CBIC launched an e-compendium of CESTAT case laws relevant for GST

E-Compendium of CESTAT Case Laws

Pro – Revenue

Chairman’s Message

It gives me immense pleasure to launch an E-compendium of CESTAT case laws. These case laws pertain to Customs, Excise and Service Tax, the ratios of which are still relevant in the GST regime. Being a compilation of pro-revenue cases, I am sure this compendium would be highly useful and handy for the Departmental officers in the process of investigation and adjudication of cases.

The initiative undertaken by the office of the Chief Commissioner (AR) is commendable. I wish them all the best in future.

(M. Ajit Kumar)

New Delhi, 9th April, 2021

GOVERNMENT OF INDIA

MINISTRY OF FINANCE/ DEPARTMENT OF REVENUE

CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS

Message

Case laws are an important part of our jurisprudence. The orders of Hon’ble CESTAT, unless stayed by higher Courts, are binding precedent on jurisdictional Departmental Authorities. Therefore, there is a need for all Departmental officers to stay abreast with the latest CESTAT orders in their respective areas of work. Important case laws in favour of Revenue should be regularly used to strengthen our show cause notices, the orders-in-original and orders-in-appeal, as well in our appeals before appellate fora.

The Chief Commissioner (AR) Sh. Satish Kumar Agrawal and his team have prepared an e-compilation of important case laws by CESTAT of the last 3 years which are in favour of Revenue. These case laws pertain to Service Tax, Customs and Central Excise. Being downloadable in a mobile, tablet or computer, it will be a handy tool for all officers of CBIC. The search facility for keywords can be used to search case laws relevant to a particular issue.

The selection of case laws has been made by keeping in mind that ratio contained in these case laws may also be relevant even in the present tax regime of GST. The major issues covered under these case laws are taxability, classification, valuation, standard of evidences, limitation, eligibility of exemption notifications, etc.

I commend the ARs working in the Chief Commissioner (AR) Office for the efforts made and wish them all the best in future.

(Aja Jain)
SPECIAL SECRETARY & MEMBER

New Delhi, 13th April 2021

GOVERNMENT OF INDIA
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE)
OFFICE OF THE CHIEF COMMISSIONER (AR)
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL

Editor In Chief: Preface

This is the fourth year since the introduction of GST in July, 2017. Despite a sizeable liquidation of appeals under the Sabka Vishwas (Legacy Dispute Resolution) (SVLDR) Scheme, we still find more than 40,000 appeals of Central Resolution) (SVLDR) Scheme, Excise and Service Tax pending at CESTAT and inflow of such appeals at the Hon’ble Tribunal has not much dwindled. In addition, there are around 18,000 appeals of Customs also pending. Hence, it is safe to say that. Hon’ble CESTAT will have considerable work load for some more years, before the entire Central Excise and Service Tax pendency is wiped out and only Customs appeals remain with it.

Since the laws of Central Excise, Service Tax and GST are pari materia to a large extent, the ratio of the orders of Hon’ble CESTAT will hold relevance in the GST era as well. The professional compilations of case laws available in the market do miss out on case laws in favour of Revenue. So, an effort is being made to compile the recent orders of Hon’ble CESTAT (of last 3 years) favourable to Revenue for the benefit of the Departmental Officers. This compendium has been titled as “E­Compendium of Recent CESTAT Case Laws”. It can be easily downloaded and stored in mobile phones or desktops. The E-Compendium is in the form of a pdf file with the facility of searching for case laws containing particular keywords / phrases like classification, valuation, penalty etc. The judgements have been selected In terms of their importance and the relevance in the GST era as well.

I hope that the present E-Compendium will prove to be a useful tool for all the Departmental Officers.

I acknowledge the work done by the team of ARs in bringing out this compendium.

(Satish K Agarwal)
Chief Commissioner (AR)

To Read Further Downlaod PDF Given Below.