Denial of CENVAT credit for non-registration of premises is not justified as per Section 11B of the Central Excise Act, 1944. Further held that, when conditions like payment of tax and receipt of service are satisfied, in such case credit cannot be denied on the basis that the credit was availed few days before the payment of tax.
CESTAT Delhi held that the extended period of limitation could have been invoked only if there was suppression of facts with intent to evade payment of service tax.
CESTAT Delhi held that denial of CENVAT Credit due to procedural irregularities/ lapses is unsustainable in law. Substantive benefit cannot be denied due to procedural irregularities/ lapses.
CESTAT Delhi held that as appellant failed to produce document proving discharge of customs duty liability, it can easily be concluded that gold so procured has passed the customs area in concealed manner and accordingly the same is smuggled goods.
CESTAT overturned the decision to demand excise duty based on the differential quantity of goods as per the ER-1 returns and the audited books of accounts. The tribunal determined that the discrepancy between the values mentioned in the RG-1 and the physical stock statement provided by the assessee was inherently inaccurate, as both values were estimated.
However, the lower authorities failed to verify the documents before reaching a conclusion. Therefore, the Appellant is granted another opportunity to present the necessary documents to the Adjudicating Authority.
In case of sales commission to overseas commission agent under reverse charge mechanism, the extended time proviso is not invokable.
Apex Court in case of ITC LTD Vs. CCE, Kolkata held that self assessment orders are also assessment orders and are appealable just like other orders, like re-assessment orders.
CESTAT Kolkata directs remand in SBM Udyog’s appeal due to lack of evidence, requiring Adjudicating Authority to consider all documents for a fair decision on Service Tax.
CESTAT allows CENVAT Credit to a sugar and molasses manufacturer for insurance and consultancy services
