The issue involved whether credit could be availed when duties were paid via DEPB instead of cash. The Tribunal held that such payment qualifies for CENVAT credit. The takeaway is that mode of payment does not restrict credit eligibility.
The issue involved penalty on individuals claiming ignorance of smuggled gold. The Tribunal rejected the defence due to lack of evidence and inconsistencies. The takeaway is that unsupported claims cannot negate liability.
The issue involved taxability of subsidies received from BCCI. The Tribunal held that such payments are grants-in-aid and not consideration for services. The takeaway is that grants for promotion of sports are not taxable.
The case examined conflicting allegations of non-movement and diversion of goods. The Tribunal held that such inconsistency, along with prior duty payment, made the demand unsustainable.
The case examined whether despatch money received for faster cargo unloading qualifies as taxable port service. The Tribunal held it is a contractual incentive linked to freight terms, not consideration for a service, and hence not taxable.
The issue involved classification of services related to rake movement. The Tribunal held that deployment of staff falls under manpower supply, not cargo handling. The takeaway is that correct classification determines tax liability.
The Tribunal examined whether construction and infrastructure activities were taxable under WCS or CRCS. It held that presence of transfer of property in goods justified classification under WCS. The key takeaway is that specific taxable entries override earlier classifications once introduced.
The Tribunal examined whether processing of tobacco leaves amounts to taxable service under BAS. It held that no new distinct product emerges from threshing and drying. The key takeaway is that activities not altering essential characteristics remain outside BAS.
The Tribunal examined whether penalties can continue after the main dispute is settled. It held that co-noticees have no independent liability once the primary demand is resolved. The ruling clarifies the consequential nature of such penalties.
The Tribunal examined whether land value can be included in taxable service value. It held that such value must be excluded and directed recomputation. The key takeaway is that sale of land cannot be taxed as service.
