CESTAT Mumbai held that as revenue has not demanded any service tax on output service by denying the export status, likewise revenue cannot deny refund by treating the services provided not to be export of service.
CESTAT Kolkata granted redemption of prohibited goods as against absolute confiscation as importer was not aware about the amendment in policy and importantly policy was amended when the shipment was in process.
CESTAT Ahmedabad held that duty was paid on the clearance value on which demand was raised. Accordingly as duty was paid demand under rule 6(3)(i) of Cenvat Credit Rules 2004 unsustainable.
CESTAT Delhi held that interest free advances received by the foreign exporter not includible in the value of goods supplied to India when advances are for expansion of production facility and future production activity.
CESTAT Ahmedabad held that appellant is duly entitled for interest on refund of pre-deposit amount @6% from the date of deposit of pre-deposit till the date of refund in a case where the Tribunal has finally passed the final order setting aside the demand.
CESTAT Hyderabad held that value of freight charged for delivering goods to buyers premises is not includible in the assessable value for the purpose of payment of central excise duty.
CESTAT Ahmedabad held that the value of free supplies cannot be included in the gross amount charged for the purpose of levy of service tax.
CESTAT Chennai held that Revenue cannot take a different stand when the Revenue has accepted the principles laid down in a previous case. Accordingly, demand cannot be sustained.
CESTAT Delhi held that additional incentive received by the dealer for meeting certain targets is in the form of trade discount and is not a payment for any service. Accordingly, service tax not leviable on the same.
CESTAT Chennai held that Custom House Agent (CHA) cannot be expected to examine and ensure the nature of the goods in the consignment. Accordingly, penalty u-s 114 of the Customs Act cannot be levied on CHA alleging that they didn’t ensure correct classification of the goods.
