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.
CESTAT Ahmedabad held that recovery under Section 28AAA cannot proceed unless FPS scrips are cancelled by DGFT. In absence of cancellation, duty demand and penalties were set aside.
The Tribunal ruled that leftover offshore materials used at Bombay High had already suffered duty and were not freshly imported, making the customs demand and penalties unsustainable.
The tribunal held that a bank guarantee equal to a large portion of goods value was excessive and reduced it to 30% of the duty amount, while sustaining the bond for full value.
The Tribunal held that customs and excise dues of a company in liquidation cannot be recovered from auction purchasers of its assets. Pre-liquidation liabilities must be settled under the Companies Act, not through recovery from buyers.
The Tribunal held that SSI concessional duty cannot be claimed where aggregate clearances in the preceding year exceeded the statutory limit. A change in manufacturer does not revive exemption eligibility for the same factory.
The issue was whether insurance-related Cenvat credit was admissible when the output service became taxable later. The tribunal allowed proportionate credit in principle but remanded the matter for factual verification.
The tribunal rejected duty demands after finding no evidence of circular trading or overvaluation. Valid licences and verified exports were held sufficient to defeat the Revenue’s case.
CESTAT Ahmedabad held that DGFT notification no. 26/2015-20 dated 21.08.2018 restricts export of Garnet irrespective of its origin. Customs tariff doesn’t distinguish between ‘Garnet found on beach’ and ‘Garnet found in inland places’. Accordingly, confiscation of export goods uphold and penalty imposed.
