Judgements by Kriti

CESTAT: No Service Tax on Royalty under RCM if Mining Lease Was Executed Before 1 April 2016

Kriti 11 September 2026 at 11:26

The CESTAT, New Delhi, in M/s Mangalam Cement Ltd. v. Commissioner, CGST & Central Excise, Udaipur, examined whether service tax was payable under the Reverse Charge Mechanism (RCM) on royalty paid for a mining lease for the period 1 April 2016 to 13

Posted in Service Tax | 1 comments | 119 Views

CESTAT Upholds Customs Duty Demand on Undervaluation of Imported Goods Based on Chinese Customs Documents

Kriti 24 August 2026 at 17:27

The CESTAT, New Delhi, in Commissioner of Customs & Excise v. M/s Premier Plastic Industries [Customs Appeal Nos. 52896, 52897 & 52904 of 2016; Final Order Nos. 51356-51358/2026, dated 21.08.2026], allowed all three departmental appeals and restored

Posted in Custom | 1 comments | 122 Views

CESTAT Delhi Holds LED Modules Classifiable Under CTH 8539; Rejects Department's Classification Under CTH 9405

Kriti 11 August 2026 at 17:33

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, in M/s. Elektron Lighting Systems Pvt. Ltd. v. Principal Commissioner of Customs, Final Order Nos. 51286-51287/2026 dated 07.08.2026, dealt with the classification of imported

Posted in Custom | 1 comments | 156 Views