CESTAT Allahabad allowed CENVAT Credit, held extended limitation under Section 73 unavailable, and set aside penalties after finding no suppression of facts.
CESTAT Allahabad held duty paid under protest remains a duty deposit under Section 11B, with interest under Section 11BB payable only for statutory delay.
CESTAT held refund interest is payable under Section 35FF where the amount was treated as pre-deposit for appeal and accepted as such by revenue authorities.
CESTAT Allahabad held ex-gratia job charges for underutilised production capacity are compensation, not consideration for a taxable service under Section 66E(e).
CESTAT held that identical Interactive Display Systems remained classifiable under CTI 8471 4190 as settled by earlier binding decisions.
CESTAT Allahabad held that interest under Section 11BB becomes payable after three months from the date of the refund application, not from the appellate order granting refund. The Tribunal awarded statutory interest on the delayed refund while rejecting the claim for interest on interest.
CESTAT Allahabad held that customs valuation cannot be enhanced solely on the basis of a Chartered Engineer’s report that is unsupported by evidence. The Tribunal set aside the enhanced duty, confiscation and penalties after finding no basis for re-determination of value.
The Tribunal examined a service tax demand raised on the basis of DGARM data and financial statements. It held that reliance solely on such material could not sustain the extended limitation period, resulting in the demand and penalties being set aside.
The Tribunal held that interest under Section 75 of the Finance Act is mandatory when service tax is paid after the due date. Administrative or procedural delays cannot override the statutory liability to pay interest.
The service tax demand arose from differences between income tax records and ST-3 returns. The Tribunal ruled that Form 26AS, which formed the basis of the investigation, required proper evaluation before confirming liability.
