CESTAT Chennai set aside a ₹92 lakh customs demand on imported natural rubber latex, holding the show cause notice was issued beyond the limitation period. The Tribunal ruled that without proof of wilful misstatement, extended limitation cannot apply.
CESTAT Chandigarh held that CENVAT Credit in respect of input / input services used for construction of building which itself is to be used in the provision of output service of Renting of Immovable Property is admissible. Accordingly, order is set aside and appeal is allowed.
The Tribunal held that once records were audited and within departmental knowledge, extended limitation under Section 73 could not be invoked again, rendering the demand time-barred.
CESTAT Chandigarh held that the demand of service tax on adda-fees under the category of ‘business support services’ is not sustainable in law and is liable to be set aside. Accordingly, order is liable to be set aside and appeals are allowed.
The Tribunal held that preloaded software formed part of imported hardware and must be included in assessable value. However, extended limitation and penalties were quashed due to absence of suppression.
The Tribunal held that royalty is includible in transaction value only for the normal period, while other statutory levies are excluded. Extended limitation, penalty, and interest were set aside due to absence of intent to evade duty.
The Tribunal held that a refund claim filed within time cannot be rejected for procedural deficiencies cured later, and directed sanction of refund after considering revised documents.
CESTAT Chennai held that Actuator Assy. Clutch and Tube Connector Assy. Clutch being accessory of clutch and gear shifting mechanism are rightly classifiable under the residual entry of 8708 9900 and not under 8708 9300. Accordingly, appeal of department rejected.
The Tribunal examined whether royalty and dead rent from mining leases could be taxed as renting of immovable property. It held that grant of mining rights is a sovereign function and not a taxable service.
The Tribunal held that only the recognised PGP course qualified for exemption. Other management programmes were taxable as they were not shown to be recognised by law.
