CESTAT Rulings


Discharge certificate under SVLDRS scheme deemed issued upon Designated Authority's failure, disposes appeal

CESTAT Delhi holds that it is deemed that the discharge certificate (Form-4) has been issued to the assessee under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDR Scheme); Notes that rec...View More

Absent physical verification by DRI officers, quashes demand on imported material 'shortage'

CESTAT partially allows assessee’s appeal, sets aside demand on shortage of imported materials (fabrics) however upholds duty demand on goods re-imported in consequence to the rejection by the f...View More

Quashes ‘presumptive’ demand on clandestine removal, estimation cannot take place of evidence

CESTAT Delhi sets-aside order confirming demand on alleged clandestine removal of goods, holds that adjudicating authority has based the decision on assumptions, surmises and in total ignorance of doc...View More

Customs & Service-tax authorities not 'one', upholds demand on drawings/design as 'Consulting-Engineer Service'

CESTAT Mumbai upholds service tax liability of Rs. 18 crores (approx.) w.r.t. technical specifications, drawing and designs received by assessee from overseas service provider by way of reverse charge...View More

Upholds liability on intra-Govt. services by independent autonomous organisation operating under Space Research Dept.

CESTAT Hyderabad upholds service tax demand on assessee, National Remote Sensing Centre (NRSC), Balanagar, an autonomous body under the Department of Space Research, Government of India in respect of ...View More

Quashes demand on vessel-hire, 'responsibility cast to maintain' do not dilute lessee's 'control'

Chennai CESTAT set aside the demand against the assessee under Reverse charge mechanism (RCM) on consideration paid to foreign company for hiring a vessel as a ‘declared service’ u/s 66E (...View More

No cross-objections lies before Commissioner (Appeals) against order sanctioning refund

CESTAT observes that “the right to file cross-objection is a substantive right conferred by a statue and can be exercised only in accordance with the provisions of the statue”; Notes that ...View More

Extends 'Notification' Benefit on 'Cement' cleared to 'Institutional buyers' declaring 'retail sale-price'

CESTAT holds assessee entitled to benefit of the Notification No. 4/2007-CE dated March 01, 2007 at Sr. No. 1A in respect of cement cleared in large quantities but packed in 50kg bags to institutional...View More

Holds Customs Broker guilty of 'gross negligence' for non-verification of IEC holder/actual importer

CESTAT Bangalore holds assessee guilty of gross negligence in performance of their duties as Customs Broker, being violative of Customs Broker Licensing Regulations 2018; Finds that there are serious ...View More

DGOV guideline not above Statute, quashes re-assessment absent adherence to Customs Valuation Rules

CESTAT, Ahmedabad allows Assessee’s appeal, sets aside Revenue’s methodology for enhancement of value on the basis of guidelines issued by Directorate General of Valuation (DGoV); Rejects ...View More