CESTAT Chennai held that export benefit cannot be denied unilaterally by the Customs authorities. Thus, unilateral denial of DEPB benefits by Customs authority not justifiable. Accordingly, appeal is allowed and order is set aside.
The Tribunal held that renting a building for operating a hotel falls within the statutory exclusion under Section 65(105)(zzzz) of the Finance Act, 1994. Therefore, the service tax demand on the leased hotel property was set aside.
The Tribunal held that once the Order-in-Original is set aside, the penalty imposed under that order cannot survive independently and must depend on the outcome of fresh adjudication.
The Tribunal held that absence of a show cause notice under Section 28(1) vitiated the demand. Failure to produce the notice even after ten years proved fatal to the Revenues case.
The Tribunal held that once the NCLT accepts a Resolution Plan and orders liquidation, the Revenue’s pending service tax appeal cannot survive and stands abated.
The Tribunal held that demand under Section 28 cannot be raised before finalisation of provisional assessment. As the goods were cleared provisionally, the duty demand, penalties, and confiscation were quashed.
CESTAT Chennai held that CENVAT credit on transport coordination services relating to employee movement is inadmissible for the period from 01.04.2011 onwards. Further, CENVAT on escort/security services may qualify as input services if the place of removal extends beyond the factory gate.
The Tribunal held that Notification 1/2016-ST retrospectively expands “specified services,” making head-office services used for export eligible for refund. Rejections based on pre-amendment interpretation were set aside with limited remand for verification.
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.
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.
