CESTAT Chennai held that the Savoury Oats / Silk Oats are classifiable under Chapter Heading 1104 12 00 attracting NIL rate of duty and the Muesli is classifiable under Chapter Heading 1904 10 90.
CESTAT Delhi held that definition of tour operator has been amended from time to time since it was brought into the service tax net. Accordingly, on account of confusion with regard to scope of tour operator service, demand of only normal time period sustained and demand of extended time period set aside.
Once the ST-3 returns are filed, onus lies on Central Excise Officer to meticulously review them. Should there be any discrepancies, the officer must conduct a best judgment assessment under Section 72 and initiate an SCN under Section 73 within the stipulated timeframe. If the officer overlooks any aspect leading to a tax oversight, it’s the officer who bears the responsibility, not the appellant.
CESTAT Delhi held that goods imported are snow goggles and not sunglasses. Accordingly, the goods i.e. snow goggles are classifiable under residual CTH 90049090 as others and cannot fall under CTH 90041000 as sun glasses.
CESTAT Ahmedabad held that despite of various opportunities as department failed to furnish basic documents like SCN and RUDs including relevant correspondence, the value declared by the imports/ respondents is upheld.
CESTAT Chennai held that SEZ unit/ developer is eligible to claim exemption from services tax even if the services are consumed outside the SEZ so long as the services are being used for authorized operations.
CESTAT Delhi held that appellant was buying and selling space on its own account and was not acting on behalf of the shipping lines. Hence, the same is not covered under the definition of Business Auxiliary Service (BAS).
CESTAT Ahmedabad held that welding material used for repairs and maintenance of the plants is eligible for cenvat credit. Further, Railway line material used to move inputs/ raw material and manufactured goods within the factory premises is directly connected to the manufacture of final product and therefore, the credit cannot be denied on these items.
CESTAT Ahmedabad directs denovo adjudication on G S Dodia vs Commissioner. Case on service tax for non-commercial construction by government.
CESTAT Ahmedabad rules in Quality Technocast case that allegations of goods diversion to Domestic Tariff Area must be based on evidence, not assumptions
