In Palfinger Cranes v. Commissioner of Customs, CESTAT Chennai ruled that a company is eligible for a Special Additional Duty (SAD) refund, classifying the failure to endorse invoices as a procedural lapse.
CESTAT Delhi held that in case common input services are used for providing both taxable and exempted services, proportionate amount of CENVAT credit must be reversed as per rule 6(3) of Cenvat Credit Rules, 2004. Accordingly, demand confirmed to that extent.
CESTAT Mumbai held that appellant is entitled for refund of credit admissible on account of payment of Countervailing Duty [CVD] and Special Additional Duty [SAD] paid after 01.07.2017 [paid after Central Goods and Services Tax].
CESTAT Kolkata held that any salary paid to the Directors of the Company for the service rendered by him as an employee of the company, is outside the scope of service. Accordingly, demand of service tax is not sustainable.
The CESTAT ruled that a service tax demand cannot be based solely on income declared during an income tax survey without corroborating evidence of taxable services.
CESTAT Hyderabad ruled that depreciation on capital goods under EOU scheme is admissible only until date of de-bonding, not until date of duty payment.
CESTAT Chennai held the denial of import exemption customs authority not justifiable since import was made under DGFT licence which was valid at the time of import and was cancelled by DGFT much later. Accordingly, order set aside and appeal allowed.
CESTAT rules on S. Kantilal & Company’s appeal, setting a legal precedent that redemption fines cannot exceed the market value of mis-declared goods.
The CESTAT Ahmedabad rules that Hubergroup India is entitled to a cash refund of accumulated Education Cess credit, citing that the abolition of the levy doesn’t negate the right to a refund of legally earned Cenvat credit.
CESTAT Chennai held that claiming an exemption or a certain classification on a bill of entry is not mis-declaration or suppression of facts. Accordingly, demand for duty for the extended period or imposition of fine and penalty, for misdeclaration or suppression of fact not sustained.
