CESTAT Weekly Round-Up
This weekly CESTAT round-up analytically summarizes the key stories of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) reported at...
![Plea to direct Consulate General of India direction to renew Passport for minimum period of 5 years: Kerala HC directs to extend validity period if entitled [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Consulate-General-of-India-renew-Passport-Kerala-HC-extend-validity-taxscan.jpg "Plea to direct Consulate General of India direction to renew Passport for minimum period of 5 years: Kerala HC directs to extend validity period if entitled [Read Order]")
![SSI Exemption Allowable to Submersible Pumps when Final Products manufactured as per standards of BIS: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/SSI-Exemption-Allowable-to-Submersible-Pumps-Final-Products-manufactured-standards-of-BIS-CESTAT-taxscan.jpg "SSI Exemption Allowable to Submersible Pumps when Final Products manufactured as per standards of BIS: CESTAT [Read Order]")
![Services provided to Universities in foreign Countries as Export of Services cannot be Treated as ‘Intermediaries’ u/r Rule 2(f) of Place of Provision of Service Rules: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Services-provided-to-Universities-in-foreign-Countries-Export-of-Services-Intermediaries-Provision-of-Service-Rules-CESTAT-taxscan.jpg "Services provided to Universities in foreign Countries as Export of Services cannot be Treated as ‘Intermediaries’ u/r Rule 2(f) of Place of Provision of Service Rules: CESTAT [Read Order]")
![Cable Wires Supplied to Treatment Plants are Eligible for Excise Duty Exemption: CESTAT Grants Relief to Cable Corporation of India by Quashing Excise Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Cable-Wires-Treatment-Plants-Excise-Duty-Exemption-CESTAT-Cable-Corporation-of-India-Excise-Duty-Demand-taxscan.jpg "Cable Wires Supplied to Treatment Plants are Eligible for Excise Duty Exemption: CESTAT Grants Relief to Cable Corporation of India by Quashing Excise Duty Demand [Read Order]")
Demand of Customs Duty after Verification of Burden of Proof: CESTAT quashes Allegation of Smuggling of Computer Parts [Read Order]
The Mumbai bench of Customs, Excise and Service Tax Appellate Tribunal quashed the appeal by the Commissioner of Customs, Air Special Cargo (The Appellant) demanding Customs Duty and Penalty for...
![Demand of Customs Duty after Verification of Burden of Proof: CESTAT quashes Allegation of Smuggling of Computer Parts [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Demand-of-Customs-Duty-Demand-verification-of-burden-of-proof-Customs-Duty-CESTAT-allegation-of-smuggling-of-computer-parts-taxscan.jpg "Demand of Customs Duty after Verification of Burden of Proof: CESTAT quashes Allegation of Smuggling of Computer Parts [Read Order]")
‘Job Workers’ are Manufacturer who does not have an Obligation to Discharge Excise Duty Liability under Central Excise Act: CESTAT [Read Order]
The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that ‘job-worker’ was nothing but a manufacturer who did not have an obligation to discharge excise duty...
![‘Job Workers’ are Manufacturer who does not have an Obligation to Discharge Excise Duty Liability under Central Excise Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Job-Workers-Manufacturer-Obligation-Excise-Duty-Central-Excise-Act-CESTAT-taxscan.jpg "‘Job Workers’ are Manufacturer who does not have an Obligation to Discharge Excise Duty Liability under Central Excise Act: CESTAT [Read Order]")
Service Tax Demand on Composite Contracts for Commercial or Industrial Construction Services Not Sustainable in both Pre and Post 01.06.2007: CESTAT [Read Order]
In a significant ruling, the bench of Vasa Seshagiri Rao (Technical Member) and Sulekha Beevi C.S. (Judicial Member)Â of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has declared that...
![Service Tax Demand on Composite Contracts for Commercial or Industrial Construction Services Not Sustainable in both Pre and Post 01.06.2007: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Service-Tax-Demand-on-Composite-Contracts-Commercial-Construction-Services-Service-Tax-Demand-Industrial-Construction-Services-CESTAT-taxscan.jpg "Service Tax Demand on Composite Contracts for Commercial or Industrial Construction Services Not Sustainable in both Pre and Post 01.06.2007: CESTAT [Read Order]")
CESTAT Upholds Enhancement of value of Customs Duty on Digital Multi Function Printer in Accordance with Value Estimation given by Chartered Engineer [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the enhancement of value of Customs Duty on digital multi functions printers under the value estimation...
![CESTAT Upholds Enhancement of value of Customs Duty on Digital Multi Function Printer in Accordance with Value Estimation given by Chartered Engineer [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CESTAT-Enhancement-of-value-of-Customs-Duty-Digital-Multi-Function-Printer-Customs-Duty-Value-Estimation-given-by-Chartered-Engineer-Chartered-Engineer-taxscan.jpg "CESTAT Upholds Enhancement of value of Customs Duty on Digital Multi Function Printer in Accordance with Value Estimation given by Chartered Engineer [Read Order]")
CESTAT Upholds Confiscation of Import of Digital multi function printer on ground of Absence of Authorization [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the confiscation of the import of a digital multi-functional printer on the ground of absence of...
![CESTAT Upholds Confiscation of Import of Digital multi function printer on ground of Absence of Authorization [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CESTAT-Upholds-Confiscation-CESTAT-Confiscation-Import-of-Digital-multi-function-printer-Digital-multi-function-printer-Absence-of-Authorization-taxscan.jpg "CESTAT Upholds Confiscation of Import of Digital multi function printer on ground of Absence of Authorization [Read Order]")
Declaration of Transaction Value of Imported Goods cannot be rejected Based on Price of Similar Goods Available in NIDB Data: CESTAT [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the transaction value of imported goods cannot be rejected only on the basis of the National Import...
![Declaration of Transaction Value of Imported Goods cannot be rejected Based on Price of Similar Goods Available in NIDB Data: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Declaration-of-Transaction-Value-of-Imported-Goods-Price-of-Similar-Goods-Declaration-of-Transaction-Value-NIDB-Data-CESTAT-taxscan.jpg "Declaration of Transaction Value of Imported Goods cannot be rejected Based on Price of Similar Goods Available in NIDB Data: CESTAT [Read Order]")
New condition which Does not Form Part of Exemption Notification cannot be Introduced through Circular: CESTAT [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that a new condition that does not form part of the exemption notification cannot be introduced through a...
![New condition which Does not Form Part of Exemption Notification cannot be Introduced through Circular: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Exemption-Notification-Circular-Exemption-CESTAT-taxscan.jpg "New condition which Does not Form Part of Exemption Notification cannot be Introduced through Circular: CESTAT [Read Order]")