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Start-Up Certification - Time to brood over!PM shares 3Ts mantra at NITI Aayog Meet - Trade, Tourism & TechnologyFake Invoicing under GST - A clarity searchTata Motors buying Ford India’s factory for Rs 725 CrI-T - Recovery of demand from company directors cannot be resorted to where no satisfaction is recorded about tax not being recoverable from company: HCUS Senate passes Biden’s Inflation Reduction Bill - USD 369 bn for climate actionI-T - Refund payable to an assessee cannot be withheld solely because notice u/s 143(2) has been passed & where no valid reason is given: HCTurkish banks embrace Russian payment systemI-T - Transfer of assessment is invalid where assessee is not given personal hearing before transfer : HCCOVID - 2.15 lakh cases with 161 deaths in Japan + 1.06 lakh cases with 27 deaths in S KoreaI-T - Disallowance of payment on grounds of unexplained gift is upheld where intention to gift money is not clearly established due to entire transaction not being through banking channels : HCNew Colombian President calls for new global strategy to deal with drugs problemI-T - Words 'a one residential' mentioned in Section 54 refers to only one house which can be purchased or constructed and can not be interpreted as 'more than one house' : ITATNigeria to recover lost Benin Bronzes to be returned by London’s Horniman MuseumI-T - Assessee is not required to deduct TDS at time of payment of EDC to HUDA : ITATChina’s military drill simulates assault on Taiwan’s main islandI-T - Amended provisions of Section 54F do not have retrospective effect: ITATCOVID - Positivity rate soars close to 15%; Delhi reports over 2400 fresh cases on SundayST - Matter has been adjourned more than three times, but none appeared on behalf of appellants, thus appeal dismissed for non-prosecution: CESTATIndia to have over 40 Cr air travellers by 2027: ScindiaCX - 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: CESTATMega blaze at Cuban oil installation - 1 dead; 121 injured & 17 missingCus - 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.: CESTATLightning strikes - 9 die; 2 hospitalised in MPST - 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: CESTATP Chidambaram alleges India’s institutions are captured & democracy running out of puffCX - 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: CESTATIndia, US to conduct high-altitude joint training in Auli near China borderGovt appoints N Kalaiselvi, first woman, to head CSIRUS commits to defend Philippines in case of attack in South China SeaExport of processed food up by 31% to USD 7408 mn in 3 monthsIncome Tax raids mutual fund house in Mumbai
Untitled Document

TODAY'S CASE (INDIRECT TAX)

Taxindiaonline.com



August 08, 2022

++ 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