CESTAT Cases Weekly Round-Up: 26 May To 01 June 2024

Case Title: M/s Dish TV India Ltd. Versus Commissioner of CGST, Noida

The Allahabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT)has held that Dish TV is entitled to 100% credit as the set top boxes satisfy the definition of 'Inputs'.

Dept. Can't Re-Determine MRP Of Laptops Imported By Acer India Supplied With Laptop Bag: CESTAT

Case Title: M/s. Acer India (Pvt.) Ltd. Versus Commissioner of Customs (Audit)

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the department cannot re-determine the MRP of laptops imported by Acer India.

Clandestine Removal Cannot Be Substantiated Without Any Corroborative Evidence: CESTAT

Case Title: M/s. Mittal Iron Foundry Private Limited Versus Commissioner of Central Excise

The Kolkata Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that clandestine removal cannot be substantiated without any corroborative evidence.

Place Of Outbound Shipment Outside India, No Service Tax On Freight Margin Recovered From Customer: CESTAT

Case Title: Vishal Tansukhbhai Gohel Versus Commissioner of Central Excise & ST, Rajkot

The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT)has held that the place of provision of service for outbound shipment shall be outside India. Hence, there will be no service tax on the freight margin recovered by the applicant from the customer.

Minimum Import Price Paid On Prime Pre-painted Steel Coils; CESTAT Quashes Redemption Fine, Penalty

Case Title: M/s Hindustan Distributors Versus Commissioner of Customs, Ludhiana

The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the minimum import price (MIP) paid on prime pre-painted steel coils is not payable; therefore, a redemption fine and penalty are not payable.