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Untitled Document

TODAY'S CASE (INDIRECT TAX)

Taxindiaonline.com



September 18, 2020

++ Cus - Non-implementation of appellate order strikes at the very root of administrative discipline - result will be undue harassment to assessees and chaos in administration of tax laws: HC

++ Cus - Even if any prayer is made, that cannot be a ground to compel the owner from accepting provisional release of goods with conditions despite there being an appellate order in his favour: HC

++ CX - Principal manufacturer is not liable to pay duty on waste & scrap generated by job worker in course of processing of goods sent by the former: CESTAT

++ CX - Refunds processed under Notfn 32/99 are also covered u/s 11B of CEA & upon attaining finality, parallel proceedings for recovery of alleged erroneous refund u/s 11A are not maintainable: CESTAT

++ ST - Appellants have rightly discharged service tax as recipient of service in terms of 2nd proviso to Rule 7 of the Point of Taxation Rules - Condition No. 3(f)(ii) of 40/2012-ST cannot be misconstrued to deny refund: CESTAT

++ ST - Refund - Rule 5 of CCR - While arriving at the value of total turnover, there is no requirement to include the amount of export invoices for which payment has not been received: CESTAT

September 17, 2020

++ CX - Revenue cannot be allowed to take a different stand at different point of time to suit their convenience and impose additional duty on Assessee: HC

++ CX - Assessee changed their valuation method based on advice of R/Supdt. - AA cannot turn tables on assessee and invoke extended period of limitation: HC

++ Cus - Assessment order cannot be said to have violated principles of natural justice, where sufficient opportunity to make representations, are offered to the assessee but are not availed of by the assessee: CESTAT

++ ST - Activity of liaison & follow up on behalf of power generation companies with collieries & railways, supervising, monitoring of loading of size & grade of coal & ensuring correct weighment thereof, is not taxable as Clearing and Forwarding services: CESTAT

++ CX - Where differential duty, on account of variation/enhancement in price is paid subsequently, interest element gets raised from the date when duty was required to be paid till the date when it was paid: CESTAT

++ ST - Penalty is not imposable on assessee where details of relevant transactions are recorded in the relevant record & none of the grounds for invoking extended period of limitation are applicable: CESTAT

++ CX - Oral statements have no evidentiary value against the documentary evidence available on record - Revenue is confused as while alleging clubbing of units, demands duty from them separately: CESTAT

September 16, 2020

++ GST - ITC - Bogus billing and generation of EWay bills without physical movement of goods to defraud Revenue - Provisional attachment of bank accounts cannot be termed harassment - No interference called for: HC

++ Water charges collected 'separately' from housing society members is exempt from GST vide Entry no. 99 of 2/2017-CTR: AAR

++ Endowment fund collected from member of housing society who is selling the 'site' is liable to 18% GST: AAR

++ Landfilling pit is not Plant and Machinery but Civil Structure: AAR

++ Fly Ash bricks and Fly Ash blocks are classifiable under Tariff Item 6815 9910 & 6815 9990 respectively; attracts GST @18% and 5% respectively: AAR

++ Sale of residential flats after date of receipt of completion certificate in respect of commercial shops in building is not an exempt supply: AAR

++ GST - Applicant is authorized to supply only the goods and services under brand name of 'ALOHA' - Hence, it is a supply on behalf of other taxable person - registration and payment of tax essential: AAR

++ Micro Manipulator used in IVF procedure is Surgical Microscope classifiable under Heading 9011; attracts GST @18%: AAR

++ VAT - AO is not obliged to initiate proceedings against assessee, based solely on reports or proposals of higher authorities such as Enforcement Wing or ISIC authorities & is empowered to deviate from such missives: HC

++ Cus - Passing of assessment order without permitting opportunity of cross examination, contravenes principles of natural justice - matter remanded: CESTAT

++ Cus - Suspension of Custom's Broker's license is unwarranted where such order is passed after passage of over a year after the alleged offence - such long gap raises doubt over urgency of such actions, more so if no justification is given for the same: CESTAT

++ CX - Penalty for two different offences, irrespective of the fact that they are arising out of the same transaction of acts cannot be called as double jeopardy: CESTAT

++ ST - Duty demand raised against a museum trust in respect of admission fee to a museum, is set aside, where such fee is exempt from tax as per Notfn No 9/2017-ST: CESTAT

++ ST - Service Tax under GTA service cannot be demanded where no consignment note has been issued: CESTAT

September 15, 2020

++ NDPS - It is always open to appellate court to re-appreciate evidence, on which order of acquittal is founded: SC LB

++ Revenue cannot object to appellant withdrawing any portion of appeal, provided appellant is not seeking any benefit from Court on account of withdrawal: SC

++ ST - Verification exercise undertaken by Supdt. HQ Prev. is not an integral part of adjudication process - Commissioner cannot delegate his adjudicating power to anyone - By furnishing a copy of report, department is not going to suffer any prejudice: HC

++ GST - Rejection of refund claim - As order is appealable u/s 107, Bench is not inclined to entertain petition ignoring statutory dispensation: HC

++ Cus - When the statute itself provides for provisional release of seized goods, merely on the ground that goods in question is a prohibited one cannot be the reason not to exercise statutory discretion conferred by s.110A: HC

++ Cus - Seizure & confiscation of Indian & Nepali currency is not maintainable u/s 121 of Customs Act, where no evidence goes to show that such currency is proceeds from sale of smuggled goods - no penalty is imposable as well: CESTAT

++ CX - It is trite law that any penalty not proposed in SCN cannot be imposed at time of adjudication - penalties imposed u/r 25 of CER 2002 and Section 114A of Customs Act are set aside, where these were not mentioned in the SCN: CESTAT

++ ST - Bund constructed is used for creating a water body used for extracting salt, therefore, same is excluded from definition of Site Formation service: CESTAT

++ CX - Where CENVAT credit is reversed for purpose of claiming refund, the reversed amount becomes admissible for re-credit where such refund is not sanctioned: CESTAT

++ ST - Agreements granting the right to sell goods using trade mark of another company cannot be taxed under IPR service, where such service is rendered prior to introduction of IPR service as a taxable entry: CESTAT

September 14, 2020

++ GST - Services provided at Nimba Nature Cure Village are accommodation services falling under Heading 9963 and chargeable to tax as per 11/2017-CTR: AAR

++ GST - 'Rhyzomyx' and 'Rhyzomyco' are classifiable under TI 3002 9030 and attract GST @12% - GOI Vikaspedia relied upon: AAR

++ GST - 'Maize Bran' attracts GST @5%: AAR

++ GST - Educational assessment examination (ASSET) with its variants provided by the applicant to school/educational organization is exempted: AAR

++ COFEPOSA - 8350 grams of gold has been brought during November 2018 to May 2019 by camouflaging same as accessories of garments and buckle rings of bags - Detenue demonstrably has the propensity to indulge in the same acts of smuggling, if not prevented by way of Detention Order: HC

++ Cus - When CBEC categorically admits that their Labs were not equipped to test Calcite powder till the year 2019, the reports of Kandla Customs Chemical Lab relied upon have to be discarded: CESTAT

++ ST - Assessee is eligible for exemption under Notfn No 25/2012-ST in respect of construction activity, where Residential Complex service was not provided for period prior to 01.07.2012: CESTAT

++ CX - It is trite law that subsequent reversal of MODVAT credit is to be considered as non-availment of such credit: CESTAT

++ ST - Duty demand raised contravenes principles of natural justice where assessee is not informed of the basis for computing of tax liability & Relied Upon Documents were not provided to it - matter remanded: CESTAT

++ ST - Representational right means a right available with the franchisee to represent the franchisor & where the franchisee loses its individual identity & is known only by the identity of the franchisor - such agreement is not to be considered as franchise service: CESTAT

September 12, 2020

++ GST is not applicable on the nominal amount recovered by Applicant from employees for usage of bus transportation facility: AAR

++ s.98(2) of Act, 2017 does not specify as to with whom issue pertaining to question raised has to be pending - DGSTI having initiated investigation prior to filing application, hence application seeking advance ruling is rejected: AAR

++ Since premises rented out to appellant by owner is non-residential premises, same continues to be non-residential when sub-leased by appellant - It is not of relevance whether employees of Sodexo use premises for residential purposes; taxable @18%: AAAR

++ Order passed by AAR after time period stipulated under statute does not render ruling null and void or unsustainable: AAAR

++ COFEPOSA - Court would not exercise discretionary jurisdiction in favour of person who is evading law: HC

++ COFEPOSA - It is act of deliberate abscondence which disentitles proposed detenue to seek quashing of Detention Order at pre-execution stage: HC

++Cus - Provision to freeze bank account was inserted in s.110 of Customs Act w.e.f 01.08.2019; therefore, order freezing current account of petitioner on 07.12.2018 was oppressive and without any sanction of law: HC

++ ST - Outdoor Catering service - CENVAT credit allowed on this input service, as it is has direct relation with output service, by ensuring that operations are not disrupted due to illness amongst personnel from eating spoilt food: CESTAT

++ Cus - Department cannot insist on assessee furnishing bank guarantee for release of detained goods, in absence of any contemporary import price of higher value or where basis for arriving at such bank guarantee is not discussed: CESTAT

++ CX - It is trite law that Rules are framed to facilitate the implementation of the Act & that the Rules cannot override the provisions of the Act: CESTAT

++ ST - It cannot be disputed that both in ;renting' and 'licensing', de facto possession of the thing is enjoyed - appellant has provided rent-a-cab service: CESTAT

++ CX - Iron Ores emerging as by-product during manufacture of Sponge Iron, cannot be deemed to be product arising from manufacture - no Excise duty is payable on such iron ore cleared without payment of duty: CESTAT

++ CX - Wind operated electricity generator as per Notfn No 06/2006-CE includes entire setup of tower, generator & blades, which combinedly lead to generation of wind energy - exemption under such Notfn is allowed on manufacture of ball or roller bearings utilised in such machinery: CESTAT

September 11, 2020

++ GST - Activity of providing auditing, accounting, taxation to Sardar Sarovar Narmada Nigam Ltd. is not exempted but liable to tax: AAR

++ GST - Sprayer Pump is classifiable under TI 8424 8100 and Stoves under TI 7321 8990 - GST rate is 12%: AAR

++ GST - Applicant is filling ATF fuel in aircraft before supply of rental services - Amount recovered as reimbursement (at actuals) by applicant is includible in value of services: AAR

++ GST - 11/2017-CTR - Even if value of Land is clearly ascertainable, actual cost of Land cannot be deducted for purpose of arriving at taxable value of supply: AAR

++ GST - Plastic Mechanical Liquid Dispenser imported from China is classifiable under CSH 3926.90; attracts GST @18%: AAR

++ GST - Circular Trading - Fraudulent ITC transfer of Rs.63.50 crores to 360 companies - Rejection of pre-arrest bail by Bombay High Court - SLP filed by applicant dismissed: SC LB

++ ST - In the COD application, only casual statements have been made without any details or supporting documents - application rejected: CESTAT

++ CX - Tanks manufactured in assessee's factory will classify as tanks & are taxable under CETH 73090090 of CETA even if such tanks leave the factory in unfinished state & some parts are finally attached at buyer's premises: CESTAT

++ ST - Promotion & marketing of loans & finance on behalf of banking & non-banking financial institutions is classifiable as BAS & service tax liability is payable thereon - duty demands upheld where assessee did not pay tax on incentives/commission received for such service: CESTAT

++ Cus - Quick lime is rightly classifiable under CH 2522 of the CTA as claimed by appellant and not under CH 2825: CESTAT

++ ST - Transportation of Goods through Pipelines/Conduit Services - Assessee a PSU, transported Oil in capacity of seller & not service provider - such activity is not taxable in absence of service provider-service recipient relationship: CESTAT

September 10, 2020

++ NDPS - Merely because ownership of vehicle is not established and/or vehicle is not recovered subsequently, trial is not vitiated since prosecution has been successful in proving recovery of contraband articles from accused on spot: SC LB

++ Bus pass is not an actionable claim - It is only an instrument accepted as consideration while purchasing service from appellant: AAAR

++ GST - Service supplied by CWC to Karnataka Food & Civil Supplies Corporation is Renting of Immovable property service & not Storage or Warehousing service; taxable @18%: AAAR

++ Subscription to J-Gate portal by educational institutions is eligible for exemption - 12/2017-CTR, Sr. 66 does not require that supply is made by one who owns or publishes journal: AAAR

++ GST - Sr. no. 23, 11/2017-CTR - Accommodation and transportation, both are 'must' elements for tour operator to be entitled to tax rate of 5%: AAR

++ ST - License fee received by Port trust through provision of licenses for performing certain functions within port area, is not taxable under Franchise Service: CESTAT

++ Cus - Exemption under Notfn No 92/2004-Cus cannot be denied to importer, where DGFT takes no action against the importer for wrongly availing benefit under SFIS scrip: CESTAT

++ ST - SCN itself was unnecessary and duty and interest having been paid voluntarily, Revenue cannot allege suppression - penalty cannot be sustained: CESTAT

++ Cus - It is well settled principle of interpretation that the terms of an exemption Notfn must be construed strictly: CESTAT

++ CX - Making a wrong claim of classification, per se, is neither fraud nor collusion nor wilful misstatement nor suppression of any facts & the same is insufficient grounds for invoking extended period of limitation: CESTAT

++ CX - If it is proven that assessee paid duty twice, once through CENVAT credit & again in cash along with interest, then assessee is well within its rights to take re-credit of the same: CESTAT

September 09, 2020

++ Cus - When order of confiscation is set aside, order of seizure cannot survive - Department holding on to goods is clearly without any authority of law and per se illegal - violative of Article 300A: HC

++ Cus - BIRD SCARE DEVICE is correctly classifiable under CTH 9303 9000 [Other firearms and similar devices] and not under CTH 8436 2900 as Poultry-keeping machinery: HC

++ ST - Payment of salary to expats, whether liable to be taxed post 1.7.2012 under reverse charge mechanism - Difference of Opinion - Matter referred to President: CESTAT

++ ST - Refund - Exemption restored - As contracts with the U.P. Government were inclusive of all taxes, provisions of unjust enrichment not attracted: CESTAT

++ CX - Assessee who is not output service provider & only is recipient of services, is not liable to pay tax under reverse charge mechanism & is also excluded from purview of Cenvat Credit Scheme: CESTAT

++ ST - Activity of loading of coal into Railway wagons for onward transportation to area outside the mines, will be liable for payment of service tax under "Cargo Handling Service": CESTAT

++ Cus - Revocation of Customs Broker's license for allegedly facilitating import of contraband drugs, is unsustainable where O-i-O does not satisfy tenets of Section 138B of Customs Act & where the police investigation finds no connivance on part of the broker: CESTAT

++ ST - Service of providing pick up & drop facility for elephant ride does not qualify as tour operator service - demand raised under such head is set aside, where assessee is recognized as luxury hotel & not as tour operator: CESTAT

++ Cus - Seizure of consignment of Betel nuts & Black Pepper is invalid where no evidence exists to prove their having been smuggled into India - Revenue cannot continue to detain such goods despite Conmr.(A) having ordered their release: CESTAT

September 08, 2020

++ Cus - Decision on renewal/extension has consequential effect of cancelling letter of approval; is in breach of s.16 of SEZ Act, 2005 - reasonable opportunity of being heard ought to have been given: HC

++ Cus - Once Joint Director General of Foreign Trade issues Export Obligation Discharge Certificate, he becomes 'functus officio'; cannot review his own order: HC

++ Cus - Department has clearly been remiss in not proceeding with enquiry and completing adjudication in time, missing the bus altogether - SCN dated 22.12.2011 quashed: HC

++ GST - Finalization of assessment on the same day when matter was listed for hearing would militate against the requirement of natural justice: HC

++ GST - s.83(2) - Provisional attachment order cannot outlive beyond one year - not issuing directions to bank reflects poorly on Revenue functioning - business environment impacted adversely: HC

++ GST - Filing of appeal and uploading of order are intertwined activities - Without the order being uploaded, petitioner could not file appeal electronically - manually filed appeal cannot be rejected on limitation: HC

++ CX - Grounds on which matter is decided by AA is entirely different from the case made out in SCN - matter remanded: CESTAT

++ Cus - CBLR 2013 - suspension of license is not tenable where hearing is conducted after date of passing of suspension order & where notice is not issued within 90 days of receipt of offence report: CESTAT

++ CX - MODVAT credit scheme - manufacturers are free to choose raw material to be used in manufacture process - Department cannot compel them to use a particular kind of raw material: CESTAT

++ ST - Merely because a portion of total premium amount is taxable would not render the other portion as 'exempt service' - no question of application of rule 6 of CCR: CESTAT

++ Cus - DFIA license - Actual user condition in FTP & which is reflected in corresponding Notfn issued u/s 25 of Customs Act 1962, will not extended to transferees of such license, unless provision to such effect is specified in policy or in notification: CESTAT

++ CX - MODVAT credit cannot be denied by Department where the relevant inputs have been utilised in manufacture & where the Department accepts payment of duty on such input goods: CESTAT

++ ST - Extended limitation cannot be invoked to raise duty demand where assessee, who provided Works Contract service to a Govt-run company, is under bona fide belief that service provided to Govt entity is not taxable: CESTAT

September 07, 2020

   

++ Cus - Section 25(4) is declared as arbitrary and contrary to Section 25(1) & (2A) of Customs Act, 1962: HC

++ Cus - Alhough there is an alternate remedy of appeal, same shall not be a bar to maintain WP, since there is a violation of procedure prescribed under statute and thereby, order itself is wholly without jurisdiction: HC

++ ST - Penalty is not imposable where assessee paid requisite service tax duty before issuing of SCN, in respect of license fee & commission income derived from discharging Business Auxiliary Service: CESTAT

++ Cus - Seat for motor vehicles is specifically included under heading 9401 i.e. Child Parts - such item imported by assessee is classifiable under CETH 9401 90 00 of Customs Tariff Act: CESTAT

++ CX - Appellant reversing CENVAT credit taken - since appeal is allowed, department to refund the amount in cash, in terms of s.142(5) of CGST Act, 2017: CESTAT

++ ST - Providing project & marketing service to recipient located abroad & for which consideration is received by service provider in convertible foreign exchange, qualifies as export of service - duty demand raised thereon under BAS is set aside: CESTAT

++ CX - Charges of clandestine removal are unsustainable, if raised without verifying relevant transactions & if no evidence goes to establish suppression of production, receipt of excess raw inputs or transport of finished goods: CESTAT

September 05, 2020

++ GST - Petitioner, SEZ unit, is entitled to claim refund of IGST lying in Electronic Credit Ledger as there is no specific supplier who can claim refund since ITC is distributed by ISD: HC

++ Form SVLDRS-1 - Voluntary disclosure of tax dues shown in clause 9.1 instead of clause 9.4 - It cannot be said that by making mistake, petitioner had claimed an undue benefit which they are, otherwise, not entitled - rejection of declaration improper: HC

++ GST - Onerous condition imposed by the Addl.Sessions Judge suffers from the vice of unreasonability and cannot stand the test of judicial scrutiny: HC

++ GST - It is settled principle that bail is the rule and jail is the exception and mere seriousness of the charge is not a factor to be taken into account while denying the valuable right of liberty: HC

++ CX - SVLDRS, 2019 - A declarant cannot be made ineligible to file a declaration for non-payment of redemption fine: HC

++ CX - Sabka Vishwas Scheme - Case involving confiscation / redemption fine cannot be excluded under the Scheme: HC

++ CX - Excise duty liability arises where goods reach stage of finished goods & are entered in RG-1 register - subsequent event of their being damaged in fire accident does not ipso facto extinguish the tax liability: CESTAT

++ Cus - 100% recycled polyester staple fibre is eligible for benefit under Notfn No 12/2012-CE, where CIPET report finds such item to be made out plastic waste/scrap/waste PET bottles flakes - CIPET report is to be considered as conclusive: CESTAT

++ CX - Valuation - Buyer's premises cannot be 'place of removal' and it has to be the seller's premises only even if place of delivery is buyer's premises - cost of transportation and transit insurance from factory to buyer's premises not includible in AV: CESTAT

++ ST - Where rent received from property rented out, is within the threshold limit of SSI exemption as per Notfn No 06/2005-ST, no service tax is payable on such amount: CESTAT

September 04, 2020

++ Profiteering - Contention that only Excise duty benefit which respondent had become entitled to post-GST is to be passed to buyers is untenable as s.171 refers to entire amount of additional ITC: NAA

++ CX - There is no provision in GST law which mandates that credits of Ed. Cess, S&HE Cess and KK Cess would lapse - cash refund allowed: CESTAT

++ CX - Credits earned were vested right - Merely by change of legislation, suddenly, appellants could not be put in position to lose their valuable right: CESTAT

++ GST - Service of any communication at e-mail address provided at time of registration as also by making available same on common portal, is to be treated as an effective communication: HC

++ Cus - CBLR 2013 - Regulation 11 does not require Customs Broker to physically verify registered premises of importer - verification of documents is sufficient: CESTAT

++ CX - It is trite law that penalty u/s 11AC of CEA 1944 can be imposed only where the mens rea or intent to avoid tax liability in full or in part, is attributed to assessee: CESTAT

++ CX - If assessee is entitled to credit on inputs, based on original invoices issued by supplier, then assessee can validly claim credit of additional duty paid on the same goods by supplier under supplementary invoices: CESTAT

++ CX - Duty demand raised on account of shortage of raw material & finished goods, is not sustainable, where such finished goods have not been manufactured by the assessee: CESTAT

++ ST - CENVAT credit is allowed on Insurance policy availed by employer to cover liability of paying compensation to employees, in event of any mishap: CESTAT

September 03, 2020

++ GST - Non-acceptance of returns - Portal can always be amended suitably, for the system is created by human beings and not vice-versa: HC

++ ST - Charges collected from farmers in exchange for helping them multiply seeds for agricultural purposes, are not taxable under Scientific or Technical Consultancy Service : CESTAT

++ Cus - Bill of Lading, a document of title, is key to ascertain who is owner of goods in international trade - seized goods be released to party named in B/L, irrespective of whether the goods are paid for or what is their end use: CESTAT

++ CX - All demands recoverable by issuing SCN u/s 11A of CEA 1944 will not mechanically be covered under Rule 8(3A) of CER 2002 - Moreover Rule 8(3A) already stands quashed, being ultra vires - demand raised u/r 8(3A) is set aside: CESTAT

++ ST - SCN need not be issued to assessee where duty demand & interest are deposited before issuing of SCN - proceedings are deemed to be concluded as per Section 73 of Finance Act 1994: CESTAT

September 02, 2020

++ Cus - Anti-dumping duty - Orders of High Court chastising Designated Authority and even directing his replacement are plainly erroneous: SC LB

++ Cus - Judicial review is to be exercised in a circumspect manner: SC LB

++ Supply of coaching provided to students along with hostel facility qualifies as composite supply - even if hostel charges are @Rs.250/- per day, GST liability would be as per principal supply: AAR

++ Supply of electricity and water are components of main supply, hence cannot be segregated or vivisected - they too are liable to GST @12%: AAR

++ Cus - Customs authorities are not concerned with civil claims which petitioner may have against foreign exporter: HC

++ Cus - To call amendment notification clarificatory or curative in nature, it would require that there had been an error/mistake/omission in the previous notification which is merely sought to be explained: SC

++ Cus - Since the cut flowers are non-excisable goods, the demand for payment of customs duty upon clearance in DTA had rightly been made against EOU: SC

++ Cus - Demand made in SCN 'treating' cut flowers as deemed to have been imported was only for purpose of quantification of customs duty on imported inputs and not imposition of customs duty on domestically grown cut flowers as such: SC

++ Cus - Provision was not an error that crept in but was intentionally introduced to determine the charging rate - That being the position prior to amendment, the amendment brought in cannot be said to be clarificatory in nature: SC

++ NDPS - Bail allowed to applicant on account of COVID-19 pandemic spread in jail premises & where applicant is found to suffer from various allergies: HC

++ ST - There is no scope to levy service tax on lease rentals, on account of absence of a valid machinery provision to such effect in the taxing statute: CESTAT

++ CX - Charges of clandestine removal must be established based on concrete evidence like purchase of excess inputs, transportation of illicit goods or their sale - such charges cannot be sustained based on documents found at third party's premises: CESTAT

++ ST - Service tax leviable only on that amount which represents consideration for provision of service - expenses which are re-imbursed are not taxable under Business Auxiliary Service: CESTAT 

++ ST - Charges received by hotel from its guests towards conversion of currency and the service entails rendering of service by assessee independently and not in capacity of an agent - such charges will not attract service tax: CESTAT

September 01, 2020

++ NDPS - View that the informant cannot be the investigator and in such a case the accused is entitled to acquittal are not good law: SC CB

++ NDPS - Merely because the informant is the investigator, by that itself the investigation would not suffer the vice of unfairness or bias: SC CB

++ Cus - Smuggling of gold - Prayer to go to home town in Kyrgyz Republic on ground that spouse is suffering from COVID-19 - very nature of ailment makes it incumbent on sufferer to be away from other persons whilst in quarantine - prayer declined: HC

++ CX - Factor 'P' - 'Total Cenvat Credit' for the purpose of formula u/r 6(3) is only total Cenvat credit of common input service and will not include Cenvat credit on input/input service exclusively used for manufacture of dutiable goods: CESTAT

++ Cus - Import of Canadian Green Peas - writs challenging Notfn prohibiting its import are pending before Supreme Court - importer cannot seek relief from High Court for importing prohibited goods: HC

++ ST - By not paying Service Tax under reverse charge, the appellant would have lost something but gained nothing - Therefore, the intention to evade payment of service tax is lacking - demand hit by limitation: CESTAT

++ CX - CENVAT credit is not admissible in respect of transportation of goods where ownership of goods is transferred only at buyer's premises: CESTAT

++ ST Refund - Limitation Act is a General Act, whereas the- CEA, 1944 & Finance Act, 1994 are special Acts - It is former that will be applicable had the special Act been silent about any period of limitation: CESTAT