2021-TIOL-1036-HC-MAD-VAT

Advaith Consultancy Vs State Tax Officer

Whether assessment order merits being set aside where it has been passed without hearing the assessee or without considering the assessee's reply to SCN - YES: HC

- Writ petitions allowed: MADRAS HIGH COURT

2021-TIOL-1045-HC-DEL-CUS

Gurcharan Singh Vs Ministry of Finance

Cus - Petitioner challenges the notification 30/2021-Cus dated 01.05.2021 - Petitioner invokes article 21 of the Constitution of India - Respondent has issued an adhoc exemption order 4/2021-Cus dated 03.05.2021 which has exempted imposition of IGST on oxygen concentrators imported by the State Government, or via any entity, relief agency or statutory body, authorised by the State Government and which exemption is, presently, available till 30.06.2021.

Held: Bench is of the view that since the respondent has gone this far, it could move further, and extend the exemption, to even individuals, to enable them to obtain imported oxygen concentrators by way of a gift, albeit, without having to pay IGST - Counsel for Revenue have stated before the Bench that they will revert with instructions - Matter is listed on 06.05.2021: High Court [para 5 to 7]

2021-TIOL-1044-HC-MAD-CUS

Bio Merieux India Pvt Ltd Vs Pr.CC

Cus - The petitioner has imported diagnostic and laboratory reagents - The short prayer is for a Mandamus directing the respondents to pass a speaking order in terms of Section 17 (5) of Customs Act, 1962 in respect of Bill of Entry within the time frame as fixed by this Court - The Revenue would not object to the grant of Mandamus and would assure the Court that a speaking order as prayed for will be passed within a period of six weeks: HC

- Writ petition disposed of: MADRAS HIGH COURT

2021-TIOL-266-CESTAT-MAD

MRF Ltd Vs CCGST & CE

CX - The issue arises for consideration is whether the service tax paid on GTA services availed for transportation of goods from the factory to the customer's premises is eligible for cenvat credit - The issue stands covered by decision of Tribunal in appellant's own case - Further, in impugned order, Commissioner (Appeals) has noted that appellants have included the freight charges in assessable value and discharged excise duty on the same - In such circumstances, the appellants would be eligible to avail credit of service tax paid on such freight charges for outward transportation of goods upto the buyer's premises - The said issue has been analyzed by Division Bench of Tribunal at Ahmedabad in the case of Ultratech Cement Ltd. - It is also submitted by appellant that said decision has been upheld by High Court of Gujarat vide 2020-TIOL-1638-HC-AHM-CX - Following the said decisions, the demand cannot sustain - Impugned orders are set aside: CESTAT

- Appeals allowed: CHENNAI CESTAT

2021-TIOL-265-CESTAT-DEL

Allen Career Institute Vs CCGST

ST - The issue involved is as to whether the appellant, a coaching institute could avail the advertising service from print media to foster their business as their input service and can avail cenvat credit on such services - Inclusive part of definition specifically include among various activities, the service provided by advertising agency - It is sufficient to hold that advertisement service is an input service - Also it is apparent that the appellant has availed the same to foster its business i.e. in relation to its business - Hence the same is definitely an input service for the appellant for which appellant can claim credit of service tax paid on such service - Hence, Cenvat Credit cannot be at all denied - From the order under challenge, it is observed that while disallowing this Cenvat Credit, Commissioner (Appeals) has relied on Master circular dated 23.08.2007, the said adjudicating authority has miserably failed to take into consideration the subsequent amendment to the definition of the input service - Any provision prior to that amendment could not therefore, be taken into consideration - The findings of Commissioner (Appeals) based on unamended provision of input service are, therefore, held unreasonable and illegal, same are therefore set aside: CESTAT

- Appeal allowed: DELHI CESTAT