Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Weekly Flashback for the period 11 to 17 May, 2025.
Rs. 3.44 Crore Service Tax Demand On Hotel’s Promotional Marketing Activities Upheld: CESTAT
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has upheld the Service Tax demand of Rs. 3.44 Crore on hotel’s promotional marketing activities.
Charge Of Clandestine Removal Is A Serious One Must Have Corroborative Evidences: CESTAT
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the charge of clandestine removal which is a serious one has not been established by the Revenue with corroborative evidence.
Excise Dept. Fails To Prove Non-Receipt of Goods, Cenvat Credit Rightly Claimed by Manufacturer: CESTAT
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the manufacturer has rightly claimed the cenvat credit as the excise department failed to prove non-receipt of goods.
Refund Of Service Tax Paid Under Mistake Of Law Allowed With 12% Interest: CESTAT
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has allowed the refund of service tax paid under mistake of law allowed with 12% interest.
BHEL Not Liable To Pay Service Tax On Amount Towards Freight, Insurance Facilitation: CESTAT
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the Bharat Heavy Electricals Ltd. (BHEL) is not liable to pay service tax on the amount towards freight and insurance facilitation.
Charges Of Clandestine Removal Unsustainable Without Corroboration of Recovered Documents: CESTAT
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the charges of clandestine removal unsustainable without corroboration of recovered documents.
TR-6 Challans Sufficient Proof of Duty Incidence Borne by Importer; CESTAT Directs Customs Dept. To Refund SAD
The Mumbai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) while directing the customs department to refund the Special Additional Duty of customs (SAD) held that TR-6 challans are sufficient proof of duty incidence borne by importer.
12% IGST Payable On Imported ‘Lemoneez’: CESTAT
The Kolkata Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has ruled that 12% Integrated Goods and Service Tax (IGST) is payable on ‘Lemoneez’ import from Nepal to India.
Nokia’s Refund Claim Allowed; Exclude Customs Duty Payment Date In Limitation Calculation Of 1 Year: CESTAT
The Bangalore bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) while allowing the refund claim of Nokia held that customs duty payment date is excluded in the limitation calculation of 1 year.
Forged Scrips Void Ab Initio, Importers Can’t Claim Innocence: CESTAT Rules Fraud Vitiates All
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that when the Scrips are forged they are void ab initio since fraud vitiates everything and the importers cannot be permitted to take plea that they were not involved in the fraud or forgery, even though the Scrips were forged.
Customs Valuation Can’t Be Based On Excel Data Copied In Pen Drive: CESTAT
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that customs valuation based on excel data copied in pendrive (secondary evidence) by the customs department without mandatory certificate under section 138C of the Customs Act.
Non-Registration Under Service Tax; Real Estate Contractor Faces Rs. 31 Lakh Penalty: CESTAT
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the Small Scale Industries (SSI) exemption is available if rental services do not exceed Rs. 10 Lakhs.
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