![CESTAT Annual Digest 2024: Indirect Tax Cases [Part 20]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-Annual-Digest-2024-Annual-Digest-Indirect-Tax-Annual-Digest-Part-20-taxsacn.jpg "CESTAT Annual Digest 2024: Indirect Tax Cases [Part 20]")
CESTAT Annual Digest 2024: Indirect Tax Cases [Part 20]
This annual round-up analytically summarizes all the Customs, Excise and Service Tax Orders of the CESTAT Benches of India reported at Taxscan.in...
![CENVAT Credit cannot be Denied for procedural lapses if substantial compliance is met: CESTAT Sets aside Reversal of Rs. 16.12 Lakhs [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-CESTAT-New-Delhi-CENVAT-Credit-procedural-lapses-CESTAT-Sets-Aside-Reversal-taxscan.jpg "CENVAT Credit cannot be Denied for procedural lapses if substantial compliance is met: CESTAT Sets aside Reversal of Rs. 16.12 Lakhs [Read Order]")
![6% Interest Allowable on Refund of Pre Deposit as per Central Tax Rate Notification : CESTAT Rules in favour of ITPO [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/CESTAT-CESTAT-New-Delhi-Refund-of-Pre-Deposit-Central-Tax-Rate-Notification-Central-Tax-taxscan.jpg "6% Interest Allowable on Refund of Pre Deposit as per Central Tax Rate Notification : CESTAT Rules in favour of ITPO [Read Order]")
![Softwares/Websites Development Service cannot be Categorised as OIDAR Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/CESTAT-CESTAT-Delhi-OIDAR-Service-Software-development-service-Website-Development-Service-Web-development-not-OIDAR-service-Taxscan.jpg "Softwares/Websites Development Service cannot be Categorised as OIDAR Service: CESTAT [Read Order]")
![Writing Down Inputs for Income Tax Purposes not same as Writing-Off Inputs under Rule 3 (5B) of CCR: CESTAT rules in favour of SAIL [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/CESTAT-CESTAT-Delhi-Income-Tax-Excise-and-Customs-CCR-Rule-3-5B-of-CCR-Cenvat-Credit-Rules-Taxscan.jpeg "Writing Down Inputs for Income Tax Purposes not same as Writing-Off Inputs under Rule 3 (5B) of CCR: CESTAT rules in favour of SAIL [Read Order]")
CHA Not Obliged to Verify Genuineness Of IE Code For Each Import/Export Transaction: CESTAT [Read Order]
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that CHA is not obliged to verify genuineness of Import Export ( IE ) Code for each import/export transaction....
![CHA Not Obliged to Verify Genuineness Of IE Code For Each Import/Export Transaction: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/CBIC-removes-Mulund-lists-of-Places-Unloading-and-loading-of-Imported-and-export-goods-TAXSCAN.jpg "CHA Not Obliged to Verify Genuineness Of IE Code For Each Import/Export Transaction: CESTAT [Read Order]")
Customs Duty Evasion using Fake Invoices for Imported Goods: CESTAT Orders Revised Duty Assessment [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), in a recent ruling ordered revised customs duty assessment in a case of customs duty evasion involving the undervaluation of...
![Customs Duty Evasion using Fake Invoices for Imported Goods: CESTAT Orders Revised Duty Assessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/CESTAT-Customs-Excise-Service-Tax-Appellate-Tribunal-CESTAT-delhi-Customs-Duty-Customs-Duty-Evasion-Fake-Invoices-Imported-Goods-TAXSCAN.webp "Customs Duty Evasion using Fake Invoices for Imported Goods: CESTAT Orders Revised Duty Assessment [Read Order]")
CESTAT sets aside Confiscation under Customs Act in Absence of Evidence for Over-Valuation Of Goods [Read Order]
The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) set aside the confiscation under Customs Act in absence of evidence of over-valuation of Goods and found that...
![CESTAT sets aside Confiscation under Customs Act in Absence of Evidence for Over-Valuation Of Goods [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/CESTAT-CESTAT-Delhi-Customs-Excise-and-Service-Tax-Appellate-Tribunal-Customs-Act-Over-Valuation-Of-Goods-CESTAT-news-under-Rule-8-of-Customs-Valuation-Rules-taxscan.jpg "CESTAT sets aside Confiscation under Customs Act in Absence of Evidence for Over-Valuation Of Goods [Read Order]")
Pre-July 2012 Works Contract Services for Non-Commercial Use Liable to Service Tax: CESTAT [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ), Principal Bench, New Delhi, has ruled that works contract services provided before July 1, 2012, are liable to service tax, when...
![Pre-July 2012 Works Contract Services for Non-Commercial Use Liable to Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/CESTAT-Works-Contract-Services-Non-Commercial-Use-Liable-to-Service-Tax-CESTAT-new-delhi-service-tax-finance-act-CESTAT-news-taxscan.jpg "Pre-July 2012 Works Contract Services for Non-Commercial Use Liable to Service Tax: CESTAT [Read Order]")
Housekeeping Services Provided to UN Agencies Exempted from Tax: CESTAT Quashes Service Tax Demand [Read Order]
The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has quashed the service tax demand in respect of housekeeping services provided to UN agencies and educational...
![Housekeeping Services Provided to UN Agencies Exempted from Tax: CESTAT Quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/site-img-23.jpg "Housekeeping Services Provided to UN Agencies Exempted from Tax: CESTAT Quashes Service Tax Demand [Read Order]")
Failure to pay Service Tax under “Manpower Recruitment of Supply Agency Services" due to Bonafide Employer-Employee Relationship Belief: CESTAT sets aside Demand [Read Order]
The New Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) set aside the demand for service tax as it was found that failure to pay Service Tax under “manpower...
![Failure to pay Service Tax under “Manpower Recruitment of Supply Agency Services due to Bonafide Employer-Employee Relationship Belief: CESTAT sets aside Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/CESTAT-delhi-Service-Tax-manpower-recruitment-Bonafide-Employer-Employee-Relationship-taxscan.jpg "Failure to pay Service Tax under “Manpower Recruitment of Supply Agency Services due to Bonafide Employer-Employee Relationship Belief: CESTAT sets aside Demand [Read Order]")