TODAY'S CASE (INDIRECT TAX)

April 30, 2020

++ ST - Powers of appellate authority being an extension of powers of assessing authority, any order that could be passed by assessing authority can be passed by appellate authority: HC

++ ST - Section 35F r/w Section 35FF do not require filing of refund application by assessee upon successfuly appeal - Hence limitation prescribed u/s 11B is inapplicable in respect of refund claimed u/s 35FF: CESTAT

++ Cus - Vacuum cleaner equipped with electric motor is correctly classifiable under Heading 8479 8999 of First Schedule to Customs Tariff Act 1975: CESTAT

++ CX - Clandestine removal - Pen drive data cannot be relied upon without following the requirements of Section 36B of CEA, 1944: CESTAT

++ ST - Activity of manufacture and trading of wooden cupboards is composite in nature, involving supply of goods & provision of service - Such activity is covered under Works Contract Service for period before 01.06.2007: CESTAT

++ ST - Refund - Tribunal was not justified in holding that the date of the ISD invoice has to be taken for computing the one year stipulated in the notification 12/2013-ST: HC

++ CX - Duty demand raised with interest is untenable where raised for a period in which production activity in the assessee's factory had halted - that the assessee only later informed the Department of such stoppage is immaterial: CESTAT

++ CX - No primary evidence exists to allege clandestine clearance - statements and third party records which are secondary evidence cannot be relied upon to allege clandestine clearance as the same has no independent evidentiary value: CESTAT

++ Cus - Whether redemption fine and penalty, if any, imposed in adjudication order needs to be recovered from sale proceeds, if confiscated goods are sold/disposed of by auction during the pendency of appeal - reference to Larger Bench: CESTAT

April 29, 2020

++ ST - Extended limitation cannot be invoked where no mala fide intent to evade payment of duty is attributed to the assessee on account of issue at hand being subject to litigation during the relevant period: CESTAT

++ Cus - Confiscation of imported Silver granules & imposition of penalties are sustainable where assessee is unable to establish that goods were licitly imported into India: CESTAT

++ CX - CENVAT credit cannot be disallowed solely on account of procedural lapses & where supporting documents are not verified by adjudicating authority: CESTAT

++ CX - Unfinished TV having essential character of television is assessable as complete television when removed in unassembled form - goods cleared having essential features of CTV are classifiable under CTH 8528.00 - O-i-O classifying CTV sets as such is upheld: CESTAT

++ Cus - Duty drawback - declared value of exported goods cannot be rejected based solely on market enquiries conducted by Commissioner, more so where importer furnishes BRCs indicating & evidencing total realisation of exported goods: CESTAT

++ CX - Charges of abetting wrongful availment of credit leveled against an employee are not sustainable where such person joined the company after the period in which credit was availed - besides minor discrepancy in documents cannot be attributed to mala fide intent to evade payment of duty: CESTAT

April 28, 2020

++ CST - There is no concept of constructive delivery either express or implied in Sec 3 of Act : SC

++ ST - Rule 5 of CCR - Appellant is entitled for refund of Swachh Bharat Cess (SBC) paid on input services used for providing export service: CESTAT

++ Cus - Quantum of duty demand, redemption fine & penalty merits reduction where no mala fide intent to import excess quantity of goods is attributed to the importer: CESTAT

++ CX - Non-registration with department - it cannot be said that there was suppression so as to invoke extended period of limitation: CESTAT

++ ST - Refund is allowed in respect of those services which although not specifically approved, are nonetheless used for authorised operations by an SEZ unit, in view of Sections 26 & 51 of SEZ Act: CESTAT

++ CX - Labelling or relabelling of DVDs imported under 8523 will not make them classifiable under a different heading 8708 and activity as amounting to manufacture; CENVAT could not have been availed: CESTAT

++ Cus - Assessment u/s 17 cannot be said to be finalized when respondent has marked the protest while paying duty - department has to initiate proceedings to vacate protest and pass speaking order for reassessment: CESTAT

April 27, 2020

++ Cus - Provisions of Rule 9(1)(e) of Valuation Rules, 1998 cannot be automatically applied to every import which has surface features of a turnkey contract: SC

++ Cus - Merely because different components of a contract or multiple contracts give the shape of turnkey project to the imported items, without specific finding on existence of "condition" as contemplated in rule 9(1)(e), value of all these components cannot be added to arrive at the assessable value: SC

++ CX - Appellant was merely a Director and was not looking after the business affairs of company - Penalty u/r 26 of CER is not imposable since actual involvement of appellant is required: CESTAT

++ ST - Appellant had constructed independent buildings having one residential unit only - Thus, even if the appellant had constructed more than 12 independent buildings, the nature of activity would not be 'construction of complex' - service tax demand cannot sustain: CESTAT

++ CX - CENVAT credit availed in advance by treating ‘pig iron moulds' as inputs in place of they being treated as 'capital goods' - no cause for imposition of equivalent penalty u/r 15(2) of CCR when credit itself is allowed in the next FY: CESTAT

++ ST - There is no difference between the activity of laying an electric cable or laying an optical fibre - Board circular No. 123/5/2010-TRU applies onto the latter activity & no duty can be levied thereon: CESTAT

April 25, 2020

++ ST - Assessee constructed independent buildings having one residential unit - hence, levy of service tax under Construction of Complex Service, is not sustainable: CESTAT

++ CX - Condonation of delay - assessee's applications merit being dismissed where no appeal is pending disposal against the order being challenged: CESTAT

++ Cus - Assessee's request to cross examine panch witnesses is allowed, being a genuine request to complete adjudication proceedings judiciously: CESTAT

++ CX - Press mud is a waste and not a manufactured product - insertion of Explanation in rule 6(3) w.e.f. 01.03.2015 does not enable Revenue to recover any amount on removal of exempted Press mud: CESTAT

April 24, 2020

++ GST - Subsidy by govt. - Price of LLDPE pipes/micro irrigation system is independent of assistance amount granted to farmer and hence would not be covered under clause (e) of sub-section (2) of s.15 of CGST Act: AAR

++ GST - Format of e-way bill, in whatever manner designed or amended, is not relevant for deciding classification of activity carried out by appellant: AAAR

++ GST - 'Fanta Fruity Orange' is classifiable under SH 2202 10 and attracts GST rate of 28% and GST Compensation Cess rate of 12%: AAAR

++ VAT - Coercive measures for recovery of duty demanded need not be resorted to where appeal against assessment order is pending disposal: HC

++ ST - Assessee utilised CENVAT credit in advance of the date when it was not entitled to avail the same - matter remanded to calculate interest for differential period: CESTAT

++ ST - Supply of Tangible Goods Service involves transfer of right of possession & effective control on such goods - Leasing of digital cinema equipment not taxable under SOTG: CESTAT

++ CX - Extended period of limitation cannot be invoked where assessee regularly filed ER-1 returns & if no suppression of facts is attributed to assessee as entire facts were known to Revenue: CESTAT

++ Cus - Section 123 (2) of Customs Act requires a person in possession of gold bars having foreign markings, to only prima facie establish proof of licit acquisition & is not require to prove source: CESTAT

April 23, 2020

++ GST - Best judgment assessment u/s 62 can be made only when dealer fails to file return in Form GSTR-3; nothing else: Appellate authority

++ NDPS - View taken that quantity of neutral substance(s) is not to be taken into consideration while determining the 'small quantity' or 'commercial quantity' is not a good law: SC LB

++ NDPS - Notification adding 'Note 4' to the earlier Notification dated 19.10.2001 is not ultra vires to the Scheme - it is clarificatory in nature and by way of abundant caution only: SC LB

++ CX - Kutch Tax Holiday - Misuse of exemption 39/2001-CE - subsequent notification16/2008 - CE can be said to be clarificatory and made applicable retrospectively: SC LB

++ ST - Activity of constructing flats intended for personal use of land owner is not taxable under Construction of residential complex service: CESTAT

++ CX - CENVAT credit cannot be denied solely due to there being a human error in mentioning certain vehicle numbers, when preparing the documents: CESTAT

++ ST - No ingredient of misstatement or suppression of fact - as credit reversed without waiting for the SCN, no penalty imposable: CESTAT

++ Cus - Seized goods - Question of duty demand does not arise when goods are confiscated absolutely: CESTAT

++ CX - Clandestine removal - Hard Disk could have been tampered, therefore, cannot be relied upon as evidence inasmuch the said data has been retrieved without ensuring the presence of the appellants: CESTAT

April 22, 2020

++ GST - Examinations conducted by State Examination Board are planned and conducted on its own accord and it is not service provided to an educational institution - not exempted under entry no. 66 (b)(iv) of 12/2017-CTR: AAR

++ GST - Liability of interest u/s 50 is automatic but same is required to be adjudicated  by initiation of adjudication proceedings u/s 73 or u/s 74 of Act: HC

++ GST - Without initiation of any adjudication proceedings, no recovery proceeding u/s 79 of Act can be initiated for recovery of interest amount: HC

++ ST - Transportation of coal from coal heaps to railway sidings is correctly classifiable under 'transport of goods by road service' as activity does not involve any service in relation to 'mining of mineral' : CESTAT

++ CX - CENVAT credit - It is settled position in law that no adverse inferece can be drawn against service recipient on account of any error on part of service provider: CESTAT

++ Cus - FOB price cannot be treated as cum duty price u/s 14 of Customs Act, 1962 for purpose of calculation of export duty: CESTAT

++ CX - Insurance cover availed in respect of Money Insurance, Public/Product Liability Insurance, Loss of Profit for Unit and Fidelity Guarantee Policy are availed in or in relation to manufacturing activity - are Input services, credit admissible: CESTAT

++ Cus - Appellant sought condonation of 764 days delay in filing appeal - It is trite law that passing of a favorable verdict by any court is per se insufficient to condone delay - Law of limitation does not favor those who sleep over their rights: CESTAT

April 21, 2020

++ST - Activity of transporting Iron ore from mining plant to crusher plant does not qualify as GTA service u/s 65(105)(zzp) of Finance Act 1994: CESTAT

++ ST - Confirmation of duty demand along with interest & imposition of penalty in respect of a presumptive amount is not sustainable: CESTAT

++ CX - 'Nimbooz' is not 'Lemonade'; rightly classifiable under CSH 2202 9020: CESTAT

++ Cus - Value shown in the insurance policies cannot be a ground to enhance invoice value as such value might have been shown to get a higher amount of compensation in the event of goods getting lost or destroyed: CESTAT

++ Cus - Valuation - Allegation that the excess amount over and above the invoice price was paid through hawala transaction is baseless as there is no evidence to prove the same: CESTAT

April 20, 2020

++ GST - Rs.20 crores evasion - SC direction to decongest prisons cannot be treated as a windfall for all prisoners when there is no imminent threat of COVID-19 in jail premises - Interim bail applications rejected: HC

++ GST - In case different room tariff is declared for different seasons or periods of year, tariff declared for season in which service is provided shall apply - Declared or published tariff is relevant for determination of tax rate slab: AAR

++ ST - Assessee is entitled to refund of interest & penalty paid by it, where demand raised in this regard is set aside by Commr.(A) - Department directed to expedite assessee's refund application: HC

++ CX - Assessee was unable to sufficiently explain 15-month delay in filing appeal against O-i-O - Tribunal's decision upholding such order warrants no interference with: HC

++ ST - Service tax paid in respect of any service received in the course of export, is liable to be refunded - question of service being rendered before or after export is immaterial: CESTAT

++ Cus - In Handling of Cargo in Customs Areas Regulations, 2009, no mechanism for recovery of Cost Recovery Charges has been provided: CESTAT

++ ST - Section 35FF of CEA 1944 does not provide for interest on refund of any duty deposited in course of investigation: CESTAT

++ CX - Case of clandestine manufacture and removal should be looked into having regard to production capacity of machine installed - if machine is not in working condition, Department owed a duty to examine machine of similar type installed in any other factory premises - this is what Rule 173E provides for: HC

April 18, 2020

++ ST - Penalties u/s 76 & 78 of FA 1994 are not imposable if no suppression of facts with intent to evade payment of duty is attributed to the assessee & if there are conflicting judgments on the issue at hand: CESTAT

++ CX - Appellant has neither taken CENVAT credit, nor utilized the same but has only issued a Cenvatable invoice to some other company - Rule 15 of CCR, 2004 is not applicable for imposition of penalty: CESTAT

++ Cus - Nothing has been brought on record to show that the Customs officers had connived and abetted in the acts of exporter to claim the drawback fraudulently - penalty rightly dropped: CESTAT

++ ST - Assessee-company cannot be directed to reverse CENVAT credit availed in respect of inputs used in trading activity of sister units - Only that credit which is attributed to trading activity by assessee is to be reversed: CESTAT

++ CX - CENVAT credit is allowed in respect of bus utilised for ferrying employees to & from factory, as the same is in connection with assessee's business activity: CESTAT

April 17, 2020

++ GST - Welfare of consumers who are voiceless, unorganised and scattered is soul of anti-profiteering provisions: NAA

++ Benefits mentioned in s.171(1) have to be passed on by way of commensurate reduction in prices only and said section does not provide for any other method like increasing grammage etc.: NAA

++ VAT - Unlimited time made available for revision or re-assessment leads to irreparable situation - Sec 84A is ultra vires : HC

++ Cus - Omission to file declaration of intent when all other relevant material is available is per se no grounds to reject request for converting shipping bills from free to MEIS: HC

++ ST - Support service of business or commerce cover only those services which support the main business - hence, services relating to marketing, customer relationship, distribution & logistics, cannot include service of renting of machinery and equipment for production or manufacture: CESTAT

++ CX - Refund of predeposit does not require to take recourse of Section 11B at all - a mere letter to the department is sufficient: CESTAT

++ Cus - Charges of over-valuation of exported goods & duty demanded consequently are not tenable where Bank Realization Certificate submitted by exporter establishes fact of export & that forex was realised through approved banking channels: CESTAT

April 16, 2020

++ Cus - Sponsorship and endorsement expenses paid to various athletes and players in India is not liable to be included in AV of imported goods - conditions in rule 10(1)(e) of 2007 Rules are not satisfied: CESTAT

++ ST - GTA service - Law is clear that service recipient is liable to pay tax & hence demand & interest upheld - penalties are quashed as assessee was under bona fide belief of being eligible for CENVAT credit: CESTAT

++ CX - Extended limitation cannot be invoked if assessee stopped payment of duty at Revenue's instance & where the Revenue was aware about such non-payment of duty: CESTAT

++ CX - Samples of aerated water were drawn from the bottling plant for testing and preservation to meet the future disputes on the said goods - later, samples were drained out (destroyed) within the factory but not removed outside - no duty payable: CESTAT

++ Cus - Appellant have mis-declared their import consignment - What is imported is 'Segway' in CKD condition - rightly classifiable under CTH 8711 9091 - benefit of concessional rate of duty under 12/2012-Cus is inadmissible: CESTAT

April 15, 2020

++ GST - Issuance of SCN is sine qua non to proceed with recovery of interest payable in accordance with Section 50(1) - Revenue appeal dismissed: HC

++VAT - Assessment order is nullified where neither SCN is issued nor personal hearing is conducted before passing such order: HC

++ Cus - An order dropping proceedings, if held to be non-operable pending disposal of the appeal, would merely restore the allegations in the SCN - Application seeking stay rejected: CESTAT

++ ST - Technical know-how cannot be treated as IPR under the current legal framework - Demand raised under IPR service merits being set aside: CESTAT

++ CX - Provisional assessment is to be resorted to where duty demand is not quantified at time of clerance of goods - hence rejection of request for provisional assessment is unsustainable: CESTAT

++ CX - Wrong reversal of amount in terms of rule 6(3A) of CCR in the CENVAT credit account would not amount to payment of duty to the Government - s.11B not attracted: CESTAT

++ ST - Provisions of Section 11B of CEA 1944 are inapplicable in respect of refund of unutilised CENVAT credit - Rule 5 of CCR 2004 too does not entitle assessee to claim interest upon delay in sanctioning refund: CESTAT

April 14, 2020

++ GST - Judicial custody - COVID-19 scare - As evident from WhatsApp Video call, Special Camp at Tiruchirapalli is maintained neatly and there are no stains in Toilets - different yardstick cannot be applied to allow petitioners to stay at Kancheepuram as it will set an unfair precedent: HC

++ VAT - Audit can only be ordered by an officer of Commissioner rank - such proceedings initiated by Jt Commr are unsustainable, being contrary to TNVAT Act: HC

++ ST - 40/2012-ST - Mere technical discrepancy in the invoices cannot be the ground for denying substantive benefit of refund available to SEZ unit: CESTAT

++ ST - SOTG service - It is settled law that scope of levy is limited to service component of transaction - addition of goods/material having no bearing on cost of service is exercise in superfluity: CESTAT

++ CX - Electrical energy cannot be considered as 'Nil' rated goods or exempted goods, hence rule 6(3) of CCR is inapplicable: CESTAT

++ Cus - gap period - Levy of anti-dumping duty during the interregnum between the expiry of a provisional duty notification and the imposition of a final anti-dumping duty, is not valid: CESTAT

April 13, 2020

++ VAT - Medical Oxygen IP and Nitrous Oxide IP serve medicinal purposes & are classifiable under Entry 88 of Schedule IV to Andhra Pradesh VAT Act, taxable @ 4%/5%: SC

++ ST - Benefit u/s 80 of Finance Act 1994 can be extended to assessee where major portion of service tax liability is paid before issuance of SCN & balance duty amount is also paid later: CESTAT

++ CX - Merely because CGST Act, 2017 does not allow assessee to carry forward the cesses as input tax credit, same cannot be claimed as cash refund under CCR: CESTAT

++ CX - Channels & Sheets used in fabrication of capital goods qualify as inputs & on which CENVAT credit can be availed as per Rule 2(k) of CCR 2004: CESTAT

++ Cus - Revenue has merely proceeded on basis of doubtful statements which have not been tested on touchstone of cross examination and as such are not admissible as evidence: CESTAT

++ Cus - Economic advantage of import without licence - It is the negation of this windfall that is intent of determining quantum of redemption fine: CESTAT

April 11, 2020

++ GST - No proceedings for confiscation of goods as contemplated u/s 130 can be proceeded until disposal of statutory appeal filed against order passed u/s 129(3) of Act: HC

++ GST - Section 62(2) of Act must be interpreted in same manner as an exemption provision in taxing statute - Court cannot extend period contemplated therein: HC

++ CX - Structural items used to erect foundations fall under scope & ambit of definition of 'input' & on which CENVAT credit can be availed: CESTAT

++ Cus - Where assessee sufficiently discharges onus of establishing possession of Gold, then Department cannot confiscate the same based on assumptions & presumptions: CESTAT

++ CX - There cannot be suppression of fact when issue of liability of payment of Excise duty at end of coal companies was pending before SC - it cannot be said that duty payment under protest and raising of supplementary invoices attracts rule 9(1)(b) of CCR, 2004 so as to deny credit to recipient: CESTAT

April 10, 2020

++ CX - There is no bar in law to restrict Cenvat Credit of the CVD paid on the basis of provisionally assessed bills of entry: CESTAT

++VAT - Assessment order is unsustainable if passed on grounds not specified in pre-assessment notice & if based on elements outside purview of Kerala VAT Act: HC

++ ST - Even when an assessee has suppressed facts, extended period of limitation can be invoked only when 'suppression' is shown to be wilful with intent to evade payment of tax: CESTAT

++ CX - Activity does not amount to manufacture - As the appellant has paid duty upon removal of goods, same is to be treated as reversal of credit availed - demand unsustainable: CESTAT

++ Cus - Imported goods were re-exported due to cancellation of job work order - duty demanded for contravening conditions of Notfn No 32/97-Cus is not tenable as goods were not available in India at time of issuing SCN: CESTAT

++ Cus - Cost Recovery Charges - Even if Regulation of HCCAR, 2009 is applicable, the same could be operative only if separate officer is posted to supervise the work at appellant's Jetty: CESTAT

April 09, 2020

++ GST - Order came to be passed on very same day on which writ-applicant was supposed to remain present for purpose of hearing - order quashed and matter remitted: HC

++ CX - Once court has turned down prayer for grant of interest, even if reasoning for declining such relief may be fallacious, same would not fall within scope of a review application: HC

++ Cus - Order has been passed without any jurisdiction since for assuming jurisdiction to pass an adjudication order, service of SCN is must - no effective service of SCN, hence appeal allowed: CESTAT

++ ST - Appellant had constructed independent buildings having one residential unit only - Thus, even if appellant had constructed more than 12 independent buildings, nature of activity would not be 'construction of complex' service - tax demand fails: CESTAT

++ CX - Principles of unjust enrichment would not be applicable to refund filed consequent to finalisation of provisional assessment initiated in year 1995, in 2008: CESTAT

++ Cus - From definition of import, it is clear that goods are deemed to enter territorial waters of India at stage of completion of import & not on date of filing BoE - if importer possesses license on or before date of import, confication of goods is unwarranted: CESTAT

April 08, 2020

++ GST - IBC, 2016 - Gross ignorance - Authorities should have adopted a pragmatic approach and immediately withdrawn demands rather than indulging in a totally frivolous litigation: HC

++ GST - Resolution plan under IBC, 2016 - Purpose of statute is very clear that it intends to revive the dying industry by providing an opportunity to a resolution applicant to take over the same and begin operations on a clean slate - demand notices/orders for period prior to transfer date are ex-facie illegal, arbitrary: HC

++ Cus - No study has been conducted nor is there any reasonable ground for placing restrictions on the import of animal feed - merely based on apprehensions, definition of 'animal feed' in the Plant Quarantine Order cannot be amended: HC

++ST - It is trite law that appeal to High Court is not maintainable if issue involved pertains to rate of duty or value of goods or determination of taxability of goods: HC

++ CX - Valuation - West Bengal Incentive Scheme, 1999 - VAT collected from customers but not deposited, forms an additional consideration for sale: CESTAT

++ Cus - Refund of SAD - Denying claim, on the ground that there was a likelihood of mix up of goods of different grades, cannot be a guess work but based on some analysis, which is lacking: CESTAT

++CX - CENVAT credit is available in respect of iron and steel items like Angles, Channels, Sheets, Plates etc. used as structural support: CESTAT

++ ST - Supply of 'consumables' by the recipient does not constitute 'consideration' to which value was required to be assigned for enhancing the 'gross amount charged': CESTAT

++ Cus - If the penalty quantum of 25% was wrongly computed and paid along with duty and interest, authorities ought to have brought this to the notice of the assessee, rather than imposing 100% penalty and allowing the matter to travel to Tribunal: CESTAT

++ CX - Each individual consignment is an assessment by itself and a mistake made in one assessment by either party and not challenged by the other, does not mean that the other party is bound by such decision contrary to law for all subsequent periods: CESTAT

April 07, 2020

++ RWA - Maintenance Services, as general practice, includes supply of water - applicant entering into separate Contract for supply of water to individual households raises suspicion that this is to bring maintenance charges below Rs.7500/- so as to avoid GST; unacceptable: AAR

++ GST - Directors are not employees so as to be covered under clause (1) of Schedule III of Act, 2017 - consideration paid under any head is liable to GST under RCM: AAR

++ ST - Credit availed on inputs, inputs services and capital goods service used for construction of Mall, which was ultimately let out and tax paid under R.I.P service, is not deniable: CESTAT

++ Cus - O-i-O revoking Customs Broker's license is bad in law where such license is already revoked & security deposit is already forfeited through an earlier order: CESTAT

++ CX - Cenvat credit cannot be denied merely on basis of a presumption that it might be a paper transaction as manufacturers of scrap are non-existent: CESTAT

++ ST - It is trite law that penalty u/s 78 of Finance Act 1994 cannot be imposed if no contumacious conduct or deliberate contravention of law is attributed to assessee: CESTAT

++ CX - CENVAT - substantial benefit cannot be denied for procedural lapses - credit allowed where taken based on original documents, but were not produced during investigation due to them being mis-placed: CESTAT

April 06, 2020

++ ST - Prohibition by amendment to rule 3(4) of CCR is effective only from 01.07.2012, so, for prior period assessee was well within his rights to pay service tax on reverse charge basis by utilising CENVAT credit: CESTAT

++ ST - Every refund claim arises on account of fact that tax was not required to be paid - refund claim filed beyond the period of limitation provided under law is totally barred: CESTAT

++ CX - CENVAT credit allowed on Insurance service & canteen services where these have been provided to a group of employees: CESTAT

++ Cus - Vessel engaged in carriage of goods between ports to high seas qualifies as foreign-going vessel & is eligible for exemption u/s 2(21) of Customs Act: CESTAT

April 04, 2020

++ ST - Though the owner of equipment had insured goods, effective control was with appellant and, therefore, issue is covered by definition of 'deemed sale' - service tax under the category of SOTG is not leviable on transaction: CESTAT

++ CX - If appellant has included freight charges in transaction value while discharging excise duty, they would be eligible for credit of service tax paid on freight charges incurred by them upto buyer's premises: CESTAT

++ CX - Clearance of empty bags, empty plastic drums, kachara waste etc. from factory without payment of duty - no need to apply rule 6(3) of CCR: CESTAT

++ Cus - Mere markings cannot be taken as proof of the fact of foreign origin of the goods as such markings and labels would be hearsay evidence: CESTAT

April 03, 2020

++ ST - CICS - Approach road constructed to facilitate movement of transport vehicles to weighbridge installed by appellant - cost of such construction rightly excluded from gross value: CESTAT

++ CX - CENVAT credit is admissible on HR/MS Plates, Steel Plates used either as capital goods or as support structure or even for repair and maintenance activities in manufacturing unit: CESTAT

++ Cus - Availiablity of goods for confiscation - inherent contradiction and ambiguity in impugned order itself, therefore, matter remanded to adjudicating authority: CESTAT

++ ST - Once penalty u/s 78 is dropped, it means Original Authority did not find that there was an intention to evade payment of service tax - essential condition for invoking extended period since not in existence, demand time barred: CESTAT

April 02, 2020

++ GST - Assessee was already dead as on date of assessment order and, therefore, assessment order is a nullity in eye of law: High Court

++ Cus - Demand raised on EoU in respect of waste material in its warehouse - matter remanded where Revenue did not examine merits of appellant's claims that SION norms do not apply onto EoUs: HC

++ CX - Mere deposit of money at the time of investigation would not amount to acceptance of allegations of clandestine manufacture and removal: CESTAT

++ ST - To read down any distinction, other than that as enacted, would be a foray into impermissible and unknown territory - breach of jurisdiction by the adjudicating authority does not find favour with the Bench: CESTAT

April 01, 2020

++ GST - Attachment ordered of bank account ceases to have effect after expiry of period of one year from date of order - HDFC Bank directed to permit applicant to operate his account: HC

++ CX - Valuation - s.4 of CEA, 1944 - Even though VAT payment was adjusted against subsidy received, same is excludible from assessable value: CESTAT

++ Cus - Tribunal needs to give deference to decisions of its co-ordinate benches - matter remanded: HC