TODAY'S CASE (INDIRECT TAX)

Nov 30, 2022

++ CX - Period of limitation prescribed u/s 11B of CEA, 1944 shall be applicable to a claim for rebate of duty provided u/r 18 of CER, 2002: SC

++ CX - Subordinate legislation [Rule 18 of CER, 2002 and notification 19/2004-CX(NT)] cannot be interpreted in such a manner that parent statute [s.11B] may become otiose or nugatory: SC

++ Cus - Dispute is with respect to breach of condition of notification which ultimately leads to subsequent demand of duty, but that itself cannot be said to be a dispute with respect to valuation: SC

++ CX/GST - Whether CENVAT credit under existing law was admissible to be availed and transitioned was not an issue lying within jurisdiction of CGST authorities to be proceeded against and determined under provisions of s.73 of Act, 2017: HC

++ GST - Any determination on the issue of leviability of tax; whether @12% or whether @18% before completion of investigation and issuance of SCN will certainly hamper the entire investigation: HC

++ GST - To claim an exemption, the conditions have to be satisfied strictly - Applicant, as a sub-contractor, provides pre and post examination services to main contractor who, in turn, provides said services to Educational Boards/Universities - Exemption unavailable: AAAR

++ GST - Parts and accessories of hearing aids are chargeable to tax @18% - Residuary entry 453 of Schedule III would be rendered otiose if appellant's argument is accepted: AAAR

++ GST - Appellate authority for Advance Ruling does not have the authority to go beyond and decide the point on merits when there has been no ruling by the lower Authority: AAAR

++ GST - s.100 makes it very clear that an appeal cannot be filed when any application for advance ruling has been rejected by the lower Authority in terms of s.98(2): AAAR

++ ST - Broadcasting services - Once tax is paid, it cannot be demanded again based on same set of services: CESTAT

++ ST - Broadcasting service - Appellant does not retain amount collected from client as tax & passes on such amount to broadcasters who then pay tax to Govt - No tax can be demanded from appellant u/s 73A of Finance Act: CESTAT

++ ST - Entire issue is revenue neutral as appellant would be eligible to take credit of service tax being tax paid on input services, there is no deliberate suppression of facts, penalties imposed under sections 77 and 78 are not legal and proper : CESTAT

Nov 29, 2022

++ CX - ISD registration is a procedural requirement, therefore, even if there is a lapse of non-obtaining registration for some period, credit passed on by Head Office cannot be denied to assessee: CESTAT

++ ST - When there is no suppression or failure on the part of appellant to make compliance under service tax provisions, SCN is bad for invocation of extended period of limitation: CESTAT

++ ST - If appellant is now required to deposit amount of input credit in cash, said amount paid earlier through cenvat credit shall become refundable, situation is revenue neutral, demand is not sustainable: CESTAT

Nov 28, 2022

++ GST - Financial constraints and COVID-19 pandemic led to petitioner not filing returns, pay tax and file appeal on time - A justice oriented approach needs to be adopted - Petition allowed: HC

++ CX - The letters issued by appellant every month intimating reversal as well as reserving their right for litigation would show that credit has been reversed under protest, the allegation that refund claim is hit by time-bar cannot sustain: CESTAT

++ ST - If majority of work falls under Rule 2A(ii)A of Service Tax Rules, 2006 and a fraction of it falls otherwise then better classification of work would be under Rule 2A(ii)A ibid: CESTAT

++ Cus - there is no scope for adjudicating authority to deviate from policy decision taken by DGFT to classify goods under DEPB scheme: CESTAT

Nov 26, 2022

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

++ GST - Cancellation of registration - Maintainability of Petition without exhausting appellate remedy - Petition disposed of by leaving it open to petitioner to approach appellate authority within one week: HC

++ VAT - If period of limitation is enlarged from 5 years to 6 years, then dealer does not have vested right or accrued interest vis-a-vis reassessment procedure u/s 25 of KVAT Act: HC

++ ST - Since there is no suppression of fact or any mala fide intention to evade payment of service tax on the part of appellant, demand beyond one year is not sustainable on limitation also: CESTAT

++ CX - Rule 3(5A) of CCR 2004 - Interpretation of term Removal has been held to mean physical movement of goods from one place to another: CESTAT

++ CX - When there is no removal of capital goods, provisions of Rule 3(5A) of CCR 2004 cannot be invoked: CESTAT

Nov 25, 2022

++ GST - S.30 provides for revocation of cancellation of registration but that only envisages a situation where a registration is cancelled by proper officer on his own motion and not where registered person has applied for and got his registration cancelled: HC

++ GST - Appellants had explained that there is absolutely no mens rea on their part and there was no intention to evade payment of tax, concerned authority is required to record the reasons in writing as to how and in what manner mens rea was established: HC

++ GST - Issues w.r.t transition and distribution of ISD credit - Petitioner c an, in terms of SC decision in Filco Trade Centre, file GST TRAN-1/revised GST TRAN-1: HC

++ GST - Bail - Cyclic transactions - There is no denial of the fact that economic offences constitute a separate class of their own, but trite it is that presumption of innocence is one of the bedrocks on which criminal jurisprudence rests: HC

++ GST - Aggrieved assessee is directed to file TRAN-1 or revise the already filed form irrespective of whether WP is filed or the case has been decided by ITGRC: HC

++ ST - Appellant is entitled to interest from the end of three months from date of receipt of application by Department and such interest shall be payable till the date of sanction of refund: CESTAT

++ ST - Since refund claim was filed by appellant in 2016 and issue of taxability on disputed service was finally resolved in year 2020, thus, Commissioner (A) has correctly held the refund application as premature: CESTAT

++ CX - Service Tax paid on 'Courier Services' for various purposes would be eligible to Cenvat Credit before and even after amendment to definition of Input Services with effect from 01.04.2011: CESTAT

++ CX - When final product is not dutiable, there is no reason to allow cenvat credit on inputs used in such final products, therefore, adjudication order is absolutely proper and legal: CESTAT

Nov 24, 2022

++ IGST - 79/2017-Cus has to be read as clarificatory or curative, as otherwise, it would allow Department to levy additional duty under s.s (7)/(9) of CTA on such imports, despite the fact that FTP envisaged imports under EPCG Scheme at zero custom duty: HC

++ GST - Petitioners entitled to revise its GST TRAN-1 form for claiming the short claimed input tax credit as also, to revise its form - Last date 30.11.2022: HC

++ ST - s.128 - Remarks in rectified Form SVLDRS-3, by any stretch of imagination, cannot be called an arithmetical or clerical error that was apparent on the face of record: HC

++ GST - Exemption provided to outward supplies does not have a bearing on GST liabilities under reverse charge basis on supplies received by applicant: AAR

++ Cus - If refund claim is filed well within the time and same is returned for want of clarification or documents and claim was resubmitted, date of filing refund application is taken as date of first filing refund claim: CESTAT

++ CX - Since Commissioner (A) did not deal properly with documents/details and facts submitted by appellant before him in impugned order, therefore, case needs to be reconsidered: CESTAT

++ CX - Even after remand, appellant has not been able to produce necessary documents to substantiate that they have not passed on the incidence of duty to buyers of goods, rejection of refund claim is legal and proper: CESTAT

Nov 23, 2022

++ Cus - Customs duty u/s 28 can be imposed on imports into SEZ only if the exemption u/s 26 of SEZ Act is withdrawn: HC

++ Cus - Imposition of penalty u/s 114A without the same being invoked - It is settled law that the impugned order cannot traverse beyond show cause notice: HC

++ Cus - If, after 13 years, petitioner is directed to exhaust any alternate remedy, it would cause grave injustice: HC

++ GST - As the Court is yet to apply its mind to challenge which has been made before Court and as appeal is already statutorily provided, applicant shall be at liberty to file an appeal and can make a request for stay of appeal: HC

++ GST - Reimbursement of land compensation amount paid to farmers and landowners during the course of execution of work is chargeable to GST as Applicant does not qualify as a Pure Agent: AAR

++ Cus - Since the FRP rods clearly specified against Tariff entry of 70022090 by any stretch of imagination the same cannot be classified under CTH 70199090 as held by lower authority: CESTAT

++ ST - Denying the benefit of Notfns 15/2004-S.T. or 01/2006-S.T., for the reason that quantum of purchase shown profit and loss account does not match invoices produced by appellant is improper and incorrect: CESTAT

++ ST - Service provided by a company in India to its Hundred percent holding company abroad cannot be considered as an establishment of a distinct person and therefore such services would be export of services: CESTAT

++ CX - In view of board circular dated 06.01.1973, appellant is entitled for refund of PLA balance and limitation provided under Section 11B of Central Excise Act, 1944 is not applicable: CESTAT

++ CX - Since loss has occurred due to natural causes and/or by unavoidable fire accident and partially damaged goods were rendered unfit for human consumption being medicines, assessee is entitled to remission: CESTAT

Nov 22, 2022

++ GST - Orders passed by Appellate Authority for Advance Ruling imposing GST in respect of 'mango pulp' @ 18% is incorrect and petitioner is liable to pay GST in respect of Mango pulp @ 12%: HC

++ GST - Issue of charging of GST at wrong rate does not fall under the scope of s.171, therefore, jurisdictional CGST/SGST Commissioner is advised to take necessary action: NAA

++ GST - Project JKG Palm Court (Greater Noida) - Non-passing of ITC benefit - Profiteered amount of Rs.5.14 Crores to be passed on to Home buyers/shop buyers/customers along with interest: NAA

++ CX - In absence of corroborative evidence, issue in instant case i.e. 'the charge of clandestine clearance' cannot be labeled against appellant: CESTAT

++ ST - Appellant have purchased fertilizers which is their inputs at CIF value which includes ocean freight element, thus demand under service tax is not attracted: CESTAT

++ CX - The statement against assessee cannot be used without giving them opportunity of cross-examination: CESTAT

++ Cus - Under-valuation - Hawala - Systematic modus operandi established through confessions, which were not retracted, is elaborately touched upon in O-i-A - Duty demands, penalties & redemption fines sustained: CESTAT

Nov 21, 2022

++ Cus - Effective date of Notification in terms of s.25(4) is the date of its publication in Official Gazette in e-mode - Notfn. 29/2018-Cus enhancing rate of duty  cannot be said to have come into force on 01.03.2018 but on 06.03.2018: HC

++ GST - Services by way of job work in relation to manufacture of alcoholic liquor for human consumption attracts tax @ 18% - Notfn. 6/2021-CT (R), dated 30.09.2021,  being clarificatory in nature, is retrospective in operation: HC

++ VAT - VAT is leviable in case process of manufacture takes place, regardless of whether such manufacturing activity was with or without profit motive : HC

++ CX - In case where appellant has paid entire amount of duty due along with interest thereon, central excise officer could not have proceeded to any notice in respect of payment so made demanding the duty: CESTAT

++ ST - Since service tax on Commission earned by appellant has been paid along with interest before issuance of SCN, proceedings should have been concluded: CESTAT

++ ST - Activity of appellant is predominantly of manufacture and sale of goods, accordingly, same cannot be charged with service tax under Works Contract service: CESTAT

++ ST- Merely because a record of actual use of goods is kept, it does not amounts to having effective control and possession of the goods : CESTAT

++ Cus - Failure of importer to endorse on sales invoices that no credit of such additional customs duty would be admissible to buyers as stipulated under condition 2(b) of Notfn cannot be a ground to deny refund: CESTAT

++ Cus - When entire duty and penalty has been paid up by assessee, no grounds found to re-examine as to whether SIIB was the proper officer to issue SCN: CESTAT

Nov 19, 2022

++ ST - There is no satisfactory explanation as to why between October, 2014 [when reply was filed] till now no adjudication has taken place - SCN dated October 2012 quashed - A mounts paid during investigation to be refunded: HC

++ GST - Electronic cash ledger (ECL) is just an e-wallet where cash can be deposited at any time by creating requisite Challans - Deposit in ECL, therefore, does not amount to payment of tax liability: HC

++ GST - Tax liability gets discharged only upon filing of GSTR-3B return - Since petitioner filed return after some delay, Revenue has rightly computed interest on such delayed payment: HC

++ GST - An incomprehensible SCN and an order, a cut and paste job, which shows no application of mind - flaws so fundamental that none can be maintained: HC

++ GST -  It is in the interest of revenue to keep taxpayers within GST regime - Ordinarily, orders cancelling registration do not serve the purpose of the Act, which is, to collect as much legit revenue as is possible: HC

Nov 18, 2022

++ Cus - Delay of 178 days caused in preferring appeal before Tribunal is ordered to be condoned as no reason is recorded for rejecting explanation tendered by petitioner for delay: HC

++ GST - Job work of manufacturing chocolates - Tax rate on Service Accounting Code 998816 is 5%: AAR

++ GST - Printing of textbooks for state government - Where content as well as physical inputs are supplied by the recipient of printing services, the rate of tax is 5%: AAR

++ ST - Activity of appellant i.e. renting of immovable property and supply of tangible goods cannot be classified under infrastructural support service: CESTAT

Nov 17, 2022

++ CX - As per settled law, extended limitation cannot be invoked where issue at hand involves interpretation of law: CESTAT

++ CX - No duty can be demanded on semi-finished goods/work in process, lying at the time of debonding of 100% EOU: CESTAT

++ ST - As appellant has fulfilled its obligation in terms of Rule 6(1) and also in terms of Rule 6(2), no case existed at all for issuance of SCN in the first place nor it being confirmed by impugned order: CESTAT

Nov 16, 2022

++ GST - Delay in filing writ petition - Delay and laches are not to be calculated solely by the length of the time taken by the party to approach the legal forum: HC

++ GST - Classification dispute - Appellate remedy before Tribunal is not only efficacious but an effective remedy as well - However, since Tribunal is not constituted, no other remedy but to approach Court: HC

++ GST - On account of bona fide reasons, unavoidable circumstances and sufficient cause, petitioner could not file returns and pay tax as well as file appeal - Justice oriented approach needs to be adopted - Registration to be restored on payment of dues: HC

++ GST - ITC is available on CSR expenditure made u/s 135 of the Companies Act as the same is in furtherance of business: AAR

++ GST - There is a territorial nexus between AAR of a State and its geographical boundary, therefore, AAR constituted under Telangana SGST cannot give a ruling on the liability arising under CGST/SGST Act in a different state: AAR

++ CX - Medicament Supplies to Government Hospitals and Institutional Buyers shall be valued in terms of Section 4 and not Section 4 (A) of Central Excise Act, 1944: CESTAT

++ Cus - Once order permitting clearance of goods for home consumption is issued by proper officer, they cease to be imported goods & entity who imported them ceases to be importer: CESTAT

++ ST - Where Commr (A) agrees that assessee is eligible to avail credit in electronic credit ledger, then appeal need not be rejected - refund in cash or in electronic credit ledge be allowed - case remanded: CESTAT

++ ST - When assessee have received subsidy against expenses incurred for conducting Cricket Matches, by any stretch of imagination it cannot be said that they had provided any taxable service to BCCI: CESTAT

++ Cus - Provisional assessment - order permitting clearance of goods for home consumption does not complete assessment, but it is order finalizing assessment which completes process of assessment: CESTAT

Nov 15, 2022

++ CX - Appellant is entitled to avail cenvat credit on storage or warehouse charges incurred in course of acquisition of inputs: CESTAT

++ ST - Religious use includes providing education & medical aid which reduces human suffering - assessee entitled to exemption w.r.t. Works Contract Service provided to trusts registered u/s 12A & 12AA of the Income Tax Act: CESTAT

++ ST - No service tax can be levied on house rent of residential premises: CESTAT

++ ST - Construction of individual houses is exempted activity under Service Tax provisions - No duty demand can be levied thereon: CESTAT

++ Cus - It is a serious lapse on the part of department when it auctioned confiscated goods without permission of Tribunal during pendency of appeal without even giving notice to appellants: CESTAT

Nov 14, 2022

++ GST - Beyond the statutorily prescribed period, an assessee cannot be permitted to carry out rectification which would inevitably affect obligations and liabilities of other stakeholders because of the cascading effect in the electronic records: HC

++ GST - When car is not usable and expenses of repair is indicated to be very high, the condition requiring petitioner to deposit Rs. 5,00,000/- deserves to be recalled: HC

++ TN GST - Penalty not imposable when no wilful evasion or escapement of turnover is attributed to assessee: HC

++ COFEPOSA - Many RUDs placed before detaining authority were illegible/dim/blank pages- ‘subjective satisfaction' of detaining authority could not have been arrived at - Detention order quashed and set aside: HC

++ Cus - Arguments advanced in this repeated application was considered at the earlier occasion, therefore, there are no material changes in the circumstances in which the applicant is entitled for bail: HC

++ Cus- Smuggling of 3 kilos gold - Flagrant violation of Customs provisions - Release of the applicant, who is involved in such activities, would hamper investigation and the applicant may tamper with the evidence - Bail application dismissed: HC

++ GST - Export of ‘nil' rated eggs - ITC refund - Instead of opting for exports 'without payment of tax', petitioner had opted for the column 'with payment of tax' - R ejecting refund solely on the inadvertent error that had transpired would be hypothetical: HC

++ VAT - AO directed to permit aseessee to place on record all such evidentiary material which will enable it to establish that it had entered into interstate sales during relevant period: HC

++ ST - Assessee is not providing any intermediary service, therefore, no service tax is payable by them: CESTAT

++ ST - Since there is a mistake occurred in mentioning expenditure in books of accounts, service provided by appellant is of Software Consultancy Charges, accordingly demand under Commission in head of Business Auxiliary Service is not sustainable: CESTAT

++ Cus - Regulation 7 of Project Import Regulations is directory & not mandatory in nature - provision does not deny exemption if statement not submitted within stipulated time, more so when provision also provides for extending period for submission of statement: CESTAT

Nov 12, 2022

++ GST - Sub-contracting for a service is not an 'intermediary' service - Refund of un-utilised ITC used in making zero rated supplies of services cannot be denied: HC

++ GST - Definition of 'intermediary' under the service tax regime vis-a-vis the GST regime has remained similar - There being no change of facts the department cannot take a different view for different periods: HC

++ GST - Written statement by Revenue seeks to justify the impugned order on grounds which are not even part of the impugned order and which is clearly impermissible in law: HC

++ GST - Inadvertent mistake leading to cancellation of registration - Petitioner permitted to make manual application for restoration: HC  

++ GST - ITC taken on supplies by allegedly non-existent firms - Seriousness of the offences alone is not conclusive of the applicant's entitlement to bail: HC

++ GST - Rule 96A - Delay in making export within specified time - Extension granted - Petitioner to approach its jurisdictional authority for refund of tax deposited: HC

++ Cus - Existing Regulation 6 of CBLR, 2018 gives more flexibility to an applicant in clearing the exam vis-a-vis CBLR 2013: HC

++ CX - Since the assessee have produced supporting documents and details, Adjudicating Authority is directed to pass a speaking order after carefully examining the evidences on record: CESTAT

++ ST - When Revenue invokes extended limitation u/s 73(1) of Finance Act 1994, burden is cast on Revenue to prove suppression of fact: CESTAT

++ ST - An incorrect statement cannot be equated to wilful mis-statement, since former implies making incorrect statement with knowledge of it not being correct: CESTAT

++ ST - If assessee's bona fide belief cannot be doubted & assessee proves reasonable cause for such belief & for failure to not discharge its liability, no penalty is imposable: CESTAT

Nov 11, 2022

++ Revenue Department is directed to issue rectified C-Forms, subject to verification of entitlement on merits, without being burdened with issue concerning limitation: HC

++ GST - Since interim stay was granted by which conveyance of petitioner was permitted to be released upon furnishing bank guarantee and same has continued during pednency of petition, it deserves to be extended as petitioner is being relegated to appellate remedy: HC

++ GST - SCN issued to driver is not adequate, accordingly, impugned order of Demand of Tax and Penalty in Form GST MOV-09 is hereby quashed: HC

++ GST - When authorities have already paid refund amount, petitioner could make appropriate application since grant of interest is contemplated under statute, before GST Authority putting forth his claim for interest on refund: HC

++ ST - Assessee have never disclosed their activity before department and suppressed the fact from department accordingly, penalty under section 77 and 78 of Finance Act were rightly imposed: CESTAT

++ CX - Demands raised and confirmed by Original Authority holding the beverages 'Minute Maid Nimbu Fresh' to be falling under Tariff Item No.22021020 are not sustainable: CESTAT

++ Cus - Revenue authorities are directed to accept offer made and provisionally release the goods on execution of a bond supported by bank guarantee for allowing the goods back to town: CESTAT

Nov 10, 2022

++ CX - Appellant is entitled for interest if the refund is not sanctioned within stipulated time period of 3 Months from the date of refund application: CESTAT

++ CX - Charge of clandestine removal of goods cannot be upheld merely on assumptions and presumptions, but has to be proved with positive evidence: CESTAT

++ ST - As entire amount of Cenvat credit was reversed prior to issuance of SCN, penalty under Section 73(3) of Finance Act, 1994 is waived off: CESTAT

++ ST - There is no liability on recipient of service in case of transportation by individual truck owners and/or individual truck operators and not by goods transport agency to pay Service Tax: CESTAT

++ Cus - Appellant cannot be permitted to claim benefit of additional licence under the old EXIM Policy, which was not in existence: SC

++ Cus - Promissory Estoppel - Granting the benefit of an incentive is a policy decision which may be varied and/or even withdrawn and no exporter can claim the incentive as a matter of right: SC

++ Cus -  Merely because some others are granted the benefit wrongly, appellant cannot be permitted to pray for similar benefits -  There cannot be any negative discrimination which may perpetuate illegality: SC

++ Cus - Whether import is of 'dry dates' as claimed or are the goods 'black pepper' and 'areca nuts' - CBIC to consider representation of petitioner for appointment of a single agency for examination to avoid delay as goods are perishable: HC

++ COFEPOSA - Detention order cannot be quashed on the ground urged on behalf of the detenu that there was inordinate and unexplained delay: HC

++ GST -  Circular came to be issued on 25.09.2021 giving a clarification as to the date for claiming refund u/s 77 - since the impugned order was passed without having the benefit of the Circular, matter remanded: HC

++ GST - Refund on account of inverted tax structure  where input and output supplies are same - Clarificatory  Circular dated 06.07.2022 would have effect from the date when Circular dated 31.03.2020 came into effect: HC

++ GST - Wrong mention of GSTIN number against invoices raised - No loss of revenue or tax impact - GSTN to allow correction, either online or through manual mode: HC

Nov 09, 2022

++ CX/ST/GST - No proper legal provision to accept payment of pre-deposit u/s 35F of the CEA, 1944 through Form GST DRC-03 - Confusion abounds - CBIC to clarify immediately: HC

++ Cus/CX/ST - Resolution order passed by NCLT in respect of appellant, wherein appellant was held not liable to pay any dues - Hence, CESTAT not competent to decide recovery of dues as such issue is to be decided by the Department in light of NCLT approved resolution plan: CESTAT

++ CX - As far as inputs or input services are availed on payment of duty and as long as they are capable of being used in provision of Service Tax and manufacture of excisable goods, credit cannot be denied and there is no requirement of one-to-one correlation: CESTAT

++ CX - Issue being interpretational in nature and as department had collected all details of availment of credit from accounts maintained by appellant, penalty imposed in this regard is unwarranted: CESTAT

Nov 08, 2022

++ Cus - Pre-shipment inspection certificate is to be furnished at the time of clearance of goods by an importer and hence appellant has no locus to meet said requirement, penalty under Section 112(a) of Customs Act, 1962 is not sustainable: CESTAT

++ CX - Note 12 and 14 of Chapter 48 clearly lay down that unless there is further printing or writing needed, products where the printing is not merely incidental, said products would be classifiable under Chapter 49: CESTAT

++ CX - Short circuit is a usual cause of fire in majority of cases, therefore, fire due to short circuit cannot be attributed to any mala fide on part of appellant, therefore, rejection of remission claim is unsustainable: CESTAT

++ CX - Floor Top Hardener/Paint used for repair & maintenance of floor of factory by filling in gaps between floor tiles, is eligible for Cenvat credit: CESTAT

++ CX - SCN demanding differential excise duty for supplies made is bad as it has been issued ignoring provisions of Section 142(2) (a) of CGST Act, 2017 which is a provision to remove difficulties for transitional period: CESTAT

Nov 07, 2022

++ GST - Value of seized goods diminishing due to passage of time - Ordered to be released on compliance with conditions: HC

++ CX - Only on the ground that some job workers could not be found or that some of them refused to have done job work, it cannot be concluded that no activity of job work manufacturing of fabrics was undertaken: HC

++ GST - AAR erred in its opinion that the non-cash consideration will be the actual sum received from open market on supply of gunny bags, refractor and bran - supply value cannot be dependent on actual receipts: AAAR

++ GST - State Urban Development Authority (SUDA) cannot be held as a local authority - supply by applicant to SUDA does not qualify for exemption; chargeable @18%: AAR

++ CX - Since there is no liability of making any payments towards adjudged Government dues as on date, there is no question of any appropriation of sanctioned refund amount against any liability: CESTAT

++ CX - Cenvat credit availed in respect of lease rental for supplying of electricity from windmill to factory of manufacture, merits being allowed, since such electricity helps power manufacturing activity: CESTAT

++ ST - Matter remanded to original authority who is directed to look into the orders passed by authorities in appellant's own case for refund claims: CESTAT

++ ST - As appellant has been allowed to take re-credit and is not able to do the same due to introduction of GST., he has to be given refund of said amount in cash: CESTAT

Nov 05, 2022

++ ST - Since the issue involved in present appeal pertains to whether service rendered by assessee is a taxable service or not, Court has no jurisdiction to entertain it: HC

++ Cus - Respondent had been consistently adopting the same classification even when the rate of duty was either lower or completely exempt, therefore, they could not have been said to have either mis-declared or suppressed facts: HC

++ CX - Grounds on which appeal was preferred did not find any basis in the SCDN, therefore, appeal on that basis could not have been entertained or allowed by Tribunal: HC

Nov 04, 2022

++ CX - First appellate authority has correctly allowed the benefit of section 27A of Customs Act, 1962 which mandates liability of interest for delay in sanction of refund beyond three months from date of claim: CESTAT

++ ST - Since there is no specific mention about deployment of labour/work force, services provided by appellant should not fall under taxable category of manpower recruitment or supply agency service: CESTAT

++ Cus - Initially, Tribunal ordered for pre-deposit in year 2011 and still so many opportunities were granted to appellant to deposit the amount but of no avail, such a contumacious conduct of appellant cannot be tolerated: CESTAT

Nov 03, 2022

++ GST - Merely because petitioner has an option of seeking revocation of cancellation of registration, u/s 30 of the Act, it cannot be said that independent of the said remedy, an appeal would not be maintainable: HC

++ GST - SCN issued pursuant to audit observation - Petitioner to reply to the same and order to be passed after hearing - no coercive action in the interregnum: HC

++ GST - Hot hurry on part of authorities sacrificed the right to reply and in the process there was an evident breach of principles of natural justice to the prejudice of the petitioner: HC

++ CX - In absence of any proceedings with respect to demand of Service Tax, charge of suppression of fact does not exist, for holding that there is a suppression of facts on the part of appellant : CESTAT

++ Cus - Import of prohibited goods - Penalty levied u/s 114A is not tenable, where no omission or commission of appellant is linked to import of such goods & were confiscated: CESTAT

++ Cus - Removal of goods from SIIB Custody amount to Theft under IPC, since no Bill of Entry was filed for these goods - Penalty imposed on appellant without indictment is invalid: CESTAT

++ ST - The mere fact that AVETCS contains computer system does not make it Computers, Computer Systems or Computer Peripherals, appellant is not entitled to benefit of Notfn 20/2003-ST : CESTAT

++ Cus - Adjudged dues cannot be recovered by department however, issue has to be decided by department and not by Tribunal as there is no provision made in Customs and Central Excise Act to give effect of NCLT proceedings : CESTAT

++ CX - M/s Parle was justified in distributing credits on input services attributable to final product on a pro-rata basis, proportionate to turnover of each unit between manufacturing plants and its contract manufacturing units under Rule 7(d) of CENVAT Rules : CESTAT

Nov 02, 2022

++ PMLA - By handing over money with the intent of giving bribe, such person will be assisting or will knowingly be a party to an activity connected with the proceeds of crime - Offence correctly registered: SC

++ GST -  Once it is evident that the claim for refund had not being made at the appropriate time, it could not be carried forward - Incorporating the amount in TRAN-1 would not amount to the element of  mens rea: HC

++ GST - Allegation  that the goods were being transported twice over on  the  same set of invoices is not worthy of acceptance - Tax and penalty cannot be based on presumption: HC

++ GST - Cancellation of registration -  Since petitioner has approached  Court without furnishing any reply to SCN, Bench does not find it a fit case for interference: HC

++ Cus - As per settled law, while applying price of contemporaneous goods, when more than one price are available, then lowest of prices be taken for assessment: CESTAT

++ ST - Refund - though order granting refund may have been passed on subsequent date but interest has to be paid after expiry of three months from date of filing of refund applications: CESTAT

++ ST - Appellant is entitled to interest from date of deposit till date of refund: CESTAT

Nov 01, 2022

++ GST - Attachment of bank accounts - Respondent Revenue has fairly admitted that time period of one year from the date of provisional attachment is over and they are intimating banks to unfreeze the accounts: HC

++ ST - Any endorsements or orders made by the officials/departmental heads cannot override the provisions of the Act/Rules/Circulars: HC

++ ST - Respondents are directed not to recover or deduct any amounts towards Service Tax pursuant to the endorsement of the Director of Works Accounts: HC

++ VAT- Revenue erred in contending that assessees were required to reverse input tax credits claimed by them on purchases made, on account of credit notes issued by selling dealers: HC

++ CX - SVLDRS - Until tax dues as computed by Designated Committee are paid under the Scheme, the matter cannot be deemed to have been settled: CESTAT

++ ST - Import of Services - Provisions of Section 66A ceased to operate post 01.07.2012 - cannot be invoked to raise demand after such date: CESTAT

++ Cus - Whether red sanders was restricted item has to be examined, as Commissioner (A) has only remanded the matter to relook into non-imposition of penalty, decision of Commissioner (A) is upheld: CESTAT