Since the job worker had carried out all the activities which, as per the department, amounted to manufacturing therefore, the job worker was alone to pay the excise duty.
Since the whole case of Revenue was based on the balance sheets of assessee who had declared all the transactions in their records and had even paid capital gains tax on the profit/compensation received, therefore, it could not be said that assessee had resorted to wilful mis-statement or suppression of facts or had contravened of any of the provisions of service tax law with intent to evade payment of service tax.
Held that department failed to brought on record independent evidence showing that the price of imported goods were over-valued. Accordingly, in the absence of contemporaneous imports, the transaction value cannot be discarded.
Allegation of undue export benefit relying heavily on the statement which was not supported by any corroborative evidence cannot be sustained.
Commissioner of Central Excise & Service Tax Vs Hi-Tech Bottling Private Limited (CESTAT Kolkata) Held that the process of manufacture consisting of blending, bottling, and packaging of Indian-made foreign liquor is covered within the definition of manufacture and hence excluded from the purview of Business Auxiliary Service Facts- The assessee is engaged in carrying out […]
Extended period of limitation cannot be invoked in absence of deliberate suppression of facts with intention to evade payment of duty
Held that confirming demand of service tax without into the details of arrangements by simply relying on the documents like income tax returns, profit & loss account and balance sheet is unsustainable in law
CESTAT held that there is no case of short payment of service tax as the appellant has paid the service tax in the next financial year.
CESTAT held that debit of amount of refund claim in cenvat credit account suo moto before adjudication, is sufficient compliance of Condition No. 2(h) of Notification No. 27/2012-CE
Not following order of HC or SC would amount to mistake/error which is rectifiable under provisions of Section 154 of Customs Act, 1962
