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Untitled Document

TODAY'S CASE (INDIRECT TAX)

Taxindiaonline.com



May 24, 2022

++ GST - IGST refund - Procedures u/r 96 cannot be applied strictly to deny legitimate export incentives that are available to an exporter: HC

++ ST - Partner (M/s. Cadila Healthcare Ltd.) cannot be said to be rendering services to the Partnership Firm (M/s. Zydus Healthcare) so as to be held liable to tax as per FA, 1994: HC

++ GST - Applicant extends vessel related services, supporting shipper to facilitate entry/exit of vessel in Indian Ports - Services are more in the nature of 'support services for transport of vessels' and aptly classifiable under SAC 9967;  CGST @ 9%: AAR

++ GST - It is not as if that the plea being taken now was not available at the time filing of the Writ Petition - Scope of  reviewing an order is very limited: HC

++ Service - Seniority of direct recruits is to be fixed from the date of appointment and not from the 'date of initiation of recruitment process': HC

++ VAT - Rusk, a type of toasted bread is not treated as bread in common parlance; hence ineligible for VAT exemption allowed on bread: HC

++ CX - Bagasse emerges as a residue/agriculture waste of sugarcane that has not emerged through result of any process and hence not covered within the definition of Section 2(f) of Central Excise Act dealing with 'manufacture': CESTAT

May 23, 2022

++ GST - Generation of second e-way bill - Action of seizing the goods is evidently an act of harassment, breach of petitioner's fundamental rights and blatant abuse of power by  respondents - Orders quashed being  arbitrary and illegal - Cost imposed of Rs.1 lakh: HC

++ VAT - Sale cannot be classified as Inter-State sale where movement of goods is occasioned by sale or is incidental thereto : HC

++ CX - Appellant is entitled to interest @ 12% p.a. on amount of pre-deposit from the date of deposit till the date of grant of refund: CESTAT

++ Cus - Continuance of suspension of license without examining necessity of same impinges on fundamental right to work of applicant, application for early hearing is allowed: CESTAT

++ ST - Appellant neither provided any evidences before lower authority nor before this Tribunal to show that they have paid disputed service tax, therefore, demand of Service Tax is legally correct : CESTAT

May 21, 2022

++ GST - The amount that has been profiteered by respondent from his home buyers in all three projects 'The Camellias', The Crest' and 'The Ultima' shall be refunded by him along with interest @18% thereon: NAA

++ Service Matter - sole authority to issue Charge Memo or initiate any disciplinary proceedings against a Group - A Officer or an Officer whose appointing authority is President of India, would lie with Finance Minister: HC

++ CX - Since steel items have been used for purpose of setting up of iron ores concentrates plant for manufacture of final products, applying 'user test' principle, appellant is entitled to avail credit on steel items: CESTAT

++ ST - Since the issue pertained to interpretation of exemption notification, Tribunal exercise the powers under Section 80 of the Act to set aside the penalties as levied by Commissioner (A) under Section 78 of the Act: CESTAT

++ Cus - Anti Dumping notification was valid till 24.06.2015 and as such no anti dumping duty was payable by appellant with respect to Bill of Entry filed on 26.06.2015, Adjudicating Authority is directed to grant refund: CESTAT

++  GST - Anti-Profiteering - Authority found that  respondent did not commensurately reduce the price of tickets despite reduction in  GST rate from 28% to 18% and from 18% to 12% respectively, - Respondent is directed to deposit an amount in Consumer Welfare Fund in ratio of 50:50 as per  provisions of rule 133(3)(c) along with interest @18%: NAA

May 20, 2022

++ CX - The power exercised by authority by issuing Demand-cum SCN is a statutory power conferred upon respondent authorities under Section 73 of FA, 1994 and as such issuance of SCN cannot be said to be without jurisdiction: HC

++ Cus - As importer of goods will sell the goods after import, importer cannot file application to decide that such goods are being purchased as waste & scrap: HC

++ CX - Only arrears of land related revenue were to be borne by Purchaser and therefore outstanding amount of the previous owner cannot be realised from assessee: CESTAT

++ Cus - The review order passed by department is beyond the time-limit prescribed under section 129D (3) of Customs Act, 1962 and therefore appeals filed before Commissioner (A) are time-barred: CESTAT

++ ST - Since the amount deposited by appellant during audit is lying with Department as revenue deposit and for such amount there is no question of any limitation as provided under Section 11B, appellant is entitled to refund of said amount: CESTAT

++ Cus - Revocation of licence -  On the same set of evidences, two different findings have been recorded by Commissioners at Nagpur and Mumbai - Same  is nothing but discrimination contrary to Article 14 of the Constitution: CESTAT

May 19, 2022

++ GST - Where Indian importer is liable to pay IGST on composite supply of services of transportation, insurance in CIF contract, separate levy of IGST for supply of service by shipping line, would contravene Section 8 of CGST Act: SC LB

++ GST - Recommendations of GST Council are product of collaborative dialogue involving Union & States & so are recommendatory in nature; to treat them as binding edicts would disrupt fiscal federalism: SC LB

++ ST - Employees seconded to assessee by overseas entity - assessee is liable to discharge service tax for the normal period: SC LB

++ GST - Anti-Profiteering - Authority u/r 133(3)(a) orders that the respondent  shall reduce prices to be realised from  buyers of flats/shops commensurate with benefit of ITC received by him, profiteering amount shall be passed on alongwith interest @18% to home/shop buyer within a period of 3 months : NAA

++ GST - Anti-Profiteering - Authority upon finding that respondent has profiteered by an amount of Rs.33,35,330/-, orders that respondent  shall reduce the prices to be realised from  flat/unit buyers in a manner that is commensurate with benefit of ITC received by him, profiteering amount alongwith interest @18% shall be passed on by respondent within a period of 3 months: NAA

++ ST - no direction can be issued by Court for extending timeframe under SVLDR Scheme - since petitioner has cancer, designated committee may treat petition as representation: HC

++ GST - Anti Profiteering - Suppliers cannot evade rigors of Section 171 by claiming to not have increased base price, whereas MRP of the same product sold to ultimate buyer, is not reduced: NAA

++ VAT - 8 years' time taken by Revenue to consider assessee's objections to SCN received is inordinate; costs of Rs. 7500/- mulcted on Respondent-Revenue: HC

++ CX - Since the procedural lapse/defect stands already cured by appellant, it deems to be a fit case to be heard by Commissioner (Appeals) on its merit as procedural lapses shall not take away the substantial justice: CESTAT

++ Cus - Though the 'Multimedia Speakers' under consideration have additional features, the main and principal function of product is as a Speaker and therefore, goods in question are classifiable under CTH 8518 22 00 : CESTAT

May 18, 2022

++ GST - Additional facts emerged on record is that final order in FORM GST MOV-11 has been issued vide order dated 19.01.2022, whereas amendment has come into effect from 1.1.2022, Court may not have entertain this petition solely on ground of availability of efficacious alternative remedy under section 107 of the Act, 2017: HC

++ GST - Revenue is drected to consider afresh on the issue of entitlement of benefit of input tax credit to petitioner by considering documents which they intend to rely in support of their claim of genuineness of transactions in question: HC

++ VAT - Amount retained by VAT Department beyond stipulated sum either from sick unit or from successful resolution applicant, would be invalid as being contrary to Resolution Plan approved by NCLAT: HC

++ ST - No objection was taken when input services were consumed, but only when it came to granting of refund did Revenue raise the objection that services did not qualify as input service, rejection of refund claims is not sustainable: CESTAT

++ CX - Appellant is held entitled to avail CENVAT credit where input services is attributed to goods on which excise duty is paid and includes the cost of services on which credit was taken: CESTAT

++ Cus - Re-assessment is a mandatory pre requisite for considering the request of refund of duty paid which was not otherwise liable to be paid, hence matter remanded: CESTAT

May 17, 2022

++ GST - In case the petitioner produces the relevant documents before concerned officer, revenue will de-seal the subject premises: HC

++ GST - The SVLDR Scheme, 2019 cannot be made operational by Court going beyond the period for which it was formulated only for one person or to relax any of conditions enumerated in Scheme: HC

++ CX - 1433 days delay in filing appeal (by Revenue) rightly condoned by Tribunal: HC

++ Cus - Marking 'N' instead of 'Y' in 'Reward' column - Assessee only intended to amend shipping bills so as to mention their intention to avail benefit of a particular scheme - Amendment u/s 149 rightly allowed: HC

++ GST - SCN is bereft of material particulars, order lacks reasons; grounds other than given in SCN; non adherence to basic principles of natural justice - Orders quashed and set aside: HC

++ GST - It seems that respondent has no idea about Rule 97A which permits manual filing of refund application: HC

++ GST - Whether the respondent authority is entitled to seize and detain the goods in transit and the conveyance, more particularly, when it is accompanied by a lawful e-way bill, invoices and without determining and offering the writ applicant opportunity to deposit tax, if any and penalty - Matters admitted: HC

++ Cus - Appellant despite having knowledge of fraudulent imports by Shri Sumit Walia agreed to purchase Land Rover to be imported by them through same modus operandi, no evidence on record to prove appellant's innocence: CESTAT

++ CX - When duty itself was not liable to be paid by virtue of Notfn 06/2006, the argument that appellant was required to make payment holds no water, as long as Revenue does not suspect involvement of appellant as a sub-contractor: CESTAT

++ ST - Impugned order is silent about sanction of interest and the law if mandates interest to flow consequent to sanction of refund that shall be covered under order of consequential relief already passed, appeal is held to be pre-mature: CESTAT

May 16, 2022

++ GST - Advertisement to be published in local newspapers/vernacular press with the details of the respondent and the amount of profiteering made so that non-applicant homebuyers can claim  benefit: NAA

++ GST - As  project was launched after implementation of GST,  there was no pre-GST tax rate or ITC availability that could be compared with post-GST tax rate and ITC to determine whether there was any benefit that was required to be passed on by way of reduced price: NAA

++ Cus - Mere fact that, by reason of investigative exercise conducted by revenue, it has not been possible for importer to clear its goods, cannot, ipso facto, lead to transference of liability to pay demurrage to customs authorities: HC

++ Cus - Respondents are directed to assess the bills of entry for import of Hexane and permit clearance subject to terms and conditions: HC

++ CX - In the absence of any specific allegation and proof that appellant has suppressed facts, extended period cannot be invoked : CESTAT

++ CX - Unless the Revenue has any documentary evidence, statute does not permit any action to be taken based only on assumptions and presumptions : CESTAT

++ ST - Any compensation paid by employee to employer for resigning from service without giving requisite notice, would not be termed as consideration for contract of employment and would not fall within purview of taxable service : CESTAT

++ ST - Since element of Service Tax has been borne by appellant and letter of Emaar shows their acknowledgement and no objection in favour of appellant to claim refund, same cannot be denied: CESTAT

May 14, 2022

++ GST - Profiteering proved - Respondents should have reduced the base prices to the extent of CVD that was no longer required to be paid as well as to the extent of ITC which was available of IGST: NAA

++ GST - Cinema tickets - Reduction of tax - Increasing base price to maintain the same cum-tax selling price - Profiteered amount to be paid within three months - No instalment facility as no such provision exists in the Act/Rules: NAA

++ GST - Entire supply chain is required to be investigated by DGAP to ascertain the fact of profiteering by respondents' suppliers: NAA

++ ST- When both the cancellation of allocation of blocks and receipt of compensation are by operation of law, no Service Tax can be levied on amounts received by appellant as compensation: CESTAT

++ Cus - Since there is incorrect mention of dutiable goods in IGM, same are liable for confiscation in terms of Section 111(f) of Customs Act, 1962: CESTAT

May 13, 2022

++ GST - Unexplained delay of eighteen months in filing appeal - Respondent has not committed any error in dismissing the appeal: HC

++ GST - Stretching meaning of phrase 'being undertaken' to such an extent where point of filing application seeking advance ruling would fall well beyond the entire period of supply of services frustrates very objective of seeking an advance ruling: AAAR

++ GST - Supply of solar energy based bore well water pumping systems as a whole alongwith installation and commissioning of such systems involves both supply of goods and services - effective tax is 8.9%: AAAR

++ GST - Service recipient  RUDSICO is not a Governmental Authority, therefore, appellant is not eligible for exemption under notification no. 12/2017-CTR: AAAR

++ GST - Sale of old and used cars after refurbishment - Notification 8/2018-CTR employs the words 'purchase price' and not 'purchase cost' - No reason to include cost of refurbishment in purchase price for calculation of margin: AAAR

++ CX - A direction should be issued for manual processing of petitioner's application under SVLDR Scheme as petitioner clearly made an attempt to remit 'amount declared' before the deadline: HC

++ VAT - Where SCN is sent to assessee through ordinary post, it cannot be presumed that it would have automatically been served on the assessee : HC

++ ST - Since the delay has been cogently explained by assessee in filing their appeal before Commissioner (A), delay condoned and appeal is allowed by way of remand: CESTAT

++ ST - The incentive received by appellant for using Centralized Reservation System Developer is not subject to levy of service tax: CESTAT

++ Cus - Refund claim of appellant was rejected on the ground that there is no excess payment and that the duty liability arose on account of non-fulfillment of conditions of the license: CESTAT

++ CX - Appellant is eligible to claim Cenvat credit on capital goods used for purpose of carrying out intermediate production process on goods supplied by principal and removed without payment of excise duty: CESTAT

May 12, 2022

++ VAT - Assessment order sustained where assessee unable to furnish relevant transport documents to justify actual movement of goods : HC

++ GST - Concessional tax rate of 0.75% is applicable only to a promoter in respect of  construction of affordable residential apartments in a RREP - Applicant being a sub-contractor, benefit of said entry is not admissible: AAR

++ GST - There is no supply of coal purely because the applicant neither has any ownership rights nor has any rights to sell the coal that has been excavated by it - Taxable as supply of support service @18%: AAR

++ GST - Benefit under any conditional notification cannot be extended in case of non-fulfillment of conditions or non-compliance of procedure prescribed therein: AAAR

++ ST - The electricity charges reimbursed to service provider by service recipient is not includible in gross value of service , demand of service tax is not sustainable: CESTAT

++ CX - To put an end to a 29 year old litigation, rule 41 of the Procedure Rules, 1982 invoked - No need to remand matter for computing demand for normal period - What is already paid is more than enough: CESTAT

++ ST - The ervices relating to winning of minerals rendered by appellant are classifiable under category of 'Mining Services' and therefore they would not be liable to service tax prior to 1-6-2007: CESTAT

++ Cus - Since the SCN itself was issued without authority of law, entire proceedings get vitiated: CESTAT

++ CX - Notification No. 17/2007 does not require permanent ceasing of work in order to avail benefit of Clause 8 of Notification No. 17/2007, even temporary ceasing of work after following due procedure can entitle the manufacturer to avail exemption: CESTAT

May 11, 2022

++ CX - CENVAT - If final product could not have been manufactured using a lesser quantity of inputs, then entire inputs must be attributed to having been used in manufacture of said dutiable final product, even if some other exempt product emerges, inevitably: HC

++ GST - Once correction of the duty drawback code was permitted on payment of fee and penalty, there was no reason to withhold the IGST refund - Interest to be paid @7%: HC

++ GST - Endeavour on the part of the department should be to secure the amount from the debtors rather than asking them not to make the payment: HC

++ Cus - Since the inquiry is still in progress and may take further time before it is concluded, court orders provisional release of goods upon furnishing of bank guarantee, bond and undertaking subject to terms and conditions: HC

++ GST - Owner of seized Pan Masala consigment to execute bond for duty amount, as possibility remains of goods being sold in open market if released unconditionally: HC

++ CX - In absence of evidence to establish the marketability of sugar syrup, impugned goods cannot be considered to be excisable: CESTAT

++ Cus - The refund of SAD is available even if the rate of VAT/Sales Tax is lower than the rate of SAD or nil: CESTAT

++ CX - Appellants are entitled to claim interest @ 12% per annum of deposit made during investigation till its realization: CESTAT

++ ST - In terms of Circular No. 1/2016/11-ST, sub contractor would not be covered under category of taxable service but would be entitled to benefit of exemption in case the contractor is providing exempted services: CESTAT

++ ST - Appellant was required to make entire arrangements for pumping water when there was power failure, this cannot be called supply of tangible goods but is a contract for maintenance and management service: CESTAT

May 10, 2022

++ Kerala VAT - Personal hearing is to be given if AO disagrees with contentions raised by assessee in reply to SCN: HC

++ GST - Respondent mischievously created temporary I.D. for depositing sum of Rs.4,70,400/- but did not communicate same to petitioner despite repeated requests - Refund, therefore, could not be filed online - Payment of interest cannot be denied: HC

++ GST - Faulty portal -Statutory right of appeal is not an illusory remedy given to an aggrieved person - Appeal forum must be seen to exist and be freely available to the person seeking to approach it: HC

++ GST - Council and tax authorities shall be sensitive enough to address genuine problems of dealers including problems being faced in giving effect to the orders of appellate authority and courts: HC

++ Cus - Sitting on the fence - Shipping line is not entitled to charge any rent or demurrage on the goods seized or detained or confiscated - Compliance to be made in three days else contempt action: HC

++ Cus - Smuggling of Red Sanders - Indirectly the appellant has paved way for denigrating environment of the country by aiding an attempt to plunder its natural resources - CHA license rightly revoked: HC

++ ST - Since, exemption notification would only cover part of disputed period, its application to entire proceeding can only be determined by adjudicating authority: CESTAT

++ CX - As the appellant has paid excise duty on basic sale price, which includes element of transportation upto the premises of buyer, accordingly, they are entitled to cenvat credit of GTA service: CESTAT

++ ST - Fees paid by appellant to State Government during manufacture and trading of alcoholic beverages does not amount to provision of any service, thus, no service tax can be demanded: CESTAT

++CX - Since adjudicating authority has not verified the fact that, whether conditions of Board Circular No. 97/8/2007-ST have been complied with, matter is remanded for passing a fresh order after verifying the documents: CESTAT

May 09, 2022

++ GST - Power of suo motu investigation u/r 133(5) is retrospective - Every conceivable effort must be made to contain profiteering - Rules merely arm and equip the officers with the necessary ammunition to address the issue effectively: HC

++ Cus - Rejection of application for settlement is invalid where Settlement Commission wrongly enters into merits of SCN issued to applicant: HC

++ Cus - As the appellant has relinquished their title and claim on imported goods in writing by letter, the whole proceedings against them is vitiated and uncalled for: CESTAT

++ ST - Appellant is entitled to pay service tax on receipt basis and admittedly their gross receipt from services provided is Rs. 58,451/-, they are entitled to SSI exemption: CESTAT

++ ST - Informing that discharge certificate SVLDRS-4 cannot be issued since there is no provision to manually process it is totally unsustainable - It is an internal issue of the Designated Committee and they need not wait for an order from the Court: HC

++ COFEPOSA - Subjective satisfaction - Detaining Authority gravely erred in relying upon illegible documents which is equivalent to non-placement of RUDs - detention order stands invalidated: HC

++ Advertisement Tax & GST - Transactions being independent, the incidence of tax being independent, the same would not amount to double taxation: HC

++ GST - Physical verification -  Rule 25 requires inspection to be done in presence of the person whose property is being inspected - No notice given - Order cancelling registration set aside: HC

++ GST - Whether Advance ruling is binding only on 'concerned' officer; whether s.103(1)(b) is grossly discriminatory and violates Articles 14 and 19(1)(g) of Constitution - Matter to be heard in June: HC

++ GST - If there is a belated payment of tax declared in the returns filed, interest has to follow: HC

++ CX - Goods [CH 8536] having more than 25 kg in weight are to be treated as to be meant for industrial use, notwithstanding the fact that some of the sales are routed through channel partners - Valuation not u/s 4A: CESTAT

++ GST - 'Versa Solar Pump Drive' is classifiable under CTH 8504 4090 and attracts tax @12%: AAR

++ GST - There is no express provision under the Act to prevent the withdrawal of appeal - no ruling extended: AAAR

++ COFEPOSA - Humanly impossible for Detaining Authority to scrutinize 977 pages of documents and formulate grounds of detention and thereafter pass detention order within a day and a half that too against two detenus: HC

May 07, 2022

++ GST - Construction Service - 11/2017-CTR, paragraph 2 - Mandatory application of deeming fiction of 1/3rd of total agreement value towards land even though actual value of land is ascertainable is ultra-vires the statutory provisions: HC

++ GST - Prescription under Section 15(5) of the CGST Act has to be by rules and not by notification: HC

++ GST - Construction Service - Value - Deeming fiction of 1/3rd will not be mandatory - It will only be available at the option of the taxable person in cases where the actual value of land or undivided share in land is not ascertainable: HC

++ GST - Applicant doesn't construct a new bridge nor is the applicant entrusted to lay a new railway track - work is replacing old sleepers with new ones - not an 'original work' so as to be entitled for tax @12%: AAR

++ GST - Liquidated damages and penalties received by applicant due to breach of conditions of contract from contractor are exigible to tax @18%: AAR

++ GST - Execution of WCS for construction of residential quarters for the employees of Kudankulam Nuclear Power Project is chargeable to GST @18%: AAR

++ GST - Authority does not have jurisdiction to admit questions relating to refund of any tax paid by the applicant as per s.97(2): AAR

++ GST - 'PSA Medical Oxygen Generation Plant' is Classifiable under CTH 8421 39 90 and the applicable CGST is 9%: AAR

++ GST - Question is on procurement to be made by applicant and not on the supplies made or proposed to be made by them - outside purview of authority: AAR

++ GST - How the differential tax is to be paid is a procedural question, out of the purview of s.97(2): AAR

++ CX - Value of deemed export is to be treated as export sale determined on FOB value of export, demand raised alleging that appellant has exceeded DTA sale entitlement is without any basis, demand cannot sustain on merits: CESTAT

++ Cus - Penalty imposed on allegation that goods imported are not for use of importer but for use/sale to another person would not attract ingredients of section 112 (a) of Customs Ac, 1962, same is set aside: CESTAT

May 06, 2022

++ GST - Transfer of business unit shall be treated as a supply of services - covered under Entry No. 2 of 12/2017 -CTR subject to fulfilment of conditions: AAR

++ GST - Supply of coal is liable for 5% GST and the supply of service of handling and distribution is liable for GST @18%: AAR

++ GST -  Authority cannot answer the questions raised due to incomplete and inconclusive documentation submitted by the applicant: AAR

++ VAT - Provisional attachment under Gujarat VAT Act is permissible only during pendency of assessment or re-assessment proceedings: HC

++ CX - The value of bought out item which has gone directly to customer place is not includable in assessable value of PD Pumps: CESTAT

++ Cus - Enhancement of value based on voluntary statement concerning acceptance of value, may be for early clearance of goods, would not invoke penal provisions nor confiscation of goods can be made in lieu of redemption fine: CESTAT

++ Cus - The retention of goods, not validated by issue of notice, is not tenable in law and must, in accordance with the law, be released unconditionally to the appellant: CESTAT

++ ST - The orders are inconsistent inasmuch as the same issue is allowed for a certain period and disallowed for some other period, matter remanded to original authority to pass suitable orders in consistent manner: CESTAT

++ ST - When there is no malafide or suppression of facts on the part of appellant and also bonafidely deposited the tax prior to issuance of SCN, appellant is entitled to benefit under Section 180 and no penalty is imposable: CESTAT

++ CX - When place of removal is premises of buyer, accordingly in terms of amended provision in Rule 2(l), appellant is entitled to cenvat credit on outward transport, same has been incurred upto place of removal: CESTAT

May 05, 2022

++ GST - Choosing wrong vehicle type while generating e-way bill - Not a mischievous act  to derive illegal benefit - goods and conveyance to be released: HC

++ GST - Accommodation service constitutes predominant element, becomes 'principal supply' and Naturopathy shall form part of that composite supply - no exemption, tax is as applicable to 'accommodation service': AAAR

++ ST - SVLDRS, 2019 - Whether exceptions can be made so as to allow petitioner to avail benefits even after the deadline fixed had been crossed - Officer to pass order: HC

++ GST - Endorsement in Orders are spread right across the pages on which they are transcribed making it difficult to read - LHS or RHS or foot of the order for carrying endorsement be explored: HC

++ GST - Fraudulent credit - Reversal of ITC for depositing part amount of Rs.2.70 crores as directed by Trial Court cannot be said to be illegal or unwarranted, warranting cancellation of the bail granted: HC

++ GST - Suspended for carrying out rectification u/s 161 - Whether appeal should have been filed u/s 107 - Departmental proceeding to be completed within four weeks else order to become inoperative: HC

++ GST - Whether petitioner  wilfully filed GSTR-3B on a later date than due date to accommodate ITC is a matter of adjudication - No case for interference made out: HC

++ ST - When issue involved is of interpretation, bona fides of appellant to hold a different opinion cannot be suspected and thus extended period cannot be invoked: CESTAT

++ ST - Since there are material contradictions in order of Adjudicating Authority and the same also have been repeated in impugned orders, matter is remanded : CESTAT

++ CX - In absence of specific disputes regarding contents of certificates by Revenue, payment of duty thereof stands proved and hence, rejection cannot be made only for want of proof regarding payment of duty: CESTAT

++CX - When the details asked for in declaration is otherwise available with department, mere non-filing of declaration cannot be the reason that appellant's option for proportionate reversal is not available: CESTAT

May 04, 2022

++ ST - Even if it is considered that the appellants are rendering services of storage and warehousing, such service is only in respect of the goods owned by them for which, no Service Tax can be levied: CESTAT

++ Petition cannot be said to be in public interest - It only brings disrepute - SANKALP-Annual GST Conference can go ahead at five star Taj Fisherman's Cove, Mahabalipuram: HC

++ Petition may be perceived as an adversity on the Central/State relationship - Such attempt needs to be nipped in the bud - Apologise and pay cost of Fifty thousand rupees: HC

++ GST - ITC fraud is less than Rs.5 crores - Bailable offence - Applicant has carved out a case for grant of bail: HC

++ GST - Petitioner appears to be interested in dragging on proceeding; not open to now seek for quashing of Form GST DRC-16: HC

++ GST - Petitioners contention that a new case has been made out in remand proceedings is without basis inasmuch as the so-called new proposals are covered by the earlier ones and are interconnected: HC

++ GST - Transmitting fake ITC of Rs.45 crores - No right accrues to the appellants to seek default bail u/s 167(2) of CrPC: HC

++ Cus - Even if rate of VAT/Sales Tax was nil, the refund under Notfn No. 102/007-Cus, would be admissible: CESTAT

++ Cus - In case, appellant has not paid royalty to foreign supplier, there is no question of including the same in transaction value: CESTAT

++ ST - Where GTA has been carried out and consignment note has been issued by appellant, service recipient is liable to pay service tax under reverse charge mechanism: CESTAT

++ ST - In absence of evidence that amount received from Nagar Palika for construction services included supply of materials or deemed supply of materials, appellant is not entitled to abatement of 67% from gross receipts from Nagar Palika: CESTAT

++ CX - Appellant is entitled to refund of accumulated balance of credit on education cess and secondary and higher education cess, decision to contrary taken by Commissioner (A) cannot be sustained: CESTAT

++ CX - As the dispute relating to rebate has been subjudice before one appellate forum or the other, passing of adjudication orders and appellate orders pursuant to protective SCNs is ab-initio void in eyes of law: CESTAT

May 03, 2022

++ ST - In case of refund of penalty, there is no such provision in law where the appellant is required to establish that they have to pass the bar of unjust enrichment: CESTAT

++ ST - The process of Powder Coating and Anodizing being production on behalf of client clearly falls under BAS and hence the same is liable for service tax: CESTAT

++ CX - Even though service of construction of building or civil structure are falling under exclusion clause but even if similar service is used for renovation and modernization of existing factory, credit is admissible: CESTAT

++ CX - Once the assessee reversed proportionate credit in respect of input and input services attributed to exempted final product and paid interest for delayed reversal, no further demand such as 10%/5% of value of exempted goods can be raised: CESTAT

++ Cus - As relied upon documents were not given to appellant and also the cross examination of witnesses was denied, impugned order has been passed violating principles of natural justice: CESTAT

May 02, 2022

++ GST - Electronic credit ledger is a homogeneous pool of credit which cannot be vivisected - Respondents have not been able to understand this distinction between availment and utilization of ITC: HC

++ GST - Revenue is directed to re-consider the application of petitioners/appellants for giving a copy of statement obtained during investigation and to pass final orders:HC

++ CX - The distinction sought to be drawn by appellant between 'devices' and 'systems' is not of relevance because both non-conventional energy devices or systems specified in List 8 are covered by description of excisable goods: CESTAT

++ ST - Since all the details which is required to be mentioned in valid document for cenvat credit are appearing in debit note, credit cannot be denied to appellant: CESTAT

++ ST - Penalty will not ordinarily be imposed unless the party obliged either acted deliberately in defiance of law or was guilty of conduct contumacious or dishonest, or acted in conscious disregard of its obligation: CESTAT

++ CX - The sale being FOR sale and freight is inclusive in price of goods and the same was not charged separately to customers, cenvat credit in respect of outward transportation is admissible: CESTAT