The Tribunal examined taxability of receipts from electricity distribution activities. It held that such services, including ancillary activities, are exempt. The key takeaway is that bundled services inherit exemption of the principal activity.
The Tribunal examined whether waste and scrap from cable manufacturing are excisable. It held that such waste is not “manufactured goods” under law. The key takeaway is that non-manufactured by-products are not liable to duty.
The Tribunal held that distribution of Cenvat credit among units was optional prior to the 2016 amendment. Availing full credit in one unit was found legally valid, leading to the setting aside of the demand.
The department alleged irregular credit distribution under Rule 7. The Tribunal found full disclosure in statutory returns and no mala fide intent. The ruling emphasizes transparency as a defense against extended limitation.
The department argued that credit must be split across units. The Tribunal ruled that Rule 7 allowed discretionary distribution. The decision clarifies the scope of ISD credit rules before amendment.
The issue involved excess credit utilisation beyond the 20% cap in certain months. The Tribunal held that the rule does not mandate monthly computation and must be assessed annually. The key takeaway is that compliance with overall yearly limits is sufficient under Rule 6.
The issue was whether valuation should be based on cost under Rule 8 or transaction value. The Tribunal held that Rule 8 does not apply when goods are also sold to independent buyers. The key takeaway is that mixed clearances require valuation under Rule 4, not cost-based valuation.
The issue involved suspension of a Customs Broker licence for alleged lapses in handling an import consignment. The Tribunal held that failure to verify importer credentials and ensure proper examination justified suspension. The key takeaway is that strict due diligence obligations apply to Customs Brokers.
The Tribunal examined statutory requirements of service, including consideration and parties involved. It held that absence of these elements makes the levy unsustainable. The decision clarifies the scope of taxable service.
The issue involved denial of credit due to absence of ISD registration. The Tribunal held that this was a procedural lapse and cannot justify denial of substantive credit.
