CESTAT Cases Weekly Round-Up: 19 To 25 May 2024

Mariya Paliwala

27 May 2024 6:25 AM GMT

  • CESTAT Cases Weekly Round-Up: 19 To 25 May 2024

    Bus Meant For Carrying Passengers, Can't Be Called Means Of Transport Of Goods, Service Tax Payable: CESTATCase Title: M/s. Rajasthan State Road Transport Corporation Versus Commissioner of Central Excise and Service Tax CommissionerateThe Delhi Bench of Customs, Excise and Service Tax Appellate (CESTAT) has held that service tax is payable on buses meant for carrying passengers and cannot...

    Bus Meant For Carrying Passengers, Can't Be Called Means Of Transport Of Goods, Service Tax Payable: CESTAT

    Case Title: M/s. Rajasthan State Road Transport Corporation Versus Commissioner of Central Excise and Service Tax Commissionerate

    The Delhi Bench of Customs, Excise and Service Tax Appellate (CESTAT) has held that service tax is payable on buses meant for carrying passengers and cannot be called means of transport of goods.

    Broomsticks Made Up Of Plastic Not Using Vegetable Material Taxable w.e.f 22.09.2017: CESTAT

    Case Title: Rajat International Versus Commissioner Of Customs-Mundra Customs

    The Ahembadad bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that broomsticks made up of plastic not using vegetable material are taxable with effect from September 22, 2017.

    Accumulated Cenvat Credit Refund Allowable On Export Of Goods Even If Exempted From Central Excise Duty: CESTAT

    Case Title: M/s Kancor Ingredients Ltd. Versus Commissioner, CGST, Noida

    The Allahabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT)has held that refund of accumulated Cenvat Credit is allowable on export of goods even if they are exempted from payment of Central Excise Duty.

    Mere Challenging Tribunal's/High Court's Order Before Supreme Court Not Valid Ground To Ignore Tribunal's Order, Unless Stayed: CESTAT

    Case Title: National Engineering Industries Limited Versus Commissioner of CGST and Central Excise

    The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that mere filing of an appeal to challenge the order of the Tribunal or the High Court before the Apex Court is not really a valid ground to ignore or disregard the orders of the Tribunal, unless and until the same are stayed, suspended, or finally set aside.

    Customs Duty Amount Involved Is Less Than Threshold Limit: CESTAT Dismissed Dept.'s Appeal

    Case Title: Commissioner of Customs ICD Patparganj & Other ICDs Versus VSM Impex Pvt. Ltd.

    The Chandigarh Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has dismissed the dept.'s appeal, in which the customs duty amount involved is less than Rs. 50 lakhs.

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