CESTAT Case Commentaries

CESTAT Reinforces Substantial Compliance for Service Tax Rebate under Export of Services Rules; Limits Penalty Imposition

Date: Sep 14, 2011

CESTAT Reinforces Substantial Compliance for Service Tax Rebate under Export of Services Rules; Limits Penalty Imposition Introduction The case of M/S Convergys India Services Pvt. Limited vs. CST,...

Sujana Metal Products Ltd. v. Commissioner Of C. Ex.: Redefining Export for SEZ Developers under Cenvat Credit Rules

Date: Sep 6, 2011

Sujana Metal Products Ltd. v. Commissioner Of C. Ex.: Redefining Export for SEZ Developers under Cenvat Credit Rules Introduction The case of Sujana Metal Products Ltd. v. Commissioner Of C. Ex.,...

CESTAT Affirms Strict Enforcement of Foreign Exchange Regulations: Sidhharth Shankar Roy v. Commissioner Of Customs, Mumbai

Date: Aug 31, 2011

CESTAT Affirms Strict Enforcement of Foreign Exchange Regulations: Sidhharth Shankar Roy v. Commissioner Of Customs, Mumbai Introduction The case of Sidhharth Shankar Roy v. Commissioner Of Customs,...

Clarifying DEPB Benefits and PMV in Export Valuation: Kanak Metal Industries v. Commissioner Of Customs, Jodhpur

Date: Aug 13, 2011

Clarifying DEPB Benefits and PMV in Export Valuation: Kanak Metal Industries v. Commissioner Of Customs, Jodhpur Introduction The case of Kanak Metal Industries v. Commissioner Of Customs, Jodhpur...

CESTAT Upholds Central Excise Duty on Marketable By-Products of Vegetable Oil Refining: Commissioner of Central Excise v. A.G. Flats Ltd.

Date: Jul 26, 2011

CESTAT Upholds Central Excise Duty on Marketable By-Products of Vegetable Oil Refining: Commissioner of Central Excise v. A.G. Flats Ltd. Introduction The case of Commissioner Of Central Excise,...

Ajinkya Enterprises v. Commissioner of Central Excise: Clarifying 'Manufacture' and CENVAT Credit Reversal

Date: Jun 24, 2011

Ajinkya Enterprises v. Commissioner of Central Excise: Clarifying 'Manufacture' and CENVAT Credit Reversal Introduction The case of Ajinkya Enterprises v. Commissioner Of Central Excise, Pune-III...

CESTAT Upholds Denial of Customs Duty Exemption for Misuse of Import-Approved Helicopter under Condition No.104

Date: Jun 18, 2011

CESTAT Upholds Denial of Customs Duty Exemption for Misuse of Import-Approved Helicopter under Condition No.104 Introduction The case of M/s King Rotors & Air Charter Pvt. Ltd. v. C.C (Acc & Import),...

Central Excise Compliance Standards Established in CESTAT's Ruling on Commissioner of Central Excise, Nashik v. Ganesh Agro Steel Industries

Date: Jun 15, 2011

Central Excise Compliance Standards Established in CESTAT's Ruling on Commissioner of Central Excise, Nashik v. Ganesh Agro Steel Industries Introduction The case of Commissioner of Central Excise,...

CESTAT Reinforces the Right to Raise Jurisdictional Objections at Advanced Stages in Customs Adjudications

Date: Jun 8, 2011

CESTAT Reinforces the Right to Raise Jurisdictional Objections at Advanced Stages in Customs Adjudications Introduction The case of M/s. Nylex Traders v. Commissioner Of Customs (Preventive), Mumbai...

Refund of Unutilized Modvat Credit: CESTAT Establishes Strict Compliance with Statutory Provisions

Date: May 14, 2011

Refund of Unutilized Modvat Credit: CESTAT Establishes Strict Compliance with Statutory Provisions Introduction The case of Steel Strips v. Commissioner Of Central Excise, Ludhiana adjudicated by the...

CESTAT Judgment on Brand Name Misuse and Small Scale Exemption Eligibility

Date: May 13, 2011

CESTAT Judgment on Brand Name Misuse and Small Scale Exemption Eligibility Introduction The case of M/S. Kich Manufacturers v. M/S. Kich Industries decided by the Central Excise and Service Tax...

Defining 'Manufacture' and 'Marketability': CESTAT's Precedent in Nestle India Ltd. v. CCE Chandigarh-II

Date: Apr 9, 2011

Defining 'Manufacture' and 'Marketability': CESTAT's Precedent in Nestle India Ltd. v. Commissioner Of C.C.E., Chandigarh-II Introduction The case of Nestle India Ltd. v. Commissioner Of Central...

Clarifying Valuation Rules for Job Workers Under Central Excise: Advance Surfactants India Ltd. v. Commissioner of Central Excise

Date: Mar 31, 2011

Clarifying Valuation Rules for Job Workers Under Central Excise: Advance Surfactants India Ltd. v. Commissioner of Central Excise Introduction The case of Advance Surfactants India Ltd. v....

Necessity of Corroborative Evidence Beyond Power Consumption Estimates in Duty Evasion Cases: CESTAT's Landmark Ruling

Date: Feb 26, 2011

Necessity of Corroborative Evidence Beyond Power Consumption Estimates in Duty Evasion Cases: CESTAT's Landmark Ruling Introduction The case of Saravana Alloys Steels Pvt. Ltd. v. Commissioner of...

Global Industries v. Commissioner of Customs Cochin: Upholding Transaction Value in Customs Valuation

Date: Feb 2, 2011

Global Industries v. Commissioner of Customs Cochin: Upholding Transaction Value in Customs Valuation Introduction The case of M/S. Global Industries v. The Commissioner Of Customs Cochin adjudicated...

CESTAT Upholds Export Duty on Iron Ore Pellets: Classification under Heading No. 11 of the Customs Tariff Act

Date: Jan 22, 2011

CESTAT Upholds Export Duty on Iron Ore Pellets: Classification under Heading No. 11 of the Customs Tariff Act Introduction The case of Mandovi Pellets (A Division of Chowgule & Co. Pvt. Ltd.) v....

Ravi Foods Pvt. Ltd. v. Commissioner Of C.Ex. Hyderabad: Clarification on MRP Valuation and Admissibility of Income Tax Evidence in Central Excise Duty Assessment

Date: Dec 23, 2010

Ravi Foods Pvt. Ltd. v. Commissioner Of C.Ex. Hyderabad: Clarification on MRP Valuation and Admissibility of Income Tax Evidence in Central Excise Duty Assessment Introduction The case of Ravi Foods...

Redemption of Confiscated Goods and Proof of Ownership: Insights from Yakub Ibrahim Yusuf v. Commissioner of Customs

Date: Oct 29, 2010

Redemption of Confiscated Goods and Proof of Ownership: Insights from Yakub Ibrahim Yusuf v. Commissioner of Customs Introduction The case of Yakub Ibrahim Yusuf v. Commissioner Of Customs, Mumbai...

Transaction Value as Assessable Value in Excise Duty: ONGC v. Commissioner of Central Excise, Raigad

Date: Sep 25, 2010

Transaction Value as Assessable Value in Excise Duty: Oil & Natural Gas Corporation Ltd. v. Commissioner of Central Excise, Raigad Introduction The case of Oil & Natural Gas Corporation Ltd. (ONGC)...

Coromandel Paints Ltd. v. Commissioner Of C. Ex., Visakhapatnam: Redefining Job Worker Status in Central Excise Law

Date: Sep 9, 2010

Coromandel Paints Ltd. v. Commissioner Of C. Ex., Visakhapatnam: Redefining Job Worker Status in Central Excise Law Introduction Coromandel Paints Ltd. v. Commissioner Of Central Excise,...