TODAY'S CASE (INDIRECT TAX)

August 31, 2022

++ GST - Since the grievance of petitioner stands redressed, petition and pending application are closed: HC

++ GST - Validity of an order has to be adjudged on basis of reasoning contained therein and not otherwise: HC

++ CX - Since CRCL report which has been relied upon by revenue is not as per BIS specification, reliance placed on it by revenue as well as adjudicating authority for changing classification is totally misplaced: CESTAT

++ Cus - Principles of Natural Justice are cardinal principles, which must be followed in every judicial and quasi judicial proceeding, Authorities should exercise their powers fairly reasonably & impartially in a just manner: CESTAT

++ ST - Where demand is merely based on data appearing in Income Tax Portal, there cannot be said to any fraud or suppression so as to justify invocation of extended period of limitation: CESTAT

August 30, 2022

++ GST - Restoring registration would not cause any harm to the department but on the other hand it would be beneficial for the state to earn revenue: HC

++ GST - ITC demand - Order does not assign sufficient reasons even decipherable from the record - Order quashed and matter remanded: HC

++ ST - Refund - Mere fact that the entity approached PIPDIC and not an officer of department does not persuade the Bench to take a view adverse to the petitioner as such a conclusion would be hyper-technical: HC

++ Misc - Pandemic - 766 days delay in filing appeal - Party cannot be made to suffer on account of fault or lapses committed by advocate - Read with SC judgment on extension of limitation, delay condoned: HC

++ Cus - Rotor Blades imported and directly moved from port to site for setting up Wind Mill - Raising of an invoice  is only a  notional exercise - Being a turnkey project, benefit of exemption notification cannot be denied: HC

++ ST - If an appeal is dismissed for failure to make pre-deposit, an opportunity can be granted for making such deposit: HC

++ Cus - Consignments of power tillers imported by importers are self propelled rotary tillers where tractive unit and tiller make up one integral part, thus power tillers are not different from rotary tillers: CESTAT

++ CX - When Cenvat credit availed on inputs stand utilized for payment of duty on final product, there would be no requirement of reversal of said credit even if activity undertaken by assessee does not amount to manufacture: CESTAT

++ ST - Service for transmission of electricity was exempted for entire relevant period by virtue of Notification dated 20.07.2010 and 27.02.2010 and, therefore, no service tax is payable: CESTAT

August 29, 2022

++ CX - Mandatory deposit u/s 35F of the CEA, 1944 cannot be made by way of debit in the Electronic Credit ledger maintained under the CGST Act: CESTAT

++ ST - SVLDRS, 2019 - Payment made by electronic cash ledger maintained by petitioner under CGST Act also amounts to payment through internet banking: HC

++ ST - SVLDRS, 2019 has to be given a liberal interpretation as  it's intent is to unload the baggage relating to legacy disputes: HC

++ ST - SVLDRS, 2019 - Purpose of scheme is quantification and acceptance by a declarant of tax dues before the cut-off date - Statement of Director would clearly qualify as admission and quantification: HC

++ Cus - Matter is remitted back to Commissioner (A) for fresh consideration, particularly in relation to genuineness of addendum entered into between appellant and supplier: CESTAT

++ CX - When involvement of appellant in activity of Job Work is clearly established and Commissioner (A) has already taken a lenient view and reduced the penalty, no further relief can be extended to appellant: CESTAT

August 27, 2022

++ GST - Profiteering of Rs.6.33 crores on account of ITC benefit not passed on to homebuyers - Advertisement to be published in local newspapers to enable claims: NAA

++ GST - Respondent is directed to reduce the prices to be realized from buyers of units commensurate with benefit of ITC received by him: NAA

++ GST - Swati Florence - Profiteering of Rs.4.52 crores on account of ITC benefit not passed on to homebuyers - Claims made by respondent that they had passed on the benefit to homebuyers is not conclusive - Advertisement to be published: NAA

++ GST - Since recipients of benefit as determined other than Applicant, are not identifiable, Respondent is directed to deposit an amount of Rs 2094/- in two equal parts in Central Consumer Welfare Fund and Uttar Pradesh Consumer Welfare Fund alongwith interest @18%: NAA

++ GST - Project Zara Aavaas - Profiteering of Rs.4,74,88,840/- by not passing ITC benefit - To be paid to homebuyers with interest: NAA

++ ST - Once appellant have filed a COD application where delay is well within period of 30 days after stipulated period of 60 days, Commissioner (A) should have taken a lenient view and condoned delay: CESTAT

++ Cus - Since appeal before Commissioner (A) was not disposed of and appellant has preferred appeal before Tribunal, so this appeal is premature and can be dismissed on merits itself: CESTAT

August 26, 2022

++ ST - Period 07/1997 to 12/2000 - Contract can be said to be 'works contract' chargeable to tax from June 2007, therefore, assessee cannot be said to be rendering services as a consulting engineer: SC

++ GST - 35/2020-CT - Limitation - Misconceived & ill-founded approach - It does not lie in the mouth of the department to take a stand that extension notification would apply only in such situations where compliances are to be made only physically: HC

++ GST - COD - Additional Commissioner, GST (Appeals) conspicuously ignored the purport of the apex court order granting extension of limitation due to COVID-19 pandemic - Order set aside: HC

++ Cus - Refund of SAD - Limitation cannot be prescribed by a notification: HC

++ ST - Appeals below the prescribed threshold will have to be dismissed as Board Circulars are binding on Revenue: HC

++ GST - Tender by Delhi Metro Rail Corporation Ltd. - Supplies made under Cost Centres are to be considered as independent supplies of goods and services: AAR

++ GST - Farmer education and training - Applicant appoints Mara Mitras who are Agriculture extension workers - supply is exempted: AAR

++ GST - Parts and accessories of exempted hearing aids attract tax @18%: AAR

++ ST - Trading cannot be treated as an 'exempted service' for period prior to 01.04.2011 and Explanation added on 01.04.2011 was prospective and not retrospective: CESTAT

++ CX - Slitting, cutting of jumbo paper rolls to smaller sheet of already manufactured goods does not amount to manufacture: CESTAT

August 25, 2022

++ PMLA - Court can not set aside discharge order if accused is already acquitted in relation to scheduled offence and is not accused of any scheduled offence: SC

++ GST - Non-compliance of statutory provisions of the JGST Act and non-compliance of principles of natural justice - Orders set aside and matter remitted: HC

++ GST - If an assessee disputes the liability of interest u/s 50, then the revenue will have to follow the specific procedure as stipulated u/ s.s 73 or 74 of the Act: HC

++ GST - Petitioner is granted liberty to furnish bank guarantee in terms of Sec 129(1)(a), upon furnishing of which consignment in question will be released within 48 hours: HC

++ GST -  Karnataka Secondary Education Examination Board is an educational  institution - Supply of  question papers, admit cards, SSLC Pass Certificate etc. is exempted but supply of answer booklets attracts tax @12% and envelopes for packing answer booklets @18%: AAR

++ GST - Karnataka Textbook Society is only into supply of textbooks to students; cannot be classified as 'educational institution' or 'state government' - A pplicant is into printing of content supplied; taxable @18%: AAR

++ CX - Credit availed on basis of invoices issued by registered dealer cannot be denied merely on the basis of transporter records and RTO check-post reports: CESTAT

++ ST - Construction of Market Yard for agriculture produce for APMC is not liable to service tax under Commercial and Industrial Construction service: CESTAT

++ Cus - Simply assisting customs as a witness or otherwise in examination of goods does not amount to mis-conduct, thus penalty imposed under Regulation 18 of CBLR, 2018 is uncalled for: CESTAT

August 24, 2022

++ Cus - Appellant's goods imported and supplied as a B&D spares of Interceptor Boats to Caost Guard, Government of India are eligible for exemption Notfn 12/2012-Cus: CESTAT

++ CX - Once goods are classifiable under particular Heading by application of Headings, relevant section and chapter notes, classification cannot be altered by taking recourse to Interpretative Rules: CESTAT

++ ST - Authorities and Tribunal, being creatures of statute cannot extend period of limitation or pass an order to effect that delayed submission of refund would not disentitled to refund, even if it pertains to refund of duty paid, which is subsequently, held to be non-payable: CESTAT

++ Cus - Evidences fully acknowledged that demand draft was drawn with money transferred from bank account of appellant, it can be said that reason for such wrong noting of draft in someone else's name could be a clerical error: CESTAT

August 23, 2022

++ GST - Petition has been filed at the behest of a person who is, concededly, not managing the affairs of the petitioner concern - Perjury proceedings initiated: HC

++ GST - Go-karts are not roadworthy and cannot be registered with RTO as Motor Vehicles (CTH 8703) - classifiable under CTH 9508 and attract GST @18%: AAR

++ GST - Expired e-way bill - Punishment should be commensurate to the breach is the legislative mandate - No tax evasion or fraudulent intent - Penalty deposited to be refunded: HC

++ GST - Manpower services provided to Horticulture department for garden maintenance in Cubbon Park and at Siri Horticulture Garden is exempted: AAR

++ VAT - Power of revision is to be exercised only if original assessment order is both erroneous and prejudicial to revenue's interest: HC

++ CX - Since tools/dyes were kept by appellant for being consumed in further production of motor vehicle parts, conditions of Notfn 67/95-CE been complied with, thus benefit of Notfn is available: CESTAT

++ ST - Levy of tax on sale/supply of goods and provision of services are mutually exclusive and it is not in domain of Tribunal to assess whether VAT/CST was correctly discharged or otherwise: CESTAT

August 22, 2022

++ Service Matter - In special drive conducted for filling up backlog vacancies meant for reserved category candidates, constituting DPC & profiling of candidates is not needed: SC

++ GST - Order passed on the same day when SCN was issued - Contention of Revenue that proceedings were expedited at the instance of the taxpayer is without an evidence - Order set aside: HC

++ GST - Petitioner to deposit tax, interest and penalty along with late fee - Thereafter, proper officer to consider application for revocation of cancellation of registration: HC

++ GST - Revision of TRAN-1 declaration - Timelines u/r Rule 120A must be of a period over and above the timelines stipulated in Rule 117: HC

++ GST - Assessment proceeding which commenced by issue of notice is required to be culminated by passing of final adjudication order - Court is not inclined to grant stay: HC

++ GST - Entertainment of writ petition at the stage of SCN would be premature and doing so would frustrate the tax administration and adjudication process: HC

++ GST - Senior DGGSTI officers have not exhibited the expected diligence or devoted necessary attention to effect compliance of order - Directed to pay Rs.50 thousand to Cancer Institute: HC

++ GST - s.67(2) Amount seized from petitioner's residence is referred to in SCN - There is justification in retaining this amount till adjudication proceedings are complete: HC

++ CX - Packaging material since not arising out of any manufacturing process, impugned order demanding reversal of Cenvat Credit is set aside: CESTAT

++ ST - Period of limitation of one year would start only after commencement of quarter and continue till the end of quarter and not from the date of receipt of FIRC alone: CESTAT

++ CX - The 'fatty acid' is nothing, but waste arising in course of manufacture and cannot be considered as manufactured excisable goods and these wastes will also be covered by exemption Notfn 89/1995-CE: CESTAT

++ Cus - When it was only a case of alleged violation of provisions of FTDR Act, 1992 and rules made there under as well as that of FEMA, 1999, Customs authorities did not have jurisdiction to issue SCN for said violation: CESTAT

August 20, 2022

++ GST - Indiabulls project 'Sierra Vizag' - Profiteering of Rs.6,46,06,227/- by not passing ITC benefit - To be paid to homebuyers with interest: NAA

++ GST - Base prices of admission tickets were increased as a result of which the benefit of reduction in GST rate was not passed to recipients - Profiteering proved: NAA

++ GST - Respondent is directed to reduce the prices to be realized from buyers of flats commensurate with benefit of ITC received by him: NAA

++ GST - The profiteered amount shall be refunded by respondent alongwith interest @18% thereon: NAA

++ Cus - Due to non compliance of Sec 138B of Customs Act, 1962 on the part of Commissiomer, statements of person relied upon to fasten penalties upon appellant are not admissible as evidence: CESTAT

++ ST - Extended time limit can be invoked only if there is a positive act on part of an assessee to conceal anything from department, no ground has been made out to justify invoking extended time limit: CESTAT

August 19, 2022

++ ST - SVLDRS, 2019 - Clause 2(iv) of Circular 1072 prescribing that tax relief is to be granted on outstanding duty amount as against amount of duty recoverable has an effect of altering the scheme and cannot be given effect to: HC

++ ST - SVLDRS, 2019 - Board clarification results in an incongruous interpretation leading to absurdity which is to be avoided: HC

++ ST - SVLDRS, 2019 - An assessee who pays some amount prior to demand or after demand cannot be put in worse condition than an assessee who does not pay any amount after demand and avails the benefit of the scheme: HC

++ Cus - Tribunal dismissing stay application but directing appellant to deposit dues - Reasons not discernible from the order for taking such stand - Matter remanded: HC

++ GST - Refund - Supply to SEZ - Petitioner has two years time to claim refund and could not have anticipated that COVID-19 would sweep the entire country so as to have obtained endorsement certificate much prior to arrival of the pandemic in India: HC

++ GST - Condonation of delay in filing appeal - Legislative intent was not to apply Limitation Act in the proceedings to be taken under the CGST Act: HC

++ GST - Assistant Commissioner's office cannot make adjustment of IGST into CGST & SGST - Petition disposed of by directing petitioner to pay CGST & SGST and thereafter claim refund of IGST: HC

++ Cus - Department could not establish that goods in question is Superior Kerosene Oil therefore, classification claimed by appellant as Low Aromatic White Spirit needs to be maintained: CESTAT

++ CX - Not seeking formal permission under Rule 4(6) of CCR, 2004 is merely a procedural lapse and so long as duty is paid by Principal, neither credit can be denied on inputs sent under Rule 4(5)(a) to job worker, nor duty demand can be once again raised on job worker on finished goods: CESTAT

++ ST - A club and its members are one and the same, club is formed for purpose of mutual benefit of its members, therefore, services rendered by club to its members are self service and any amount paid by members to club cannot be taxed : CESTAT

August 18, 2022

++ VAT - Limitation - a differentiation must be made between statutes which do & do not mention consequences for non-adherence with limitation: SC

++ GST - Ola electric scooter - Transfer of right to do integration testing, installation and marketing software is supply of service; taxable: AAR

++ Cus - Once the order of Commissioner (A) has been accepted by Department, on an issue which is involved in this appeal, it would not be open to Department to take a different view in this appeal: CESTAT

++ CX - Since the appellant is not serious in prosecuting their appeal, appeal is dismissed on the ground of default in appearance in terms of Rule 20 of CESTAT (Procedure) Rules, 1982 for non-prosecution: CESTAT

++ ST - Since Circular No. 178/10/2022-GST was not available to adjudicating authority and he could not examine the issue in light of said circular, matter remanded to decide afresh: CESTAT

++ ST - Sufficient time has been allowed for successor-in interest to file an application for continuation of proceedings, in absence of such application by operation of Rule 22, appeals abate: CESTAT

August 17, 2022

++ GST - It would not be unfair or unreasonable for the State to accept the bid of the lowest bidder - Railway Board cannot declare a GST rate and make it binding on bidder: SC

++ GST - Why would the State be obliged to undertake the ordeal of finding out the correct HSN Code and the tax applicable for the product, which they wish to procure: SC

++ GST - Benefit of ITC not passed to home buyers - Arihant Superstructures Ltd. have profiteered by an amount of Rs.1,78,32,984/- - Amount to be returned with interest: NAA

++ GST - Project Godrej Summit - Profiteering by builder by not passing ITC benefit to homebuyers - Advertisement to be published for the benefit of homebuyers in claiming interest/ITC benefits: NAA

++ GST - Since recipients are not identifiable, Authority directs that 50% of amount alongwith interest @ 18% be deposited in Central CWF and balance amount is to be deposited in CWF of concerned State and U.T.: NAA

++ GST - This Authority under Rule 133 (l) (a) of CGST Rules, 2017 orders that Respondent shall reduce the prices to be realized from buyers of flats commensurate with benefit of ITC received by him: NAA

++ GST - Respondent shall reduce the prices to be realized from buyers of flats commensurate with benefit of ITC received by him: NAA

++ Cus - Since documents relied upon by Commissioner (A) were never made available to appellant for replying to same either by Commissioner (A) or assessing officer, matter remanded for reconsideration of entire issue: CESTAT

++ Cus -  In absence of any finding that appellant has dealt with the goods physically or any allegation to this effect is raised in the proceeding, penalty u/s 112(b) cannot be imposed: CESTAT

++ ST - Demand of service tax under category of 'Commercial or Industrial Construction' cannot be sustained, same is set aside: CESTAT

++ CX - CENVAT credit on capital goods merits being allowed since the finished goods fall under CTH 68109990 under CETA: CESTAT

August 16, 2022

++ GST - Anti-profiteering - DGAP report silent on aspect of profiteering - matter remanded for re-investigation: NAA

++ GST - Anti profiteering provisions inapplicable in respect of project commenced post-GST rollout & when there is no change in rate of tax on Construction service: NAA

++ KGST - For purpose of Section 7(b) turnover tax payable by dealer as conceded either in return or accounts or turnover tax paid for previous consecutive three years is deciding factor: HC

++ ST - Once it is established that services are specified for refund purpose and Service Tax was actually paid pertaining to export activity, in terms scheme of refund under Notfn 41/2012-S.T. with clarifications, refund must be granted: CESTAT

++ CX - Without informing appellant regarding views of Commissioner for rejecting remission application is clearly a violation of Principles of Natural Justice, therefore, case of remission of duty needs to be reconsidered: CESTAT

++ Cus - Customs authorities do not have jurisdiction to issue SCN for violation of Foreign Trade (Development and Regulation) Act: CESTAT

August 13, 2022

++ GST -Rectification of TRAN-1 - In view of Apex Court decision,petitioner is permitted to revise/correct/amend TRAN-1 details filed by it within the two month window period: HC

August 12, 2022

++ ST - Since the appellant had already paid Service Tax along with interest without contesting the same, their case clearly falls under Section 73 (3) of FA, 1994, accordingly, penalty imposed under Section 78 is set aside: CESTAT

++ CX - The amount deposited by appellant during pendency of investigation and proceedings, is not duty, fine or penalty, but is to be treated as 'revenue deposit', provisions of refund of duty as per Section 11B shall not be applicable to the same: CESTAT

August 11, 2022

++ CX - Steam is generated in course of manufacture and a bye product emerging in course of manufacture cannot be treated as a manufactured product for purpose of Rule 6 of Cenvat Credit Rules: CESTAT

++ ST - Service tax would not be leviable on late payment surcharge, meter rent charge and supervision charges: CESTAT

++ Cus - When there is nothing against appellant save and except that he has introduced importer and IEC holder, none of condition as stipulated in Section 112(b) of Customs Act is attracted for imposing penalty: CESTAT

August 10, 2022

++ GST - Authority is directed to verify the amount of refund and grant such refund of amount of IGST paid by petitioner pursuant to Entry 10 of Notfn 10 of 2017 within eight weeks along with statutory rate of interest: HC

++ GST - Authorities are directed to refund amount of IGST already paid by applicants pursuant to Entry 10 of Notfn 10 of 2017: HC

++ GST - Petitioner having given a complaint is bound to cooperate with Police for enquiry, after enquiring the petitioner, Police may either register a complaint, if any cognisable offence is made out or close the complaint: HC

++ Cus - Since appellant was also unable to satisfy on aspect of advising its client and exercising due diligence, penalty by way of deterrent is imposed: CESTAT

++ ST - Period of limitation should be calculated as per General Clauses Act and therefore refund application has been filed within time and rejection of refund is incorrect: CESTAT

++ ST - Merely because the original contracts could not be produced, due to them being covered by Official Secrets Act, rejection of refund claim is not correct: CESTAT

++ CX - Value of aggregate clearance of diaries be included in computing exemption limit prescribed under Notfn 8/2003-CE for period July 2009 to April 2010: CESTAT

August 09, 2022

++ Cus - Encashing BG immediately after serving O-in-O - Breach of CBEC instructions or the disobedience of judicial orders - Commissioner to take action against errant officers: HC

++ Cus - Delayed adjudication - 25 years and waiting - SCN would have continued to gather dust had petitioners not invoked writ jurisdiction - SCN quashed - Amount of Rs.30 lakhs deposited in 1995 to be refunded with interest @12%: HC

++ Cus - When notice u/s 28 itself has not been issued, question of determination of any duty payable does not arise and consequently, any interest payable u/s 28AB also would not arise: HC

++ Cus - Smuggling of gold - Petitioner, arrayed as noticee, is awaiting departmental promotion - Adjudicatory process to be expedited: HC

++ GST - Interest is a compensation for use of money - Revenue could not have retained money beyond period stipulated u/s 56 - SC decision on limitation cannot come to rescue: HC

++ GST - Filing/rectification of TRAN-1/TRAN-2 - Opening of common portal for 2 months of September and October 2022 - All petitioners can avail of this window: HC

++ CX - When all the documents and records clearly show that appellant have received old and used moulds and converted into fresh mould and returned back to supplier for which they merely charged job work charges, demand is not sustainable: CESTAT

++ Cus - It is not open for Department to take a different stand on same issue in Mumbai and Hyderabad, such a differential classification would negate very purpose of Tariff Act on one hand and would cause avoidable litigation for importers on the other: CESTAT

August 08, 2022

++ ST - Once it is accepted that the software put in CD is 'goods', then there cannot be any separate service element in the transaction: SC

++ GST - Implementing DIN for all communications sent by State Tax Officers may bring in transparency and accountability in indirect tax administration - Council to issue advisory: SC

++ GST - The Court in exercise of its writ jurisdiction, would be disinclined to set aside, much less to stay SCN, more particularly when impugned SCN are adjudication bound: HC

++ GST - Opportunity to file TRAN-1 and TRAN-2 Forms, has been opened to all concerned parties for a period of two months from 01.09.2022 to 31.10.2022: HC

++ ST - Matter has been adjourned more than three times, but none appeared on behalf of appellants, thus appeal dismissed for non-prosecution: CESTAT

++ CX - When sale of goods is on FOR basis, central excise duty cannot be charged on cost of freight from their premises to premises of buyer: CESTAT

++ Cus - Since amount was lying in nature of pre-deposit with department from date of encashment of Bank Guarantee, appellant is entitled to interest from said date under Section 129EE @ 12% p.a.: CESTAT

++ ST - Mere fact that differential amount of service tax was paid by service provider on being pointed out doesn't establish that tax was short paid or was not paid by reason of fraud, suppression or misstatement with an intent to evade payment of service tax: CESTAT

++ CX - The manufacturer/dealers issued only invoices and no goods were dispatched by them with invoices, assessee failed to comply with provisions of Credit Rules, therefore, not entitled to take CENVAT credit on strength of invoices which were not genuine: CESTAT

August 06, 2022

++ ST - There is no service carried out by appellant but actually they have done activity of purchase and sale of SIM Cards which comes within purview of 'sale of goods' and sales tax is attracted: CESTAT

++ Cus - In spite of admission of importer, Revenue is required to satisfy requirements prescribed under Section 14 of Customs Act r/w Customs Valuation Rules before any enhancement of valuation: CESTAT

++ CX - Since duty demand has been made on Brass Casted Rods and appellant is not a manufacturer of same, demand is not sustainable and accordingly, impugned order demanding duty from appellant is legally not correct: CESTAT

August 05, 2022

++ Cus - Revenue cannot, after a belated period of almost 30 years, raise the requisition upon petitioner to meet alleged post import requirements - Long delay will deprive a party from marshalling documents or witnesses: HC

++ Cus - Warehouse licence - Revenue has relied upon six SCNs and an offence booked by DRI but none of these had attained finality but are pending, therefore, issuance of SCN for cancellation of licence itself was premature: HC

++ Cus - Each timeline is sacrosanct, and the idea of prescribing a time limit by statute becomes redundant, if not adhered to - Timelines prescribed in CBLR, 2018 are mandatory in nature: HC

++ Cus - High Court is not the court of appeal while exercising its jurisdiction under Article 226 of the Constitution against the order of Settlement Commission: HC

++ Commercial Tax - Revenue can levy electricity duty on energy transferred by assessee to sister concern: HC

++ Cus - Since it is submitted that order of Tribunal holding product Extra Clear Float Glass to be not liable to dumping duty as an impact and its own repercussions on economics of units of industry, Department is asked to make its stand clear on said aspect: HC

++ GST - Since earlier provisional attachment order has not been reviewed and/or extended, attachment order cannot continue: HC

++ CX - Appellant being 'any person' who has abetted in making such documents that helped company in availing wrongful CENVAT Credit, cannot escape from rigours of Rule 26 of CER, 2002: CESTAT

++ Cus - Assessee was not even required to file refund claim and EDD should have been refunded without filing of refund claim, if and when it was filed by appellant, same cannot be treated as barred by limitation: CESTAT

++ ST - Without having documents on record, claim of appellant cannot be established regarding non taxability of service, one opportunity is given to submit all documents whereby their claim can be established: CESTAT

++ CX - Refund of CVD and SAD in question is allowable, as credit is no longer available under GST regime, which was however available under erstwhile regime of Central Excise prior to 30.06.2017: CESTAT

++ Cus - Since Adjudicating Authority did not give any personal hearing after recording that notice issued to appellant had returned unserved, matter is restored to file of the Adjudicating Authority for passing a de novo adjudication order in accordance with law: CESTAT

August 04, 2022

++ Cus - s.46(3) - Assessing Officer has based on technicalities and without any judicious application of mind, levied late payment charges - Satisfaction for sufficiency of cause is a subjective satisfaction which has to be exercised judiciously: HC

++ Cus - Petitioner was unquestionably prosecuting his refund claim in a bonafide manner which ought not to have thrown away on hyper-technical objection: HC

++ Cus - DRI case - Canon India decision is under review - Respondent authority has rightly sent the case of petitioner to call book in exercise of power u/s 28(9A) - Petition dismissed: HC

++ ST - Rent received by letting out some of its buildings for canteen, Bank etc. which are essential for effective running of an University also deserves to be exempted once the activity of providing education is exempted: HC

++ NDPS - Complete investigation has been made in an irresponsible manner, without following due process of law - Illegalities and irregularities are clearly detrimental to the case of prosecution and goes in favour of the accused: HC

++ GST - Fish/prawn farming is not covered under services of agriculture as enumerated under Sl.No.54 of notification 12/2017-CTR - Lease of vacant land is covered under heading 9972 and is taxable at the rate of 18%: AAR

++ CX - Since appellant has nowhere answered the various doubts raised by revenue, no reasons found to interfere in impugned order whereby penalty imposed under Rule 26 of CER, 2002 has been upheld: CESTAT

++ ST - The process of job of bottling, blending and labeling of Indian made Foreign Liquor (IMFL) would not amount to a taxable service under category of 'Business Auxiliary Service': CESTAT

August 03, 2022

++ ST - WCS - Principle of stare decisis - Judgment in the case of Larsen and Toubro Limited neither needs to be revisited, nor referred to a Larger Bench: SC

++ ST - On indivisible works contracts for the period pre-Finance Act, 2007, service tax was not leviable: SC

++ ST - If Revenue was so serious in their view that decision of this Court in the case of L&T requires re-consideration, they ought to have filed review application at that stage and/or even thereafter: SC

++ GST - Puff Insulated ice boxes is not a part of fishing vessel; not entitled for concessional rate of tax of 5%: AAR

++ GST - It would defy plain logic to restrict relaxation of limitation benefit to proceedings for revocation of orders cancelling registration and to not extend the same to appeal proceedings: HC

++ GST - ITC fraud of 343 crores - Applicant has no criminal history - Trial will take its own time to conclude - Commissioner is empowered to recover the due amount - Bail granted: HC

++ Service - Once CAT has held that respondents were entitled to get HRA @20%, then the undertaking not to object the recovery if excess amount found to be paid without entitlement, has no effect: HC

++ CX - Assessee is eligible for Cenvat credit in respect of 1% or 2% CVD paid under Notfn 12/2012-Cus: CESTAT

++ ST - Where there were divergent views on the issue and even if it is ultimately settled against assessee, extended period cannot be invoked: CESTAT

++ CX - Once it is proved that the debit/credit note have been acted upon and the incidence of duty earlier passed on, have been neutralised, the refund would be admissible: CESTAT

++ ST - Appellant is entitled to refund of service tax which was deducted from payments made by NBCC to appellant, authority is directed to refund the amount claimed by appellant with interest: CESTAT

August 02, 2022

++ Cus - Warehousing of imported solar panels/solar modules etc. - No coercive measures should be taken in the backdrop of the challenge laid to instruction 13/2022 dated 09.07.2022: HC

++ GST - All issues of fact and law ought to have been dealt with, even if proceedings were ex parte in nature: HC

++ GST - Highhandedness and gross abuse of power - What authority does the officer have to remove the money from the petitioner's bank account by way of RTGS - Personal affidavit to be filed: HC

++ GST - COVID-19 - Extension of limitation - Order passed by Supreme Court in Suo Motu WP(C.) 3 of 2020, will not extend the time frame provided u/s 83: HC

++ GST - s.169 - Orders to be made available on the common portal does not mean that the orders need not be signed: HC

++ GST - Extension of limitation applies even to the condonable period and not just to the prescribed period of limitation u/s 107 of the Act: HC

++ CX - Assessee is entitled to utilize Cenvat credit of basic excise duty for payment of Education Cess and Higher Education Cess while availing Notfn 39/2001-CE: CESTAT

++ CX - Burden to prove non-receipt of inputs is required to be discharged by Revenue by sufficient evidence, when disputed consignments are entered in RG-23A Part I and Part II in chronological order, allegations of non-receipt of inputs cannot be upheld: CESTAT

++ ST - As regards to demand on Site Formation Services, services are not aligned to definition but includes set up of various other units which is a composite works contract, same would merit classification under service of works contract - Thus, demand under site formation services cannot survive: CESTAT

August 01, 2022

++ Cus - The petitioner was not provided with a video conferencing link nor was given hearing, so opportunity of hearing be extended by Authority and fresh decision shall be arrived at: HC

++ Cus - Revenue is hurtling towards cancellation of subject licenses, which if done at this stage, would impair petitioner's interest, even while issue is being examined by Court, accordingly, operation of subject SCN is stayed: HC

++ ST - Appellant have taken on rent residential premises from Director and such premises have been used as residence for its director, no service tax is chargeable, unless premises are taken and used for commercial purpose: CESTAT