The decision held that imports conducted through State Trading Enterprises are valid even where the importer is not the direct importer. It emphasized compliance with policy structure rather than form.
The Tribunal interpreted Section 142(3) of the CGST Act to allow refund of taxes paid under existing law. It held that such claims survive the repeal of earlier statutes. The appeal was allowed and remanded.
The case examined whether small compositional changes affect eligibility for exemption. The Tribunal ruled that even minor variations matter under tax law. The decision emphasizes strict compliance with notification conditions.
The Tribunal held that distribution of Cenvat credit among units was optional prior to the 2016 amendment. Availing full credit in one unit was found legally valid, leading to the setting aside of the demand.
The department argued that credit must be split across units. The Tribunal ruled that Rule 7 allowed discretionary distribution. The decision clarifies the scope of ISD credit rules before amendment.
The issue involved suspension of a Customs Broker licence for alleged lapses in handling an import consignment. The Tribunal held that failure to verify importer credentials and ensure proper examination justified suspension. The key takeaway is that strict due diligence obligations apply to Customs Brokers.
The issue was whether supply of water to vessels is a sale or a service. The Tribunal held that such supply forms part of port services and is taxable prior to 01.07.2010. It upheld the tax demand based on statutory provisions and CBEC clarification.
The Tribunal held that failure to intimate the Superintendent under Rule 6(3A) does not invalidate proportionate credit reversal. It clarified that such intimation is procedural and not a substantive condition.
The Tribunal held that services provided under the DDU-GKY scheme were covered by exemption notifications, eliminating service tax liability for the entire disputed period.
The Tribunal found that authorities had not determined the minimum percentage of nitrogen, phosphorus, and potassium required for classification as fertiliser. It set aside the order and remanded the case for fresh examination.
