CESTAT Delhi held that CCR, or the Central Excise Rules or the Act places an obligation on the buyer of the goods to investigate that whether the process undertaken by the supplier amounts to manufacture or not and determine the duty thereon.
CESTAT Chennai held that tax liability was fastened upon the appellant without the principles of audi alteram partem (i.e. without referring to the documents furnished by the appellant) is against the principles of natural justice and liable to be quashed.
CESTAT Chennai held that an assessee cannot avail of the options under Rule 6(2) and 6(3) of CENVAT Credit Rules,2004 simultaneously. Once the option is availed, other option cannot be chosen simultaneously.
CESTAT Chennai held that demand of interest under section 61(2)(i) of the Customs Act, 1962 unsustainable as SCN is time barred.
CESTAT Ahmedabad ruled that duty demand in a case of clandestine clearance cannot be sustained if there is no conclusive evidence of physical movement or diversion. The demand based on assumptions and presumptions is unsustainable.
CESAT Chandigarh held that interest u/s 27(A) of the Customs Act, 1962 is available after expiry of three months from the date of receipt of refund application till the date on which the refund has actually been paid.
CESTAT Delhi held that as the goods is question are Aluminium Alloy Coils are exempted from the Anti-Dumping Duty as per clause (vii) of notification no. 23/2017-Cus (ADD) dated 16.05.2017
CESTAT Delhi held that denial of Cenvat credit on input services such as Car hire charges, Insurance charges, Travel expenses and Staff welfare expenses is not legally maintainable in terms of Rule 2 (1) of CCR, 2004.
CESTAT Chennai held that refund is not hit by unjust enrichment as chartered accountant certificate duly furnished satisfying that the duty has not been passed on.
CESTAT Delhi held that service of collection of Toll (user) fee on behalf of National Highway Authority of India (NHAI) not covered under service tax for the period prior to introduction of negative list regime.
