2021-TIOL-330-CESTAT-CHD

Devgan Mechanical Works Vs CC

Cus - The appellant imported one consignment declaring heavy melting scrap but on physical examination of goods, it was found re-rollable scrap - Therefore, the goods were confiscated - A redemption fine was imposed initially and a penalty was also imposed - As per records, nowhere, the Revenue has come with the evidence that prior to physical examination of goods in question, the appellant was having any knowledge of description of goods that they are not heavy melting scrap and are re-rollable scrap - Although the goods are liable for confiscation as they were not found as declared but redemption fine imposed is on higher side, accordingly the same is reduced and penalty is also reduced: CESTAT

- Appeal disposed of: CHANDIGARH CESTAT

2021-TIOL-329-CESTAT-AHM

Inox India Pvt Ltd Vs CCE & ST

CX - Cenvat Credit in respect of Air Travel Services, Train Services and Courier Services is clearly admissible in view of the decisions in Dr. Reddy's Lab Ltd. 2010-TIOL-194-CESTAT-BANG , Semco Electrical Pvt. Ltd. 2010-TIOL-162-CESTAT-MUM and 2015-TIOL-207-CESTAT-AHM - Therefore, demand in respect of said services is not sustainable: CESTAT

- Appeal allowed: AHMEDABAD CESTAT

2021-TIOL-328-CESTAT-HYD

Shv Energy Pvt Ltd Vs CC, CE & ST

ST - The issue arises is, whether the lease rentals received by appellant on SGS system installed in customers premises to enable the customer to procure LPG in bulk quantities is liable to service tax under category of "supply of tangible goods service" - The department's case is that the effective control and possession is not transferred to customers and therefore service tax has to be paid - It is submitted that for subsequent period, Commissioner (Appeals) had set aside the demand confirmed by lower authorities on the same alleged service - Said order has been accepted by department and therefore the issue has reached finality - Therefore, the department cannot now take a different stand for the earlier period and argued that effective possession and control have not been transferred to the customers and service tax is chargeable - The impugned order is set aside: CESTAT

- Appeal allowed: HYDERABAD CESTAT