TODAY'S CASE (INDIRECT TAX)

October 31, 2019

++ ST - Regasification of LNG - Stipulation 'allowed loss and consumption' is a condition of contract and cannot be treated as a consideration for the contract entered into between Appellant and customer: CESTAT

++ ST - Recipient of a supply may provide or make things available for the supplier to use in making the supply and this thing may not necessarily form 'consideration': CESTAT

++ Whether where recovery proceedings are subject to decision of apex court for preceding AYs, subsequent writ petition against same issue arising in following tax year is not maintainable - YES: HC

++ CX - Merely because assessee themselves are paint manufacturers and raised invoices in their own name but for carrying out maintenance and repairs at HPCL site for which they are registered as service providers, they cannot be denied Cenvat credit of duty paid by them: CESTAT

++ CX - Assessee is entitled to avail Cenvat credit on outward transportation as it itself is consignee till goods reach buyer's factory gate: CESTAT

++ Cus - Only on basis of statements, it cannot be concluded that assessee had exported Ketmaine HCL - As regard 25 kgs of Ketamine seized from transporter, no evidence has been brought on record to show that assessee was attempting to export same: CESTAT

++ ST - Deposits made by assessee under VCES, 2013 are required to be adjusted against liability of assessee either against demand or against penalty: CESTAT

++ ST - Advertising Agency service - Scope of service which is included in tax net extends not only to person involved in making or preparing of advertisements but also includes service by person involved in display or exhibition of advertisement: CESTAT

++ ST - Any payment made by assessee during course of investigation has to be adjusted against percentage of mandatory deposit: CESTAT

++ CX - Duty paid under protest ipso facto becomes pre-deposit u/s 35F till date of grant of refund: CESTAT

++ CX - Where assessee has not utilized CENVAT credit & paid duty prior to issuance of SCN, then assessee is not required to pay interest and penalty: CESTAT

++ Cus - Commissioner had limited scope in remand proceedings and could not have put appellants in more precarious position then what was held against them in earlier proceedings: CESTAT

October 30, 2019

++ GST - Cervical Pillows are classifiable under HSN 9404.10.00 & are taxable @ 18%: AAR

++ GST - Officers staying back at residence, where petitioner's mother, wife and young daughter reside, throughout day and night to find out whereabouts of taxable person; recording conversations of family members on mobile phones - officers acting beyond powers vested in s.67(2) - conduct is deprecated in strictest terms - Chief Secretary of State to look into matter: HC

++ Cus - As currency was not concealed in any special cavity or in any manner so as to evade notice of Customs authorities but had been kept in baggage in a routine manner and easily submitted for screening, invoking s.113(e) of Customs Act is incorrect: CESTAT

++ ST - Re-quantified interest liability cannot be over and above the interest demanded in SCN: CESTAT

++ CX - Finding of clandestine activities cannot be upheld on basis of documents resumed from residential premises of assessee's director as they are to be treated as third party documents and not corroborated: CESTAT

++ ST - Refund - Renting of Immovable Property service, Business Support Service & Management, Maintenance & Repair service are Input services: CESTAT

++ ST - Issue of consignment note, by whatever name, is pre-requisite for transaction to be covered under 'Goods Transport Agency': CESTAT

++ ST - There is no element of service involved in transaction, undertaken by assessee while acquiring land and transferring same to JV company, for setting up of power plant: CESTAT

++ CX - All WCS are not excluded from definition of input services - WCS pertaining to maintenance of office equipment or cleaning of carpets at head office is an eligible credit: CESTAT

++ ST - Aspect theory would not apply to enable value of services to be included in sale of goods or price of goods in value of service: CESTAT

++ CX - Credit availed on photocopy of BoE - CENVAT credit cannot be denied on ground of procedural lapses: CESTAT

++ ST - As audit objection has already been settled on 18.5.2007, on same audit objection, SCN cannot be issued to appellant on 28.7.2009 - demand time barred: CESTAT

++ ST - Deputation of employee in JV company cannot be treated as BAS: CESTAT

October 29, 2019

++ Printing name of emblems, embossing, Enlargement of gold chains or other gold ornaments or cutting and polishing or other repairs of gold ornaments is covered under Jewellery Manufacturing Services SAC 998892: AAR

++ Supply of goods like wheel chairs, tricycles etc. to patients cannot be considered as a composite supply where principal supply is healthcare services - goods would be liable to GST on an individual basis: AAR

++ Repair Rate Contract involving supply of parts/accessories and repair services cannot be considered as Composite supply - goods and services to be taxed separately: AAR

++ Applicant will not be liable to reverse ITC attributable to commercial credit notes received by him from supplier: AAR

++ ST - Settled law that both penalties i.e. under Section 76 and 78 cannot be imposed simultaneously: CESTAT

++ ST - Credit availed on basis of Advice Transfer Debit (ATD) issued from head office of assessee is admissible: CESTAT

++ CX - Repairing of old and used LPG cylinders - As assessee has paid service tax which is more or less equivalent to excise duty required to be paid by them, no justification found for upholding duty of excise: CESTAT

++ Cus - Declared transaction value can only be rejected with cogent reasons by undertaking exercise as to on what basis paid price was not sole consideration or transaction value - CESTAT

++ Cus - Respondent, in terms of Rule 16 of DBK Rules, 1995 as well Valuation Rules, 2007 has no power to reassess a shipping bill which was duly assessed by proper officer at time of export of goods: HC

++ CX - Merely because capital goods viz. 'segments and castings' gets exhausted after it is used in grinding materials of approximately 150 MTs, it cannot be classified as an 'input' used for manufacture of finished goods - Refund rightly denied u/r 5 of CCR, 2004: CESTAT

++ Cus - A proposition, which fails test of reasonableness, must be corrected by evidence but a statement of retraction does not have to be: CESTAT

++ CX - Mere shortages of final products detected at time of visit of officers cannot ipso facto lead to allegations and findings of clandestine removal: CESTAT

++ ST - Common input services used for taxable and exempted services - Reversal of credit along with interest is to be construed as non-availment of credit - restrictions in rule 6 of CCR would not be applicable: CESTAT

++ Cus - Direction by Committee of Chief Commissioners cannot be considered as empty formality and has to be strictly adhered to for purpose of achieving legislative mandate - Dy. Commr. could not have filed appeal when Committee had directed Commissioner to do so - appeal dismissed: CESTAT

October 28, 2019

++ Tamarind fruit procured from farmers and supplied by applicant has not undergone process of direct drying in sun or by industrial process, hence classifiable under CTH 0810 9020 as Tamarind, fresh: AAR

++ GST - Medicines, consumables and implants used in course of providing health care services to in-patients is a composite supply of In-patient Services classifiable under SAC 999311; exempted as per Sl. No. 74 of 12/2017-CTR: AAR

++ Cus - Inspite of availability of alternative remedy under Customs Act, writ petition is maintainable when it involves pure question of law as well as jurisdiction: HC

++ CX - Duty involved in Revenue appeal is Rs.79.26 lakhs - as amount involved is below revised monetary limit prescribed by CBIC of rupees one crore, appeal dismissed as withdrawn: HC

++ ST - Merely because of restriction in export policy, exports of Manganese have been made through MMTC but for all practical reasons said claimant is exporter - refund under 17/2009-ST not deniable: CESTAT

++ CX - Prices to different buyers based on quality of goods is no basis to allege undervaluation: CESTAT

++ ST - Construction of administrative building - Indian Register of Shipping is regulatory body who registers ships and vessels in country and also classifies them and does related activities; cannot be termed as an act of commerce or industry - demand dropped: CESTAT

++ Cus - Respondent has no power to reassess value of goods already exported: HC

++ ST - Health care and hospitals is one of most profitable and fastest growing service industries in country - No reason to hold that construction of Mahatma Gandhi Cancer Hospital & Research Institute is excluded from definition of works contract service: CESTAT

++ CX - Ceramic Glaze Fritz is manufactured from 8 raw materials, none of which were shown to have been procured in an illicit manner or consumed in excess - mere allegation of excess consumption of natural gas cannot prove clandestine manufacture and removal: CESTAT

++ ST - Appellant procured services of foreign based commission agents for receiving export orders - Tax payable u/s 66A deposited along with interest upon pointing out by Audit - no malafides can be attributed since appellant entitled to exemption notification 18/2009-ST had they claimed - penalty set aside: CESTAT

October 26, 2019

++ VAT - By virtue of provisions contained u/s 29(2), provisions of Sec 5 of Limitation Act would apply to proceedings u/s 48 of H.P VAT Act, 2005: SC Larger Bench

++ Cus - Drawback - Respondent department has no power to reassess value of goods already exported: HC

++ ST - When first SCN was issued, all relevant facts were in knowledge of the authorities, therefore, in the second SCN, same facts could not be taken as suppression on the part of assessee: CESTAT

++ CX - Physician samples cleared to principal manufacturer by valuing u/r 8 of Valuation Rules - AV cannot be determined u/r 4 of the Rules on the basis of sole clearance made to M/s Serum Institute: CESTAT

++ ST - Services of commission agent provided by assessee to their foreign counterparts have been provided for sale of goods in India - since services have been consumed in India, same is not export of service: CESTAT

October 25, 2019

++ GST - ITC fraud - after deposit of Rs.3.33 crores, the total disputed tax credit amount falls below Rs.5 crore - bail application allowed subject to conditions: HC

++ ST - Allegation of intention to evade tax cannot be levelled against a government organisation - extended period of limitation not sustainable: CESTAT

++ ST - It is true that ignorance of law is no excuse, but at the same time non-payment has to be with an intention to evade payment of service tax: CESTAT

++ CX - Entries of vehicles at toll posts certify movement of raw material and finished goods, therefore, it cannot be alleged that no manufacturing was being conducted: CESTAT

++ CX - When specific role of Director is not pointed out, there is no reason to impose penalty u/r 26 on them: CESTAT

++ Cus - Every material in the universe has organic or inorganic chemical constituents - Every product would be categorized in Ch. 28/29 if chemical structure is referred to - Such an argument would render entire Tariff scheme redundant: CESTAT

++ ST - Contract is for handling agricultural produce and not for supplying manpower - such services are not liable to tax under Manpower Recruitment or Supply Agency Service: CESTAT

++ ST - Different yardsticks cannot be adopted for identically situated assessees especially when neither SCN nor O-I-O even whispers about any such dissimilarities: CESTAT

++ CX - Allegations of clandestine removal cannot be upheld based on the entries made in loose papers and notepads, unless there is corroborative evidence on record: CESTAT

++ CX - Clubbing of clearances - appellant contends that he was also undertaking trading activity - same is purely a question of fact and cannot be taken before Tribunal for the first time - matter remanded: CESTAT

++ CX - Assessee is eligible to avail credit of service tax paid to sales promotion agency: CESTAT

++ Cus - Commissioner(A) upheld order of original authority by giving cursory findings and without delving into the crux of the issue - matter remanded: CESTAT

++ CX - Entire operation and business of both units was undoubtedly controlled and managed by one person, hence, clearance of both units needs to be clubbed: CESTAT

++ ST - Letting out plant/machinery and fixtures to M/s. Mahindra Holidays - Appellant shall not be liable to ST under the category of SOTG on the goods which are present in the hotel premises, which are immovable in nature: CESTAT

++ ST - Renting of a building for a hotel is covered by the Exclusionary Clause and does not amount to an immovable property, falling within the ambit of taxable service: CESTAT

++ Cus - Timeline of Regulation 20(5) CBLR, 2013 is merely directory in nature - Customs broker delaying the investigation - if the provision is construed in such a rigid form and no flexibility is allowed, it would not ensure justice rather shall defeat it: CESTAT

++ CX - Removal of used capital goods - There were frequent changes in law and varying Circulars were issued by CBEC - there is scope for a different interpretation by appellants - extended period cannot be invoked: CESTAT

++ ST - Security services - Contribution towards ESI, EPF, PF and also towards wages and salaries is excludible while computing the gross value in terms of s.67 of FA, 1994: CESTAT

++ ST - Refund applications were initially filed online and subsequently filed in manual form along with requisite enclosures - claim cannot be held to be time barred: CESTAT

++ ST - Refund - Trade Facilitation Notice cannot be considered as legal and valid inasmuch as such notice cannot alter the time limit prescribed in the statute: CESTAT

++ Cus - Coco Jelly is not sweetened food preparation - impugned products would not merit classification under CH 2106 but under CSH 1704 9090: CESTAT

++ CX - Appellant is entitled to avail CENVAT credit on 'MS plates' used in the repair and maintenance of plant & machinery which is used in the coal production process: CESTAT

October 24, 2019

++ GST -  Profiteering does not have any co-relation with costing: NAA

++ Benefits arising out of GST implementation in form of additional ITC cannot be set off against any cost increase, once the agreement for sale with home buyers has been finalised: NAA

++ Receipt of Adoption fees, paid under regulation 46 of the Adoption Regulations, 2017, by the prospective Adoptive Parents to the Trust is exempted from GST: AAR

++ ST - Appraising the value of the pledged jewels and collecting some charge is not service rendered to anybody at all - demand under BSS is untenable: CESTAT

++ ST - Cooperative society is borrowing money from bank on their account and lending it to their members - does not mean that assessee is supporting service of the bank so as to be saddled with tax liability under Business Support services: CESTAT

++ CX - When the Directorate of Agriculture has considered the product as Fertilizer, then they are classifiable under heading 31.01 - no reason found to classify under 3824 9090, which is a residuary entry for miscellaneous chemical products: CESTAT

++ CX - Statements recorded by CE officers are admissible in a Court of Law or in any adjudication proceedings only if the procedure prescribed u/s 9D has been followed: CESTAT

++ Cus - No refund can be sanctioned without challenging the assessment order, whether such assessment is done by proper officer or under self assessment scheme: CESTAT

++ Misc - Rejection of counter-claim at threshold by arbitrator for want of jurisdiction is improper; not specifying nature of counter claims is per se no grounds for rejecting them: SC Larger Bench

++ ST - Commercial liability insurance is meant for company itself, credit admissible being Input service: CESTAT

++ ST - At the time of filing refund claim u/r 5 of CCR, it cannot be disputed that credit lying unutilized are not input services in terms of Rule 2 (l) of CCR, 2004: CESTAT

++ CX - Claim of CENVAT credit is being made only when demand of duty is sought to be confirmed, therefore, rule 4 of CCR laying down restriction of six months in availing credit not applicable: CESTAT

++ CX - If the allegation of Revenue that 9112.500 MT of Inputs were not delivered but only invoices were received, then Revenue should have investigated wherefrom appellant had procured inputs to manufacture goods that were cleared on payment of duty: CESTAT

++ CX - Commissioner has not specified as to what fabrication and erection amounts to making structures of support of capital goods - demand cannot be confirmed on basis of conjectures and surmises: CESTAT

++ Cus - It is trite law that if there are discrepancies in advance licence, the duty cannot be demanded from exporters but from importers, upon finding any illegality on the latters' part: CESTAT

++ Cus - If no statements were recorded of merchant exporters, no allegation of connivance or collusion between manufacturers and merchant exporters can be alleged: CESTAT

October 23, 2019

++ ST - Since no malafide has been established by department against the assessee, penal provisions of Section 78 are not applicable: CESTAT

++ CX - Charge of clandestine removal and undervaluation cannot be merely on the basis of presumptions and assumptions: CESTAT

++ CX - SCN proposed demand upto 31.12.2009, whereas order confirmed the demand till December, 2010 - decision being beyond the scope of SCN is liable to be set aside: CESTAT

++ CX - Assessee is a PSU and will not have any reason to evade payment of duty - Instead of going into merits of the case, appeal allowed on ground of limitation: CESTAT

++ ST - Construction service is an integral part of telecommunication service and is used for providing output service - credit admissible: CESTAT

++ Cus - A notification has to be interpreted literally - no requirement for producing an end-use certificate to establish that the imported products were used only for Ostomy procedures - Benefit of 21/2002-Cus available: Third Member

++ ST - Pure Operation contract was not covered under 'Maintenance and Repair service' till the inclusion of word 'Management' in the definition from 16.06.2005: CESTAT

++ CX - Appellant's final product has become exempt, therefore, appellants are not allowed to utilize credit lying in their account, however, there is no provision that "how the same shall be recovered": CESTAT

++ ST - Appellant is engaged in the activity of printing of bill and not 'Billing' - services in question do not qualify under the category 'Business Auxiliary Service': CESTAT

October 22, 2019

++ GST - Entire exercise of seizing the car and the mobile phones is nothing but a farce under the guise of exercise of statutory powers without obtaining the necessary authorisation, and a blatant show of brute force by a high ranking officer in gross abuse of powers: HC

++ GST - Assistant Commissioner is not entitled to the immunity provided u/s 157 of the GGST Act when he acts in a highhanded and arbitrary manner in excess of the authority vested in him:HC

++ GST - Although Court is inclined to award exemplary costs, the petitioner has requested not to pass any orders and which stand, it is evident, is out of fear of facing reprisal as the entire department would be up in arms against him and he would have to face untold harassment in future: HC

++ GST - When the conveyance was carrying goods which were duly accompanied by documents and no discrepancy was found in connection therewith, there was no reason to confiscate the same: HC

++ Exemption to Sanitary Napkins - ITC loss is pegged @8.39%, however, base prices were increased beyond 8.39% denying the benefit of exemption to the recipients - Profiteering proved: NAA

++ ST - Since so-called IPR claimed by the Revenue is not governed by any Indian Law, the same will not fall under IPR services: CESTAT

++ CX - Even if the term 'setting up' of factory is removed from the inclusion clause of definition of input service, it does not adversely affect Cenvat credit availment since assessee has merely expanded the existing factory: CESTAT

++ CX - Once there was no duty on final goods cleared by principal manufacturer, no question of any exemption available qua the goods manufactured in factory as a job work : CESTAT

++ ST - Refund u/r 5 of CCR cannot be denied for non-establishment of nexus between input services and output service exported by the assessee: CESTAT

++ CX - Services used in the job workers' premises are Input Services- credit admissible: CESTAT

++ ST - A set of ten HIG & twelve MIG houses do not come within the definition of residential complex in absence of any positive evidence that these units share common facilities: CESTAT

++ CX - When appellants are selling manufactured shoes/footwear from showrooms only, therefore, showroom's maintenance expenses are entitled as CENVAT credit: CESTAT

++ ST - It cannot be alleged that Scientific and Technical Consultancy service was carved out from Consulting Engineer (CE) since definition of CE services has not been amended: CESTAT

++ CX - Tax paid becomes final under ST VCES, 2013 only when discharge certificate is issued, challans being an intermediary payment - Credit availed on discharge certificate is proper and legal: CESTAT

++ ST - Appellant is neither 'professionally qualified engineer' or an 'engineering firm' hence it cannot be said that the appellant had been providing Consulting Engineer Services prior to 16.07.2001: CESTAT

++ ST - Refund - Relevant date for purposes of deciding time-limit u/r 5 of CCR is the end of the quarter in which the FIRC is received: CESTAT

++ ST - Mere non-payment may not suffice to be clothed with grave allegations as that of fraud and mis-representation unless there is evidence about a positive act on part of assessee to evade tax: CESTAT

October 21, 2019

++ GST - Presence of a member during the hearing is not a formality - Fourth member joining Authority only for signing the order has resulted in violation of principles of natural justice and fairness - Order set aside: HC

++ GST - Term profiteering is used in a pejorative sense and such a finding can severely dent business reputation - Fairness and transparency in adjudication will enhance credibility of the Authority: HC

++ Applicant is not allowed to leave live trees intact in the area and hence is bound to cut and remove the wood - transaction is chargeable to GST @18%: AAR

++ Product the applicant is dealing with is undoubtedly sun-cured country tobacco; they are not tobacco leaves which are raw but are cured tobacco attracting GST @28% : AAR

++ Applicant developing a Shopping Mall - Being a civil structure, taxes paid on procurement of goods and/or services in its construction are regarded as blocked credits: AAR

++ Subsidy amount received from Govt. for supply of food in Indira Canteens is excluded from definition of consideration: AAR

++ Supply of used WTG/Wind Mill with accessories is a composite supply; attracts GST @5%: AAR

++ Residential dwelling arranged for Sodexo Food Solutions with facilities is taxable under SAC 997212: AAR

++ Supply of construction service to land owner in lieu of TDR to promoters is liable to GST @18%: AAR

++ LPG Conversion kits attract GST @28%: AAR

++ ST - In the absence of any dispute as to the eligibility of credits availed by ISD, the same cannot be questioned at the receiver's end: CESTAT

++ CX – 1/95-CE –Unaccounted POY - Only an amount equal to duty forgone while procuring said goods under CT-3 can be demanded - proviso to s.3 applies only to goods manufactured or produced by a 100% EOU: CESTAT

++ Cus- Demand of duty made by invoking the provisions of section 28, prior to redemption of the goods is totally premature: CESTAT

++ CX - Stainless steel pattas and pattis- no evidence that appellant has operated more than two machines in violation of the declaration - SCN is pr esumptive having no legs to stand: CESTAT

++ Cus- Commissioner has imposed penalty u/s 114A on firm and penalty u/s 112 on proprietor- It is settled law that proprietor and proprietorship firm are a single identity for all purposes: CESTAT

++ CX - Structures for which iron and steel items have been used are not integral part of manufacture process yielding sugar and molasses , credit inadmissible: CESTAT

++ CX – Even if officers had jurisdiction, a notice should have been issued to such supplier-manufacturer who is alleged to have wrongly assessed and paid excise duty: CESTAT

++ CX - Officers at recipient end have no jurisdiction of assessment done by supplier – recipient cannot be expected to understand or anticipate how much duty was actually to be paid by supplier and take credit accordingly: CESTAT

October 19, 2019

++ Services provided by CWC to applicant who hires godown to store PDS supplies is Renting of Immovable property and not storage service; taxable @18%: AAR

++ Flavoured milk is classifiable under Tariff Heading 0402 9990: AAR

++ What the applicant supplies is educational material already prepared by someone else - supply of services in nature of subscription to J-Gate is not exempted, attracts GST @18%: AAR

++ Importing online journals and providing access to online content to educational institutions is covered under SAC 998431 attracting GST @18%:AAR

++ Areca leaf plates made out of part of the leaf of Areca plant is liable to tax @5%GST: AAR

++ Amounts paid to the employees as reimbursement of expenses incurred by them in the course of employment are not liable to tax: AAR

++ Facilitation fee charged by applicant to provide bus passes of BMTC - applicant is not an intermediary: AAR

++ Collecting exam fees charged by University and remitting the same to that University is a service as a pure agent: AAR

October 18, 2019

++ Cus - Section 166A of CrPC is not an independent island on which any investigating/inquiring authority can jump on without taking recourse to Section 154/155 - Letter rogatory quashed: HC

++ Pulpwood used in the manufacture of paper and paperboard is classifiable under heading 4403 and attracts GST @18%: AAR

++ Air Handling units are classifiable under HSN 8415 9000 and Air Ventilators under HSN 8414 5910: AAR

++ Supply of e-campus solutions is classifiable under SAC 997329; attracts @18% GST: AAR

++ GST - Transfer of assets fastened to building on delivering possession to lessor amounts to supply u/s 7 of CGST; hence taxable: AAR

++ GST - Reimbursement of stipend paid to trainees is not taxable under the GST Acts: AAR

++ GST - GST payable under reverse charge for payment made towards National Mineral Exploration Trust and District Mineral Fund: AAR

++ GST - There is no provision in the Act for shifting the tax liability: AAR

++ GST - If respondent insists on passing on benefit of ITC to buyers after completion of the project, he should also claim the benefit of ITC after completion of the same: NAA

++ GST -  Respondent cannot enrich himself at the expense of flat buyers by denying them  benefit of ITC till completion of the project while he uses the same in his business for discharging his output tax liability every month: NAA

++ ST - Pandal/shamiana services provided on the occasion of Gur-ta-Gaddi Tercentenary Celebration is not liable to service tax: CESTAT

++ CX - If brand name is used by the firms of the same family member, it cannot be said that one is using the brand name of other person - SSI exemption available: CESTAT

++ ST - Transport for long or short distances is not the relevant criterion for classification under the category of 'Goods Transport Services': CESTAT

++ CX - Sale is on FOR basis - Place of removal being the buyer's premises, disallowance of credit of the ST paid on GTA Services cannot be sustained: CESTAT

++ Cus - Merely because the petitioner has not succeeded before the Original and Appellate Authority, it does not mean that the date of his application for refund gets altered as the one in pursuant to the order of the CESTAT: HC

++ Cus - Availability of alternative remedy itself cannot be a bar for the High Court to exercise its jurisdiction under Article 226: HC

++ CX - Products that are not intentionally manufactured but only arise during the process of refining of crude vegetable oil are to be considered as waste and entitled to the benefit of exemption notfn 89/1995-CE: CESTAT

++ CX - When the refund is not under any provisions of CEA, the provisions of the Act relating to interest do not apply: CESTAT

++ CX - Since assessee has purchased goods in auction, department is free to settle their excise duty liability with Official Liquidator and not from assessee: CESTAT

++ CX - Goods purchased in auction, dismantled and sold as waste and scrap - no duty liability: CESTAT

++ ST - Construction of electric substation is also related to transmission of electricity - services exempted by notification 45/2010-ST: CESTAT

++ CX - ST paid on premium for product liability insurance is an Input service: CESTAT

++ Cus - How the smuggled goods were sold in exchange of Nepalese currency within the territory of India has not be explained anywhere by Revenue - confiscation of currency set aside: CESTAT

++ ST - Once brand name stands transferred to M/s Aventis under deed of assignment and Trademark Registry has transferred ownership, assessee has no right over the same and there is no question of any representational rights to be given to M/s Aventis - demand under 'franchise service' unsustainable: CESTAT

++ CX - Supplementary invoices issued in March and May 2013 and the credit availed in March 2014, December, 2014 and January, 2015 - since credit not availed within six months, same is inadmissible: CESTAT

++ CX - On the ground that there was short reversal of Rs.50/-, assessee was held liable for 100% penalty on the total amount of Rs.4,38,439/- - when department itself had alleged availment of excess credit amount as Rs. 4,38,389/- and not the amount of Rs. 4,38,439/-, assessee cannot be penalised: CESTAT

++ Cus - Mis-declaration was detected in 2014 but licence was suspended in 2018, much after occurrence of the event - immediate suspension ought to have been resorted to - order cannot be sustained: CESTAT

October 17, 2019

++ Since classification of 'Fanta Fruity Orange' has already been sought and decided by Gujarat AAR, same question raised before Karnataka AAR is liable for rejection in view of s.98(2) of the Act: AAR 

++ GST - ITC claim as per Section 17(2) of CGST Act restricted to input tax attributable to the taxable supplies including zero rated supplies: AAR

++ CX - Food tray containing dal, roti, rice, curry, supplied in bowls covered with aluminum foil and served to passengers on board aircraft is not excisable: CESTAT

++ ST - Services received by branch office of Cathay Pacific from CRS companies for facilitating booking of tickets through travel agents in India are services received in India and appellants will be liable to pay ST in terms of s.66A of FA, 1994 - contrary judgments, hence matter referred to LB: CESTAT

++ ST - Place of business is place were business is done and not location of Company undertaking business - term used in s.66A is 'place of business' and not 'principal place of business' - Bench not in agreement with decision in British Airways: CESTAT

++ ST - s.66A of FA, 1994 - branch office of Cathay Pacific located in India, is place of business for Cathay Pacific Airlines having its headquarters at Hong Kong: CESTAT

++ ST - It is well settled law that revenue cannot go against the Board Circular: CESTAT

++ CX - Service tax paid on repair and maintenance of DG sets undertaken at the customers' premises - CENVAT credit admissible: CESTAT

++ ST - Notification no. 17/2011-S.T nowhere specifies that Letter of Approval from the approval Committee has to be obtained before filing of refund application: CESTAT

++ Cus - Once imported goods are covered under broad description in a license, contention of Revenue that specific name of Green Cardamom is not mentioned and, therefore, DFIA exemtpion is not available, is untenable: CESTAT

++ CX - Services relating to Works Contract for construction of collection tank and RO water and reconstruction of compound wall are necessary to carry out manufacturing process and hence are Input services: CESTAT

++ Cus - Concealment of gold chains - High Court is not the forum to adjudicate disputed question of facts - Petitioner at liberty to challenge order before appellate authority: HC

++ ST - Services were not taxable before introduction of negative list regime - without any positive evidence of malafide, penalty cannot be imposed: CESTAT

++ CX - It is for Revenue to seal Pan Masala machines in accordance with law and if the same has not been followed, assessee cannot be penalized, if timely intimated: CESTAT

++ CX - Since there was no financial flow-back and common funding, clearances could not be clubbed under SSI notification: CESTAT

October 16, 2019

++ Services supplied by McAfee Software India to McAfee Singapore is as an intermediary;  covered under SAC 998599 and attracts GST @18%: AAR

++ KAPTON polyimide Adhesive tape is not a part of locomotive; rightly classifiable under heading 8546 and attracts GST @18%: AAR

++ Dolochar is classifiable under heading 2619 0090 and attracts GST @18%: AAR

++ Providing services of drivers through e-commerce platform DriveU is not services of transportation of passengers and, therefore, not covered u/s 9(5), notfn. 17/2017-CTR: AAR 

++ GST - Rate of tax applicable on composite supply of works contract u/s 2(119) of the CGST Act is 9% CGST + 9% SGST: AAR

++ Cattle feed/Poultry feed is classifiable under heading 9988; attracts GST @5%: AAR

++ GST - Supply of accomodation service to SEZ units is Inter-State supply u/s 7(5)(b) of IGST Act: AAR

++ GST - Corpus fund or Sinking Fund collected from members of apartment owners' association is not taxable as it is deposits received for future supply of service to members: AAR

++ GST - Seats for Railway Coaches manufactured for M/s Rail Coach Factory are classifiable under Heading 9401 & taxable @ 18%: AAR

++ GST - Printing & supplying periodicals & magazines to Govt Departments attracts 6% CGST & 6% SGST under Entry 27(i) of Notfn No 11/2017-CT(R): AAR

++ CX - Classification - Customs and Excise Authorities are totally independent and mistake by one need not be followed by another: CESTAT

++ ST - Appellant themselves approached CBEC for clarification, therefore, it cannot be said that there was any malafide on their part so as to justify invoking longer period of limitation: CESTAT

++ CX _ Law is well settled that assessment made at the end of the service provider cannot be re-opened at the end of the service recipient by resorting to objection relatable to the service provider: CESTAT

++ Cus - Delay of 3666 days in filing appeal before CESTAT - better affidvavit explaining reasons for delay to be filed before Tribunal: HC

++ CX - Huge delays, especially when the appellant's appeal has no merits, cannot be condoned - appeal dismissed: CESTAT

++ ST - Rent-a-cab, Outdoor Catering service are in relation to business activity; are Input services, credit admissible: CESTAT

++ CX - Nature of printing carried out does not alter the identity of the product as paper remains as a paper only and mere printing does not amount to manufacture: CESTAT

++ ST - Case of revenue neutrality where the very same assessee would be entitled to CENVAT credit of the ST paid under reverse charge mechanism - penalty waived u/s 80: CESTAT

++ ST - Balance sheet and P&L account are public documents - when income arising from various activities stand reflected therein, it cannot be said that there was any suppression or misstatement: CESTAT

++ Cus - It has been admitted that chemical facilities of department is deficient in capacity to carry out 'particle size' test - as the test result is faulty, classification arrived at by department cannot be upheld: CESTAT

October 15, 2019

++ GST - After detaining vehicle, no physical verification report uploaded on common portal by officer concerned - order of detention unsustainable: HC

++ GST - Dry chillies classify as agricultural produce as per Notfn No 12/2017-CT(R) dated 28.6.2017; supply of such produce to traders under invoice is taxable: AAR

++ GST - Agriculture Tree Climbing Apparatus - Unipole Manually operated covered under Tariff Heading 8201 & under Entry No 137 of Notfn No 12/2017-CT(R) dated 28.06.2017; is exempted from duty: AAR

++ GST - No ITC on inward supplies of goods & services attributed to incentives provided to painters & dealers: AAR

++ Cash and Carry - supply of food to employees of CISCO over the counter is covered under entry no. 7(i) of 11/2017-CTR; attracts GST @5%: AAR

++ Goods, value of which has been capitalised in the books of account would not be considered as inputs; no credit of tax available: AAR

++ ST - Transport for long or short distances is not relevant criterion for classification under category of 'Goods Transport Services' - loading and transportation of coal within mines not taxable under 'Cargo Handling Services': CESTAT

++ CX - Transfer of credit allowed u/r 10 of CCR, 2004 - Department cannot withdraw such permission granted earlier - If at all the Revenue chose to withdraw such permission, it could not be done with retrospective effect: CESTAT

++ Whether detention of goods stored in warehouse merits being sustained where documents such as bill of lading, invoice and road challan are found to be bogus - YES: HC

++ ST - Revenue has come to know of the facts only during checking of records and not from an independent source and, therefore, no suppression can be alleged: CESTAT

++ CX - S.37 of CEA has not been made applicable to Clean Energy Cess - CCR have been framed u/s 37 of CEA, 1944 , therefore, CENVAT credit on Clean Energy Cess is not eligible: CESTAT

++ ST - A demand cannot be confirmed under a category different from that proposed in the SCN: CESTAT

++ CX - Credit lying in balance as on date of de-bonding of 100% EoU and conversion to DTA unit could be transferred to DTA unit and be utilized: CESTAT

++ CX - In fiscal statutes, there is no rule for equity and the law should be interpreted as they are written: CESTAT

October 14, 2019

++ CX - Excise duty collected on wholly exempted or Nil rate duty goods - Lacuna was corrected by introduction of Section 11D(1A) by FA, 2008 and does not have retrospective effect: CESTAT

++ Cus - Difference between declared price at the time of import and selling price cannot be designated as profit accruing to appellant as there are many overheads which are bound to influence the price of goods when sold to Indian Railways: CESTAT

++ CX - Refund claims under Notfn No 33/99-CX are not restricted by the time limits u/s 11B of CEA, 1944: CESTAT

++ CX - Education cess and higher education cess is part of duty in terms of Notfn 56/2002-CE, refund permissible: CESTAT

++ ST - For the earlier period, assessee opted for VCES Scheme and paid dues, therefore, his not paying tax for subsequent period is intentional - no benefit u/s 80 of FA, 1994: CESTAT

++ Cus - Reliance on a Notification which has been rescinded is not tenable in law: CESTAT

++ ST - Lease rent from property owned by co-owners accrues to individual co-owners and not to any AOP - threshold exemption is available for each individual co-owner: CESTAT

++ CX - Whether charges recovered from customer for delayed payment by issuance of debit note is to be added to the assessable value being in the nature of additional consideration - No: CESTAT

++ ST - Definition of WCS under CST Act cannot be applied under service tax since statutory provisions of Service tax has exclusive definition of 'Works Contract': CESTAT

October 12, 2019

++ Providing horse to race club/event organiser and receiving consideration on winning of race is a transaction covered under supply of service, taxable @18% GST: AAR

++ Principal goods in the composite supply being UPS unit and which is classifiable under Heading 8504 @18% GST, contract with DMRC for supply, erection, installation, commissioning is not a Works Contract: AAR

++ Recovery of 50% of Parental health insurance premium from employees is not 'supply of service' - no GST payable: AAR

++ Operating Citizen Facilitation Centres (CFCs) at various MCGM ward offices/collection centres on per transaction/receipt basis is 'pure services' and is not in relation to any function entrusted to municipality; not exempted under Sr. 3, 3A of 12/2017-CTR: AAR  

++ ST - Paying service tax under Renting of Immovable property - CENVAT credit available on inputs/input services used for construction of building: CESTAT

++ Cus - Importer accepted enhancement of value to avoid heavy demurrage and detention charges, however, rejection of transaction value cannot be without following s.14 r/w Valuation Rules, 2007: CESTAT

++ ST - In view of the settled law in Larsen & Toubro - 2015-TIOL-187-SC-ST , no service tax is leviable on Works Contract Service for the period prior to 01.06.2007: CESTAT

++ CX - CENVAT - assessee have been regularly filing ST-3 returns - objection raised by Audit party - no material on record to allege suppression - demand hit by limitation: CESTAT

++ ST - Refund - Rule 5 of CCR - One year is to be counted from the last day of the quarter in which FIRC is received: CESTAT

++ CX - Unless Revenue establishes that assessee availed Cenvat credit on capital goods which are being removed as waste and scrap, provisions of Rule 3(5A) of CCR cannot be invoked: CESTAT

October 11, 2019

++ ST - Commissioner has proceeded to confirm the demand by comparing two uncomparables i.e. oranges with apples - matter remanded: CESTAT

++ Cus - Not mandatory that application for compounding can only be filed by admitting guilt - beneficial provision is also available to prevent needless proliferating of litigation: HC

++ Cus - No notification u/s 135(1)(i)(c) of the Act specifying exotic albino monkeys and exotic baby Siamese crocodiles as prohibited goods - offence is bailable: HC

++ Cus - In a bailable offence, the question of Court/Magistrate remanding the citizen to judicial custody without offering bail does not arise - clear case for breach of Articles 21 and 22 of the Constitution of India: HC

++ CX - Roofing in a mine offers protection from possibility of mud shifting in area that has been drilled; hardly conforms to the expression 'civil structure' - credit admissible for roofing, roof support and roof stitching: CESTAT

++ ST - Admittance of the appeals by High Court cannot, of themselves, operate to stay the substantive law as held by the Tribunal: CESTAT

++ CX - Gardening/Landscaping services, Design Services, Retainership Fee (Auditor Services) are Input services: CESTAT

++ ST - Membership of Club is to get proper statistical data for proposed investment opportunities by attending business forum - is an Input Service: CESTAT

++ ST - Undertaking harvest and transportation of harvested cane to sugar factory - as mechanism of 'support price' is paid out subsequently, recipient sugar factory advances a part of such future receipts as a bridge finance - not amenable to tax as Manpower supply: CESTAT

++ ST - Any beneficial provision should be interpreted liberally and for a mere procedural lapse, substantive benefit cannot be denied: CESTAT

++ Cus - Non-appearance for hearing and seeking adjournments - Pendency of appeal cannot be allowed to be a ground for the appellant to avoid the illegality alleged - appeal dismissed: CESTAT

++ ST - Only on the basis of conjectures and surmises the lower authorities have rejected the refund claim which is incorrect: CESTAT

++ CX - Printed Polyethylene Rolls/Sheets bearing brand names of various producers of milk _ benefit of SSI exemption 8/2003-CX available: CESTAT

++ ST - When the services fall under category of 'Telecommunication Services', the very same activity cannot again be subjected to levy of ST by treating them as 'BSS': CESTAT

++ ST - When definition has been amended by including computer software in the category of 'goods' w.e.f 1.6.2007, Management, Maintenance or Repair Services of computer software can be leviable to ST only from that date: CESTAT

October 10, 2019

++ ST - An Explanation is meant for clarifying the provision of main section and accordingly has retrospective effect, unless otherwise provided in the amending Act or notification: CESTAT

++ ST - For getting vehicle registered with RTO, assessee collecting some amounts from customers - certainly, assessee is rendering a service but it cannot come under BAS as it does not support any business of customer: CESTAT

++ CX - Exemption of excise duty would be applicable to NCCD also as the same is surcharge: CESTAT

++ CX - Stocks were ascertained on basis of sectional measurement, however, clearances were effected upon actual weighment - there is bound to be difference in weighments, therefore, case of shortage or excess stock and/or clandestine removal is not established: CESTAT

++ CX - In any appeal against the sanctioning of refund order, Revenue cannot recover erroneously sanctioned refund by parallel proceedings by issue of SCN: CESTAT

++ Cus - Goods could not have been diverted without knowledge of Customs Broker - Hence, Customs Broker violated the obligations imposed on him under CBLR - revoking of licence and forfeiture of security deposit sustained: CESTAT

++ Cus - SAD Refund - Notification must be interpreted strictly as it has been drafted including the time limit within which refund applications have to be filed: CESTAT

++ Cus - If the duty free shop, which caters to outgoing or incoming international passengers, is subjected to local taxes by State, same would negate the intent and purpose of Article 286 of Constitution of India: HC

++ Cus - Supply by the DFS to the outbound passenger constitutes exports and consequently, in terms of section 16(1) of the IGST Act, it becomes a zero rated supply: HC

++ ST - Once tax liability stands already discharged, any confirmation of demand for same amount and same period shall amount to double taxation, which is not permissible under statute: CESTAT

++ CX - Tribunal, being an Appellate Authority, cannot be presented with different or additional set of facts as compared to facts presented before lower authorities: CESTAT

++ Cus - Prices, both dealer price & RSP, indicate that burden of enhanced rate of CVD has not been shifted to buyers - Therefore, there cannot be any element of unjust enrichment: CESTAT

++ ST - If VCES, 2013 declaration was for two months, tax dues should have been examined for same period and not any other longer period to establish whether declaration was substantially false: CESTAT

++ Cus - Packet containing 193 posters of Maldives Airlines seized from baggage of passenger - Revenue could not point out which rule was being violated - Penalty u/s 117 is untenable: CESTAT

++ ST - If authorities intend to rely upon any document for holding against the assessee, principles of natural justice is required to be followed: CESTAT

October 09, 2019

++ Cus - Imported goods are tangible goods used in civil construction and are deemed to be transferred to buyer of property, attracting sales tax under VAT laws and also attracting service tax on service portion - refund of SAD admissible: CESTAT

++ ST - It cannot be said that the contract for executing works within the manufacturing activity premises would be supply of manpower: CESTAT

++ CX - Iron Ore fines is not a manufactured product - does not come within the ambit of rule 6 of CCR: CESTAT

++ Cus - Before enhancing value, Revenue must provide evidence showing that agreed upon price was not the sole criteria for supplying goods and that there were some under-hand transactions: CESTAT

++ CX - Job workers were fabricating components of Retail Visual Identity Elements (RVI) independently and hence they are to be considered the actual manufacturers: CESTAT

++ ST - Contention of bonafide belief does not hold water - act of claiming credit on advertisement services in respect of subvention scheme defies that issue was interpretational: CESTAT

++ CX - Onus of establishing the lack of unjust enrichment rests with the assessee: CESTAT

++ Cus - Imposing penalty without holding the assessee guilty of violation of CBLR is untenable: CESTAT

++ CX - Where order is passed by Commissioner (A) and issue involved is of drawback, proper authority before whom appeal is to be made is Revisionary Authority, GOI: CESTAT

++ Cus - Anesthesia ventilatory system is entitled for the benefit of exemption notification 21/2002-Cus and 6/2006-CX: CESTAT

++ ST - There ain't no such thing as a  free lunch - facility of low or nil rate of interest provided to customers of vehicle manufacturer is service classifiable under BAS - amount paid and accounted by assessee as subvention income is consideration: CESTAT

++ CX - 12/2012-CX - Eligibility of Notification is decided by intent and not by actual use as wording is ' intended for sale' through PDS: CESTAT

October 07, 2019

++ GST - Attachment of bank account - requirements of section 83 are clearly not made out - pending proceedings u/s 71(1) of the CGST Act not covered: HC

++ GST - Mechanically resorting to s.83 to attach bank account - order totally without any authority of law - Cost imposed, may be recovered from officer: HC

++ GST - Provisional attachment - there can never be any proceeding 'pending' u/s 83 - attachment of bank account is totally without any authority of law: HC

++ GST - No provision of law empowers Revenue to block credit available in the electronic credit ledger: HC

++ ST - Refund - Rule 5 of CCR, 2004 - Commissioner(A) traveling beyond SCN since no allegation of unjust enrichment invoked: CESTAT

++ Cus - Making of pre-deposit being one of the essential conditions, appeals cannot be heard on merits and are required to be dismissed for non-compliance: CESTAT

++ ST - Services having provided to government body, there could be a bonafide belief that there was no tax payable - penalty unjustified: CESTAT

++ CX - Invoices refer to 'maintenance and repair service' of the plant and not to construction of building or civil structure - credit rightly availed u/r 2(l) of CCR: CESTAT

++ ST - Only because audit party had found some receipts as taxable, suppression of fact cannot be made out unless malafide is established: CESTAT

++ CX - Seizure of bank account and freezing the same is based on mere presumptions and at the back of assessee who was not even put on notice - action is wholly unjust, illegal and improper: CESTAT

++ Whether an order for attachment of bank accounts u/s 44 for recovery of arrears is sustainable during the pendency of stay application - NO: HC

++ ST - AA is empowered u/s 11 of CEA r/w s.142 of CA, 1962 to make adjustment of outstanding adjudicated dues, out of any refund payable to an assessee, where such adjudicated dues have not been stayed by appellate court, but upon giving a hearing: CESTAT

++ CX - Conscious decision of appellant to change classification after year 2000 - extended period of limitation rightly invoked: CESTAT

++ ST - 13/2003-ST - Harmonious construction - Exemption is for BAS provided 'by a commission agent' and not 'as a commission agent', therefore, interpretation by AA is unacceptable: CESTAT

++ CX - SCN issued in the year 2014 based on Circular of year 2002 - nothing prevented Revenue from conducting requisite enquiries to issue SCN in time: CESTAT

October 05, 2019

++ By no stretch of imagination, amount passed as discount can be considered as benefit of additional ITC; same cannot be adjusted against the profiteered amount: NAA

++ No straightjacket formula can be fixed for calculating profiteered amount - methodology applied where rate of tax has been reduced and ITC disallowed cannot be applied in cases where rate of tax has been increased and ITC allowed: NAA

++ Office of DGAP has been careless and negligent in carrying out its duties diligently and faithfully which has resulted in submitting revised report in which profiteered amount was drastically changed and wrongly calculated - administrative action warranted: NAA

++ Cus - Violation of Exim Policy provisions - redemption fine of 10% and penalty of 5% of the value of the imported goods is appropriate: CESTAT

++ CX - O-i-O passed in remand proceedings simply reiterated the findings of the earlier O-i-O, overlooking key issues raised by Tribunal - demand set aside: CESTAT

++ ST - Payment of NSE/BSE transaction charges, SEBI turnover fee and taking reimbursement from clients - such amounts are not liable to service tax: CESTAT

++ CX - Demand of duty based on weighment slips is only presumptive or fictional and not based on any material evidence, same is set aside: CESTAT

October 04, 2019

++ GST - Seizure of vehicle/two phones by Asstt. Commr. - no authorisation, therefore, action without any authority of law - premises mentioned as Rajya Kar Bhavan, Ahmedabad - no officer would permit search on the said premises u/s 67(2) of the Act - Asstt. Commr. to be joined as respondent and explain what circumstances and in exercise of which powers he has issued order: HC

++ ST - Inspection of Greige Fabric and Inspection and Trimming/Fringe cutting of dipped belting chafer fabrics -appellants were paid on per meter basis and not on man-hour or on number of laborers supplied - not taxable under Manpower supply: CESTAT

++ ST - When the SCN, which is the foundation, is vague and lack details, it has to be held that the impugned order based on such a SCN is bad in law and cannot be sustained: CESTAT

++ CX - Audit can only unearth which is declared and which is on record - plea of limitation does not merit acceptance: CESTAT

++ Cus - Classification of a product depends on the Section/Chapter Notes and references to the Heading - One need not depend on clarification issued by Board: CESTAT

++ CT - One person cannot sell goods to itself - provision of food and beverages by the incorporated clubs to its permanent members does not constitute sale - No Sales Tax: SC LB

++ ST - From 2005 onwards, the Finance Act of 1994 does not purport to levy service tax on members' clubs in the incorporated form: SC LB

++ ST - 'body of persons' will not include an incorporated company nor will it include any other form of incorporation including an incorporated co-operative society: SC LB

++ ST - Legislature has continued with the pre-2012 scheme of not taxing members' clubs when they are in the incorporated form: SC LB

++ Cus - Apex Court freezing all assets of petitioner and its group; prohibiting from parting with any movable or immovable property - Petitioner seeking waiver of mandatory pre-deposit - High Court cannot intefere with orders of Supreme Court - petition cannot be entertained: HC

++ ST _ Rent-a-cab service - Outsourced procurement of vehicles instead of the activity of procurement of rides - Vehicles contracted out in return for payment on actual usage is not taxable under Section 65(105)(o) of FA, 1994: CESTAT

++ ST _ Appellant procuring input services from ISPs, D2H operator and selling services to their employees for a consideration on which ST is paid _ CENVAT cannot be denied by citing clause (C) of rule 2(l) of CCR: CESTAT

++ CX - Rule 8(3A) of CER - Default -To hold the clearances as non-duty paid, only on the ground that the CENVAT credit has been used for payment of such liability, is not legally sustainable: CESTAT

++ CX - Unless and until a business is safeguarded against risk and losses, it cannot work continuously - Insurance service is an Input service: CESTAT

++ CX - It is clear from the definition of BAS that 'Commission agent' also includes a Del Credere agent -being in the nature of sales promotion, credit admissible: CESTAT

++ CX - On account of non-registration as an ISD, credit cannot be denied: CESTAT

++ Cus - Appellant expired and no application filed on his behalf for continuation of proceedings by successor in interest or legal representative - appeal abates: CESTAT

++ Cus - If it is concluded that extended limitation is not invokable, then the AA must drop the demand to the extent it is not maintainable, even if the amounts are deposited before issuing notice: CESTAT

October 03, 2019

++ Preferential location service is attributable to choice of purchaser and cannot be treated as naturally bundled with Construction service in the ordinary course of business: AAAR

++ ST - Commissioner has not given any reasoning while passing the order and which is purely a non-application of mind and abuse of the revisionary power and hence colourable exercise on his part: CESTAT

++ CX - Appellant is merely getting raw leaves and grinding them and after making powder putting them into 50 Kgs pack which is a bulk pack - intention is not to market, hence the nature of product would not take it into category of manufacture: CESTAT

++ CX - It is not open to Tribunal to sit in appeal from the orders of High Court and not follow it - if the doctrine of precedent is not strictly followed, there would be a complete confusion and uncertainty: CESTAT

++ ST - Payment on reverse charge basis - admissibility of CENVAT credit cannot be reason for non-payment of tax: CESTAT

++ CX - Chartered Engineer can give his expert opinion regarding the nature of material but classification is to be done only by the jurisdictional/appellate authorities: CESTAT

++ ST - Benefit under 17/2004-ST is admissible to the recipient of service who pays tax under reverse charge mechanism: CESTAT

++ CX - Chartered Engineer can give his expert opinion regarding the nature of material but classification is to be done only by the jurisdictional/appellate authorities: CESTAT

++ CX - Since there was no separate manufacturing facility and AEI was operating from the appellant's premises with no separate stock of raw materials or finished products, it can only be called a dummy unit: CESTAT

++ ST - Settled law that tax and interest, if paid before issuance of SCN, SCN itself has been held to be not required: CESTAT ST - Settled law that tax and interest, if paid before issuance of SCN, SCN itself has been held to be not required: CESTAT

++ Cus - Rotors and stators, down case, top case and down rod of the motor are specifically designed to be a part of the fan - following the mandate of Rule 2(a), the imported goods must be classified under Heading 84.14 as unassessmbled & incomplete fan and not as part of electric motor: CESTAT

++ ST - CENVAT credit cannot be denied on input services used for providing output services from unregistered premises as tax is discharged by registered HO : CESTAT

++ CX - Refund - unjust enrichment - Mere issuance of credit notes cannot be the sole basis for holding that duty has been borne by assessee and that it has not been passed on to another: CESTAT

++ ST - Department cannot pick and choose sentences to interpret the meaning of agreement to be a Consultancy Agreement - agreement under question is nothing but a Representative Office Agreement: CESTAT

++ CX - Allegation of clandestine manufacture and removal - It is beyond human credence to judge the age of machines from their still photographs and CDs, particularly the age of furnaces which are installed underground with only mouth exposed for charging and discharging: CESTAT

October 01, 2019

++ Cus - Allowing CESTAT to entertain an appeal without any pre-deposit being made would reduce the command of the legislature to a dead letter: HC

++ Cus - Highest charitable person is the law and, therefore, Bench cannot be more lenient than law itself - statute has already waived 92.5% of the duty demand even in case where there is no hardship, so there is no reason to further waive the pre-deposit amount of 7.5%: HC

++ CX - Appellants are not consciously manufacturing waste which is not dutiable - credit on inputs contained in waste not required to be reversed: CESTAT

++ CX - Credit is eligible of the duty paid on inputs and input services used in the manufacture of exempted goods which are exported: CESTAT

++ Cus - Without rejecting transaction value, application of any other rule for re-determination of value for purpose of levy of duty is neither permissible nor admissible position in law: CESTAT

++ CX - Clearances of private limited company cannot be clubbed with that of proprietorship concerns for the purpose of deciding SSI exemption 175/86-CE: CESTAT

++ CX - Once department has considered M/s IEC as a manufacturer and proceeded for confirmation of duty demand, such stand cannot be altered subsequently to allege that the said unit was physically not in existence: CESTAT

++ ST - Apellant is required to register with BSE/NSE as stock broker for rendering services - Membership subscription fee is, therefore, an Input service: CESTAT

++ ST - If an efficient contractor engages less manpower, he will make more profits while an inefficient contractor engaging more manpower would make less profits - since consideration is received on quantity of sugarcane delivered, essential nature of service is harvesting and supply of sugarcane and not supply of manpower service: CESTAT

++ ST - Provisions of Section 73(3) of FA, 1994 are applicable only to an innocent assessee: CESTAT

++ Cus - Investigation has been done in an unprofessional manner and prices have been arbitrarily enhanced by Customs Officer - order set aside: CESTAT

++ CX - Suppression of value - penalty imposed u/s 11AC is a factual finding and not perverse - no substantial question of law arises: HC

++ Cus - Quantity, source and proximity in time are important considerations and mere assent by importer cannot alienate the obligation to apply Valution rules: CESTAT

++ ST - Even though appellant paid ST which services is not leviable to tax during the relevant time, still they had to file refund claim within the period prescribed u/s 11B: CESTAT

++ CX - For valuation purposes, purchase order can be looked into to decide whether sale is on FOR basis - so also, for deciding place of removal to determine eligibility of credit on outward transportation: CESTAT

++ ST - Training imparted by the appellants in respect of software developed by them for which they charge separately from their customers is chargeable to tax under 'Commercial Training or Coaching': CESTAT

++ ST- Statutory authority cannot ignore the specific enactments under which the refund claim is filed: CESTAT

++ ST - When a clarification, whether right or wrong, has been issued by the Board it should apply to all similarly placed units till it is withdrawn: CESTAT

++ ST - Mere act of collecting applications and verification of the same for onward submission to the appellant cannot be termed as 'grant of representational rights' - no tax payable under category of Franchise Services: CESTAT

++ ST - It is inconceivable that a special provision for discharge of tax liability by recipient should stand in the way of the more fundamental principle that taxes should not be allowed to insinuate into value of exports: CESTAT

++ CX - Roofing in mine offers protection from the possibility of mud shifting in the area - Therefore, it hardly conforms to the expression of 'civil structure', similar is the case with “ventilation/isolation stopping area' - credit admissible: CESTAT