CESTAT Delhi held that penalties under Rule 26 of the Central Excise Rules cannot be imposed without a finding that goods were liable to confiscation. The Tribunal set aside the penalties as the impugned order contained no such determination.
CESTAT Mumbai held that the appellant was entitled to exemption under Notification No. 33/2012-S.T. as the taxable value of services remained below Rs.10 lakh. The Tribunal ruled that no service tax liability arose in such circumstances.
The assessee claimed that amounts deposited in bank accounts were retailer collections remitted to the telecom company and not commission income. The Tribunal directed the Assessing Officer to conduct proper verification.
The Hyderabad CESTAT held that amounts recovered from vendors for delayed performance of contracts cannot be treated as consideration for tolerating an act under Section 66E(e). The service tax demand on liquidated damages was set aside.
The Madras High Court held that prosecution under Section 276CC was invalid because the Assistant Commissioner lacked jurisdiction over the assessee’s case. In absence of a transfer order under Section 127, the complaint was held unsustainable.
ITAT Delhi condoned a 333-day delay in filing appeal after finding the reasons stated by the assessee to be bona fide. The matter was remanded to the CIT(A) for fresh consideration.
ITAT Bangalore held that NIL taxable income disclosed by an Alternative Investment Fund does not automatically negate its creditworthiness. The Tribunal recognized the statutory pass-through taxation mechanism applicable to AIF structures.
CESTAT Mumbai held that optional “type test charges” collected separately from customers cannot be included in the assessable value of transformers. The Tribunal ruled that post-manufacturing testing conducted at the buyer’s request does not attract Central Excise duty.
CESTAT Hyderabad held that waste mud generated during bleaching of crude palm oil cannot be treated as an excisable manufactured product. The Tribunal ruled that involuntary waste arising during refining does not attract Central Excise duty.
CESTAT Bangalore held that the imported aerosol generator formed part of a system used for physical and chemical analysis and was correctly classifiable under CTH 9027. The Tribunal ruled that the product did not independently control or regulate parameters required for classification under CTH 9032.
