Circular dated 29.4.2011 issued by the Government clarified that the credit in respect of rent a cab service would be available in case the provision of the service was completed before 1.4.2011.
CESTAT Mumbai held that limitation prescribed under Section 11B of Central Excise Act, 1944 not applicable to refund claims for Service Tax paid under mistake of law.
While quashing an order for compounding of offence, the Revenue held that the amount for the compounding of offence under the GST Act should not exceed the maximum penalty specified in the Act for such offence. Since the demand itself failed on merit and limitation there could not be demand for interest and penalties imposed could not be sustained.
CESTAT Mumbai held that rejection of refund claim under Rule 5 of Cenvat Credit Rules, 2004 solely on the basis of the ground that there is no nexus between the input service and the output service exported is untenable in law.
CESTAT Ahmedabad held that Oil contained in Bunker Tanks in Engine Room of Vessel imported for breaking up is classifiable under CTH 8908 along with such vessel.
CESTAT Delhi held that Customs broker is not required obtain any Recommendation or a certificate from any officer that the exporter is bonafide. Accordingly, order alleging violation of regulation 10(n) of CBLR unsustainable.
CESTAT Delhi held that penalty under section 114AA of the Customs Act is leviable as the appellant have resorted to unauthorised modification /alteration in the shipping bill after the same was passed by the proper officer of the Customs
CESTAT Ahmedabad held that Medicament Supplies to Government Hospitals and Institutional Buyers shall be valued in terms of Section 4 and not Section 4A of the Central Excise Act, 1944.
CESTAT Mumbai held that legality or admissibility of credit can only be question to the Input Service Distributor, since at the receiver end no detail would be available regarding the nature of services.
CESTAT Ahmedabad held that services provided by an active party to the joint venture is not covered within Business Support Service. Work was assigned on the basis of co-developer and not an agent. Accordingly, service tax not payable.
