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.
Tribunal held that capital goods do not lose eligibility for Cenvat credit after becoming part of an immovable plant fixed to earth. It ruled that admissibility depends on compliance with Cenvat Credit Rules, not on immovability of final structure.
CESTAT Chennai held that lower authorities failed to comprehensively verify courier invoices, consignment notes and tax payment records before confirming service tax demand. The matter was remanded for fresh adjudication.
CESTAT Mumbai set aside anti-dumping duty demands after finding that WhatsApp chats, emails, and statements relied upon by Revenue were not authenticated under Section 138C of the Customs Act. The Tribunal held that primary documentary evidence supporting Uzbekistan origin had not been disproved.
CESTAT held that hiring dredgers under bareboat charter agreements amounts to transfer of right to use goods and therefore cannot be taxed as supply of tangible goods service. The Tribunal quashed the entire service tax demand raised on reverse charge basis.
CESTAT Delhi ruled that curved molybdenum mirrors and shields used in automobile lights cannot be classified as flat sheets or foils. The Tribunal held that shaping and curving transformed them into “articles of molybdenum” attracting 10% customs duty.
CESTAT Hyderabad ruled that pharmaceutical conversion work carried out under a job work agreement amounted to manufacture and not renting of immovable property. The Tribunal held that such activity falls outside service tax levy.
CESTAT Chandigarh held that statements relied upon against assessees cannot be used without following the mandatory procedure under Section 9D of the Central Excise Act. The matters were remanded after finding violation of principles of natural justice.
Tribunal held that job work activities resulting in intermediate products do not attract reversal under Rule 6 of the CENVAT Credit Rules when the final dutiable products are cleared on payment of excise duty. The appeal against the service tax demand was accordingly allowed.
The Tribunal held that a commercial trade discount given to a bulk buyer could not be added to assessable value without evidence of additional consideration. It ruled that the department failed to prove any free benefit flowing from the buyer to the assessee.
