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CESTAT Case Commentaries

CESTAT Establishes CENVAT Credit Eligibility for Inputs and Services in Construction of Taxable Immovable Property Rentals

CESTAT Establishes CENVAT Credit Eligibility for Inputs and Services in Construction of Taxable Immovable Property Rentals

Date: May 10, 2022
CESTAT Establishes CENVAT Credit Eligibility for Inputs and Services in Construction of Taxable Immovable Property Rentals Introduction The case of M/s Bharti Realty Limited and M/s Nile Tech Limited...
CENVAT Credit Eligibility for Movable Telecommunication Towers: Reliance Jio Infocomm Ltd v. Commissioner of CGST & Central Excise

CENVAT Credit Eligibility for Movable Telecommunication Towers: Reliance Jio Infocomm Ltd v. Commissioner of CGST & Central Excise

Date: Apr 19, 2022
CENVAT Credit Eligibility for Movable Telecommunication Towers: Reliance Jio Infocomm Ltd v. Commissioner of CGST & Central Excise Introduction The case of Reliance Jio Infocomm Ltd v. The...
Madhya Pradesh Poorva Kshetra Vidyut Vitran Co. Ltd v. Commissioner, Central Excise and CGST-Jabalpur: Landmark Judgment on Service Tax Exemptions and Liquidated Damages

Madhya Pradesh Poorva Kshetra Vidyut Vitran Co. Ltd v. Commissioner, Central Excise and CGST-Jabalpur: Landmark Judgment on Service Tax Exemptions and Liquidated Damages

Date: Apr 13, 2022
Madhya Pradesh Poorva Kshetra Vidyut Vitran Co. Ltd v. Commissioner, Central Excise and CGST-Jabalpur: Landmark Judgment on Service Tax Exemptions and Liquidated Damages Introduction The case of...
Upholding Natural Justice: Denial of Cross-Examination in Customs Appeals

Upholding Natural Justice: Denial of Cross-Examination in Customs Appeals

Date: Apr 1, 2022
Upholding Natural Justice: Denial of Cross-Examination in Customs Appeals Introduction The case of Mittal Impex vs. Principal Commissioner, Customs-New Delhi heard by the Customs, Excise & Service...
CESTAT Upholds Revocation of Customs Broker Falcon India for Facilitating Benami Imports and Regulatory Violations

CESTAT Upholds Revocation of Customs Broker Falcon India for Facilitating Benami Imports and Regulatory Violations

Date: Mar 22, 2022
CESTAT Upholds Revocation of Customs Broker Falcon India for Facilitating Benami Imports and Regulatory Violations Introduction The case of Falcon India v. Commissioner, Customs-New Delhi (Airport...
Restrictions on Customs Act Penalties for Regulatory Non-Compliance by Customs Brokers: Hera Shipping Solutions Pvt Ltd v. Commissioner of Customs

Restrictions on Customs Act Penalties for Regulatory Non-Compliance by Customs Brokers: Hera Shipping Solutions Pvt Ltd v. Commissioner of Customs

Date: Mar 9, 2022
Restrictions on Customs Act Penalties for Regulatory Non-Compliance by Customs Brokers: Hera Shipping Solutions Pvt Ltd v. Commissioner of Customs Introduction The case of Hera Shipping Solutions Pvt...
Statutory Supremacy Over Administrative Circulars in Amendment of Shipping Bills: Carboline India Pvt Ltd v. Commissioner of Customs

Statutory Supremacy Over Administrative Circulars in Amendment of Shipping Bills: Carboline India Pvt Ltd v. Commissioner of Customs

Date: Feb 17, 2022
Statutory Supremacy Over Administrative Circulars in Amendment of Shipping Bills: Carboline India Pvt Ltd v. Commissioner of Customs Introduction The case Carboline India Pvt Ltd v. Commissioner of...
Vandana Global Ltd v. Commissioner: Clarifying Pre-Deposit Calculations and Refund Adjustments under Central Excise Act

Vandana Global Ltd v. Commissioner: Clarifying Pre-Deposit Calculations and Refund Adjustments under Central Excise Act

Date: Feb 17, 2022
Vandana Global Ltd v. Commissioner: Clarifying Pre-Deposit Calculations and Refund Adjustments under Central Excise Act Introduction The case of Vandana Global Ltd. v. Commissioner (Appeals) Central...
Taxation of OIDAR Services: Air India Ltd. v. Commissioner of Service Tax

Taxation of OIDAR Services: Air India Ltd. v. Commissioner of Service Tax

Date: Feb 9, 2022
Taxation of OIDAR Services: Air India Ltd. v. Commissioner of Service Tax Introduction The case of Air India Ltd. (Earlier Known As Indian Airlines Ltd.) v. Commissioner (Adjudication) Service Tax,...
Exemption of Service Tax on Charitable Donations for Yoga Organizations: Bharat Swabhiman Nyas v. Commissioner, Customs, Central Excise and Service Tax-Dehradun

Exemption of Service Tax on Charitable Donations for Yoga Organizations: Bharat Swabhiman Nyas v. Commissioner, Customs, Central Excise and Service Tax-Dehradun

Date: Jan 28, 2022
Exemption of Service Tax on Charitable Donations for Yoga Organizations: Bharat Swabhiman Nyas v. Commissioner, Customs, Central Excise and Service Tax-Dehradun Introduction The case of Bharat...
CESTAT Sets New Precedent on Customs Broker Compliance with Regulation 10(n) of CBLR 2018

CESTAT Sets New Precedent on Customs Broker Compliance with Regulation 10(n) of CBLR 2018

Date: Jan 4, 2022
CESTAT Sets New Precedent on Customs Broker Compliance with Regulation 10(n) of CBLR 2018 Introduction In the landmark case of Anax Air Services Pvt Ltd v. Commissioner, Customs-New Delhi, the...
CESTAT Reinforces Burden of Proof and Procedural Compliance in Customs Seizure Cases

CESTAT Reinforces Burden of Proof and Procedural Compliance in Customs Seizure Cases

Date: Dec 23, 2021
CESTAT Reinforces Burden of Proof and Procedural Compliance in Customs Seizure Cases Introduction In the landmark judgment of DI Gold Designer Jewellery v. Commissioner, Customs (Preventive)-New...
Accrual of Refund Claims for Special Additional Duty Upon Subsequent Sale: CESTAT's Landmark Ruling in Thermoking v. Commissioner of Customs

Accrual of Refund Claims for Special Additional Duty Upon Subsequent Sale: CESTAT's Landmark Ruling in Thermoking v. Commissioner of Customs

Date: Nov 25, 2021
Accrual of Refund Claims for Special Additional Duty Upon Subsequent Sale: CESTAT's Landmark Ruling in Thermoking v. Commissioner of Customs Introduction The case of Thermoking v. Commissioner of...
Broadening Eligibility for CENVAT Credit: RMZ Infotech Pvt Ltd v. Commissioner of Central Tax, Bengaluru East

Broadening Eligibility for CENVAT Credit: RMZ Infotech Pvt Ltd v. Commissioner of Central Tax, Bengaluru East

Date: Nov 6, 2021
Broadening Eligibility for CENVAT Credit: RMZ Infotech Pvt Ltd v. Commissioner of Central Tax, Bengaluru East Introduction The case of RMZ Infotech Pvt Ltd v. Commissioner of Central Tax, Bengaluru...
CESTAT Upholds Appeal Against Central Government's Decision on Anti-Dumping Duty: A Landmark Judgment

CESTAT Upholds Appeal Against Central Government's Decision on Anti-Dumping Duty: A Landmark Judgment

Date: Oct 28, 2021
CESTAT Upholds Appeal Against Central Government's Decision on Anti-Dumping Duty: A Landmark Judgment Introduction The case of Jubilant Ingrevia Limited v. Designated Authority Directorate General of...
Clarifying Service Tax Liability in Joint Ventures: Insights from B G Exploration & Production India Ltd. v. Commissioner of CGST & C Exnavi Mumbai

Clarifying Service Tax Liability in Joint Ventures: Insights from B G Exploration & Production India Ltd. v. Commissioner of CGST & C Exnavi Mumbai

Date: Oct 7, 2021
Clarifying Service Tax Liability in Joint Ventures: Insights from B G Exploration & Production India Ltd. v. Commissioner of CGST & C Exnavi Mumbai Introduction The case of B G Exploration &...
Autotech Industries v. Commissioner of Customs: No Time Limitation for Conversion of Shipping Bills Under Section 149

Autotech Industries v. Commissioner of Customs: No Time Limitation for Conversion of Shipping Bills Under Section 149

Date: Oct 1, 2021
Autotech Industries (India) Pvt. Ltd. v. Commissioner of Customs (IV), Chennai: No Time Limitation for Conversion of Shipping Bills Under Section 149 Introduction In the case of Autotech Industries...
Regulatory Overreach in Import Compliance: Analysis of Commissioner of Customs Chennai v. SP Associates

Regulatory Overreach in Import Compliance: Analysis of Commissioner of Customs Chennai v. SP Associates

Date: Sep 16, 2021
Regulatory Overreach in Import Compliance: Analysis of Commissioner of Customs Chennai v. SP Associates Introduction The case of Commissioner of Customs Chennai IICC SEA CH II v. S P Associates...
CESTAT Clarifies Taxation of Dealer Discounts and Commissions: Autobahn Enterprises Pvt. Ltd. v. Commissioner of Service Tax

CESTAT Clarifies Taxation of Dealer Discounts and Commissions: Autobahn Enterprises Pvt. Ltd. v. Commissioner of Service Tax

Date: Sep 8, 2021
CESTAT Clarifies Taxation of Dealer Discounts and Commissions: Autobahn Enterprises Pvt. Ltd. v. Commissioner of Service Tax Introduction The case of Autobahn Enterprises Pvt. Ltd. v. Commissioner Of...
Revocation of Customs Broker License: Insights from Green View Logistics v. Commissioner, Customs

Revocation of Customs Broker License: Insights from Green View Logistics v. Commissioner, Customs

Date: Sep 4, 2021
Revocation of Customs Broker License: Insights from Green View Logistics v. Commissioner, Customs Introduction The case of Green View Logistics v. Commissioner, Customs (Airport & General)-New Delhi,...
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