CESTAT Allahabad held that any delay in filing of an appeal beyond the extended period of thirty days after expiry of normal period of sixty days, cannot be condoned
CESTAT Kolkata held that duty demand alleging overvaluation cannot be sustained as authority didn’t considered details of Bank Realisation Certificate (BRC) which establishes full realization of value of export invoices from overseas importer.
CESTAT Kolkata held that CENVAT Credit of service tax paid on Employees Health Insurance and Group Accidental Insurance Policy is within the scope and ambit of input service as provided under Rule 2(l) of the Cenvat Credit Rules, 2004.
CESTAT Mumbai held that demand of service tax on reimbursement of expenditure by the ship owner goes beyond the mandate of Section 67 the Finance Act, 1994. Accordingly, demand of service tax confirmed u/r 5 doesn’t survive as rule 5 itself has been held to be ultra vires of section 67.
CESTAT Chennai held that the Savoury Oats / Silk Oats are classifiable under Chapter Heading 1104 12 00 attracting NIL rate of duty and the Muesli is classifiable under Chapter Heading 1904 10 90.
CESTAT Delhi held that definition of tour operator has been amended from time to time since it was brought into the service tax net. Accordingly, on account of confusion with regard to scope of tour operator service, demand of only normal time period sustained and demand of extended time period set aside.
Once the ST-3 returns are filed, onus lies on Central Excise Officer to meticulously review them. Should there be any discrepancies, the officer must conduct a best judgment assessment under Section 72 and initiate an SCN under Section 73 within the stipulated timeframe. If the officer overlooks any aspect leading to a tax oversight, it’s the officer who bears the responsibility, not the appellant.
CESTAT Delhi held that goods imported are snow goggles and not sunglasses. Accordingly, the goods i.e. snow goggles are classifiable under residual CTH 90049090 as others and cannot fall under CTH 90041000 as sun glasses.
CESTAT Ahmedabad held that despite of various opportunities as department failed to furnish basic documents like SCN and RUDs including relevant correspondence, the value declared by the imports/ respondents is upheld.
CESTAT Chennai held that SEZ unit/ developer is eligible to claim exemption from services tax even if the services are consumed outside the SEZ so long as the services are being used for authorized operations.
