CESTAT held that mere invoicing through a related foreign entity does not justify loading of assessable value under Customs law. Since no direct imports from related suppliers were established, value enhancement was rightly set aside.
CESTAT Allahabad dismissed an appeal against the confiscation of gold concealed in a passenger’s baggage, explicitly citing Section 129A(1) of Customs Act which bars Tribunal from hearing such cases.
Tribunal held that the Commissioner (Appeals) erred in deciding classification without first addressing limitation under Section 129D(3) of the Customs Act, and remanded the case for fresh consideration on the time-bar issue alone.
CESTAT Hyderabad held that a service tax demand cannot be dismissed merely because payment was made in advance and remanded the matter for verification of the period of service receipt.
CESTAT Mumbai set aside an order that rejected an exporter’s supplementary claim for Swatch Bharat Cess (SBC) refund. The Tribunal ruled that Rule 5 of the Cenvat Credit Rules has no bar on filing multiple refund claims for the same period.
CESTAT Delhi set aside an appellate order, holding that the time limit for filing an appeal starts from the date the rectification of mistake order (Section 74) is passed. The appeal was therefore deemed filed within the prescribed limitation period.
CESTAT Mumbai ruled that payments received by players for playing cricket are not taxable under Business Support Service, upholding the Commissioner’s decision that only promotional income, if any, could attract tax.
CESTAT Delhi held that Light Green Float Glass is classifiable under Customs Tariff Heading 7005 10 10 and not under 7005 21 10. Further, it is not permissible for department to contend re-classification since order of Commissioner (A) classifying under CTH 7005 10 10 already accepted by department.
CESTAT Allahabad held that service tax demand is confirmed since it is will established that assessee was collecting the service tax from its customers/ clients, however, the same was not deposited to the government exchequer. Accordingly, appeal of assessee dismissed.
CESTAT rules Semi Conductor Laboratory (SCL) is not a business entity, exempting it from service tax on CISF security. Strategic R&D lacks commercial motive.
