CESTAT Case Commentaries

Isolloyd Engineering Technologies Ltd. v. Commissioner Of Customs: Landmark Ruling on Shipping Bill Conversion under Section 149 of the Customs Act

Date: Jan 4, 2020

Isolloyd Engineering Technologies Ltd. v. Commissioner Of Customs: Landmark Ruling on Shipping Bill Conversion under Section 149 of the Customs Act Introduction The case of Isolloyd Engineering...

Determining Eligibility of Input Services for Cenvat Credit: A Commentary on Scope International Pvt. Ltd. v. Commissioner Of Central Excise

Date: Jun 28, 2018

Determining Eligibility of Input Services for Cenvat Credit: A Commentary on Scope International Pvt. Ltd. v. Commissioner Of Central Excise Introduction The case of Scope International Pvt. Ltd. v....

CESTAT Upholds Appellant's Right to Cenvat Credit Refund: Key Precedent on Input Service Nexus and Procedural Compliance

Date: Jun 8, 2018

CESTAT Upholds Appellant's Right to Cenvat Credit Refund: Key Precedent on Input Service Nexus and Procedural Compliance Introduction The case of Ba Continuum India Pvt. Ltd. v. Commissioner Of...

Jsl Stainless Limited v. Central Excise & Others: Upholding Cenvat Credit Integrity and Combating Fraudulent Availment

Date: Mar 27, 2018

Jsl Stainless Limited v. Central Excise & Others: Upholding Cenvat Credit Integrity and Combating Fraudulent Availment Introduction The case of Jsl Stainless Limited And Others vs. Cce, Rohtak (S)...

Reaffirmation of Validity of Foreign Certificates of Origin under ISFTA: Minakshi Exports v. Commissioner of Customs

Date: Oct 11, 2017

Reaffirmation of Validity of Foreign Certificates of Origin under ISFTA: Minakshi Exports v. Commissioner of Customs Introduction The case of Minakshi Exports v. Commissioner of Customs, Jodhpur...

CESTAT Upholds Preferential Tariff Benefits for Originating Goods under AIFTA

Date: Aug 10, 2017

CESTAT Upholds Preferential Tariff Benefits for Originating Goods under AIFTA Introduction The case of Commissioner of Customs, Hyderabad v. Riddi Siddhi Bullions Ltd. deliberated on the eligibility...

CESTAT Clarifies Central Excise Duty Obligations in Transition from EOU to EPCG Schemes

Date: Jun 7, 2017

CESTAT Clarifies Central Excise Duty Obligations in Transition from EOU to EPCG Schemes Introduction The case Nitin Spinners Ltd. v. Commissioner of C. Ex., Jaipur-II adjudicated by the Central...

Service Tax Exemption Clarified for Agricultural Produce Marketing Committees: Insights from CESTAT's Judgment in Krishi Upaj Mandi Samiti v. Commissioner

Date: May 26, 2017

Service Tax Exemption Clarified for Agricultural Produce Marketing Committees: Insights from CESTAT's Judgment in Krishi Upaj Mandi Samiti v. Commissioner Introduction The case of Krishi Upaj Mandi...

Commissioner Of Central Excise, Mumbai-I v. M/S Welspun Corporation Ltd.: Clarifying Transaction Value Exclusions Under Incentive Schemes

Date: Mar 24, 2017

Commissioner Of Central Excise, Mumbai-I v. M/S Welspun Corporation Ltd.: Clarifying Transaction Value Exclusions Under Incentive Schemes 1. Introduction The case of Commissioner Of Central Excise,...

CESTAT Establishes Clarity on Transaction Value Calculation in Excise Duty Exemption: Hi-Line Pens Ltd. v. Commissioner of C. Ex. & S.T., Delhi

Date: Mar 16, 2017

CESTAT Establishes Clarity on Transaction Value Calculation in Excise Duty Exemption: Hi-Line Pens Ltd. v. Commissioner of C. Ex. & S.T., Delhi Introduction The case of Hi-Line Pens Ltd. v....

Tax Treatment of Reimbursable Expenses and BAS in Customs House Agent Services: Commissioner of Service Tax, New Delhi v. Karam Freight Movers

Date: Mar 8, 2017

Tax Treatment of Reimbursable Expenses and BAS in Customs House Agent Services: Commissioner of Service Tax, New Delhi v. Karam Freight Movers Introduction The case of Commissioner of Service Tax,...

Expansion of Cenvat Credit Eligibility Through Common Registration: Insights from M/S Mangalam Cement Ltd. v. CCE, Udaipur

Date: Feb 24, 2017

Expansion of Cenvat Credit Eligibility Through Common Registration: Insights from M/S Mangalam Cement Ltd. v. CCE, Udaipur Introduction The case of M/S Mangalam Cement Ltd. v. CCE, Udaipur...

Immunity of Co-Noticees from Penalties Under Settlement Commission Orders: Insights from Mamta Garg v. Commissioner of Central Excise, Noida

Date: Feb 16, 2017

Immunity of Co-Noticees from Penalties Under Settlement Commission Orders: Insights from Mamta Garg v. Commissioner of Central Excise, Noida Introduction The case of Mamta Garg v. Commissioner of...

Reclassification of Machinery under Customs Tariff Act: KSE Ltd. v. Commissioner of Customs, Cochin

Date: Feb 7, 2017

Reclassification of Machinery under Customs Tariff Act: KSE Ltd. v. Commissioner of Customs, Cochin Introduction The case of KSE Ltd. v. Commissioner of Customs, Cochin revolves around the...

CESTAT Upholds Confiscation of Sale Proceeds Under Section 121 of the Customs Act

Date: Jan 3, 2017

CESTAT Upholds Confiscation of Sale Proceeds Under Section 121 of the Customs Act Introduction The case of Pradeep Master Batches Pvt. Ltd. v. Pradeep K. Bhatnagar adjudicated by the Customs, Excise...

Ensuring Fair Adjudication: The Imperative of Cross-Examination in Clandestine Excisable Goods Cases

Date: Sep 29, 2016

Ensuring Fair Adjudication: The Imperative of Cross-Examination in Clandestine Excisable Goods Cases Introduction The case of M/S. Golden Steel Corporation Ltd. v. Shri Rajnish Gambhir, adjudicated...

Bdb Exports Pvt. Ltd. v. Commissioner Of Customs: Establishing the Sanctity of Certificates of Origin under SAPTA Rules

Date: Sep 16, 2016

Bdb Exports Pvt. Ltd. v. Commissioner Of Customs: Establishing the Sanctity of Certificates of Origin under SAPTA Rules Introduction The case of Bdb Exports Pvt. Ltd. v. Commissioner Of Customs...

Clubbing of Central Excise Clearances Under Common Management: Insights from Amar Enterprises v. Commissioner of Central Excise, Delhi - I

Date: Sep 10, 2016

Clubbing of Central Excise Clearances Under Common Management: Insights from Amar Enterprises v. Commissioner of Central Excise, Delhi - I Introduction The case of Amar Enterprises v. Commissioner of...

CESTAT's Landmark Judgment in M/S. Mittal Pigment Pvt. Ltd. v. Shri Ramesh Kumar Agarwal: Setting New Precedents in Excise Duty Assessment

Date: Aug 27, 2016

CESTAT's Landmark Judgment in M/S. Mittal Pigment Pvt. Ltd. v. Shri Ramesh Kumar Agarwal: Setting New Precedents in Excise Duty Assessment Introduction The case of M/S. Mittal Pigment Pvt. Ltd. v....

Cenvat Credit Eligibility on Structural Items in Support of Capital Goods: Insights from Singhal Enterprises Pvt. Ltd. v. Commissioner of Customs & Central Excise, Raipur

Date: Aug 13, 2016

Cenvat Credit Eligibility on Structural Items in Support of Capital Goods: Insights from Singhal Enterprises Pvt. Ltd. v. Commissioner of Customs & Central Excise, Raipur Introduction The case of...