance Act, 1994: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Delhi-Customs-Finance-Act-Service-Tax-TAXSCAN.jpg "2% Penal interest charged over applicable interest rate not Subject to Service Tax u/s 66E (e) of Finance Act, 1994: CESTAT [Read Order]")