Customs, Excise and Service Tax Appellate Tribunal (CESTAT) weekly flashback for the period  30 March to 5 April 2025.

CESTAT Rejects Tech Mahindra’s Refund Claims of Unutilized Cenvat Credit for On-Site Services to Overseas Clients

The Mumbai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has rejected claims made by Tech Mahindra in respect of refund of unutilized cenvat credit for on-site services to overseas clients.

CESTAT Quashes Rs. 1 Crore Penalty On Gold Manufacturing Company’s Director

The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has quashed a penalty of Rs. 1 crore on a gold manufacturing company’s director named Pawan Kumar.

Short Payment Detected During Audit Doesn’t Indicate Tax Evasion, But Points Superintendent’s Lapse: CESTAT

The Delhi bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that short payment detected during audit does not indicate tax evasion, but points to the superintendent’s lapse.

Mere Shortages During Officers’ Visit Not Sufficient to Prove Clandestine Removal: CESTAT

The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that mere shortages detected at the time of visit of the officers cannot ipso facto lead to the allegations and findings of clandestine removal. 

Pendants Are Jewellery, Not Gold Coins; CESTAT Denies Excise Duty Exemption Despite 24-Carat Purity Claim

The Delhi bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the pendants are jewellery, not gold coins rather than gold coins, rejecting an appellant’s claim for an excise duty exemption despite 24-Carat Purity Claim.