CESTAT Quashes ₹56.47 Crore Customs Duty Demand On Dish TV Over Smart Card Classification

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Principal Bench, New Delhi, recently set aside a ₹56.47 crore customs duty demand against Videocon D2H Limited (now Dish TV India Ltd) in a dispute over the classification of imported smart cards. A coram of Justice Dilip Gupta (President) and Technical Member P V Subba Rao quashed an order dated April 28, 2020, passed...

'Same Order Challenged Before Multiple Benches': CESTAT Refers Matter To President For Constitution Of Special Bench

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has directed the Registry to refer two appeals to the President of CESTAT for the constitution of a Special Bench to hear and decide the matter against a common order. Citing the principle of “comity of Courts,” the bench, consisting of Ajayan T.V. (Judicial Member) and M. Ajit Kumar (Technical...

Does CESTAT Have Jurisdiction To Hear Challenge To Central Govt Notifications Imposing Anti-Dumping Duty? Delhi High Court To Examine

The Delhi High Court is set to examine whether the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has jurisdiction to hear challenges to notifications issued by the Central Government, imposing Anti-Dumping Duty.Anti-dumping investigation determines whether a product is being dumped in the country at a lower price, causing material injury to the domestic industry. If found...

Compensation For Breach Of Agreement To Sell Land Not Taxable As Declared Service U/S 66E(e) Of Finance Act: CESTAT

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that compensation for breach of agreement to sell land is not taxable as declared service U/S 66E(e) of the Finance Act. Section 66E(e) of the Finance Act, 1994 lists out “declared services” for the purpose of levy of service tax. It deems 'Agreeing to the obligation to refrain from an...

Refund Can't Be Rejected On Grounds Of Classification Once Tax Liability Is Settled: CESTAT

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that refund cannot be rejected on grounds of classification once tax liability is settled. Dr. Rachna Gupta (Judicial Member) and R. Priya (Technical Member) stated that refund under Section 11B of Central Excise Act read with Section 83 of the Finance Act, 1994, is permissible subject to...

CESTAT Can't Admit Appeal Without Pre-Deposit But High Court Can Waive It In 'Rare' Circumstances: Delhi High Court

The Delhi High Court has held that the provision of pre-deposit for preferring an appeal before the Central Excise and Service Tax Appellate Tribunal is mandatory and the forum has no power to admit any appeal without the same.However, a division bench of Justices Prathiba M. Singh and Shail Jain further added that the High Court may, in rare circumstances, waive off the said deposit....

Preloaded Software On Imported Navigation Devices Liable To Customs Duty: CESTAT

The Bangalore Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that value of preloaded software to be included in assessable value of imported navigation devices and is liable to customs duty. Dr. D.M. Misra (Judicial Member) and Pullela Nageswara Rao (Technical Member) were addressing the issue of whether the value of software preloaded/ etched into...

Assessee Liable To Pay Interest On Short Reversal Of Common Cenvat Credit Used For Exempted Services: CESTAT

The Bangalore Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that assessee liable to pay interest on short reversal of common cenvat credit used for exempted services. The question before P.A. Augustian (Judicial Member) and R. Bhagya Devi (Technical Member) was whether interest liability arises on the short reversals of the cenvat credit availed by...

Refund Of CVD & SAD Paid After GST Introduction Maintainable U/S 142(3) Of CGST Act: CESTAT

The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that refund of CVD (Countervailing Duty) & SAD (Special Additional Duty) paid after GST introduction maintainable U/S 142(3) CGST Act. Dr. Ajaya Krishna Vishvesha (Judicial Member) was addressing the issue of whether refund claim is admissible under Section 142 (3) of CGST Act, 2017 in...

ADG DRI Does Not Have Power To Declare DEPB Scripts Issued By DGFT Null And Void: CESTAT

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that ADG DRI (Additional Director General of the Directorate of Revenue Intelligence) does not have power to declare DEPB (Duty Entitlement Pass Book) scripts issued by DGFT Directorate General of Foreign Trade) null and void. Justice Dilip Gupta (President) and P.V. Subba...

Service Tax Not Leviable On Deposits Made Under Interim Orders: CESTAT

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that service tax can't be levied on deposits made pursuant to interim orders. Binu Tamta (Judicial Member) and P.V. Subba Rao (Technical Member) were dealing with the issue of whether service tax can be levied on the amounts paid or deposited during the pendency of the proceedings...

Refund Claim On Service Tax For Cancelled Property Bookings Maintainable: CESTAT

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that refund claim on service tax for cancelled property bookings maintainable. The Tribunal stated that the assessee had issued credit notes in respect of service which is not rendered to the customers on account of cancellation of the agreement and hence there was no scope of rendering...