Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Weekly Flashback for the period from 8 to 14 June 2025.

Service Tax Not Leviable On Royalty: CESTAT

The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that service tax is not leviable on the amount of royalty.

No Service Tax Is Payable On Amount Collected Towards Liquidated Damages: CESTAT

The Hyderabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that no service tax is payable on the amount collected towards  Liquidated Damages.

CUSTOMS ACT | No One Can Be Held Guilty On Basis Of Criminal History: CESTAT

The Hyderabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that no one can be punished/held guilty on the basis of criminal history as each case has its own distinct facts and it is decided based on those facts.

Dish TV’s Classification Of Noise Block Down Converter Under Customs Tariff Heading 85437099 Upheld: CESTAT

The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has upheld the classification of Noise Block Down Converter (NBC) used in manufacture of Set Top Box for television under Customs Tariff Heading 85437099 by Dish TV.

Rs. 50K Penalty Imposed On Customs Broker For Failing To Report Discrepancies In Import Consignments: CESTAT

The Chennai Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chennai, has upheld a Rs. 50,000 penalty imposed under Regulation 18 of the Customs Brokers Licensing Regulations, 2013 (CBLR), for failing to report significant discrepancies between declared and actual weights in import consignments.

Vedanta Denied Interest on Rs. 7.12 Crore Customs Refund: CESTAT

The Chennai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has denied Vedanta the interest on Rs. 7.12 crore customs refund.

Debit in Electronic Credit Ledger as Valid Pre-Deposit, Remands Case for Fresh Hearing: CESTAT

The Mumbai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) while remanding the matter back held that the debit in electronic credit ledger as valid pre-deposit.

Products Emerging During Refining Rice Bran Oil Are waste; No Excise Duty Payable: CESTAT

The Hyderabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the products emerging in the course of refining  rice bran oil can be considered as waste or by-product and no excise duty is payable.