CESTAT Chennai held that clearance of personal computers from Special Economic Zone [SEZ] to Domestic Tariff Area [DTA] cannot be automatically classified as imported for personal use under CTH 9804 90 00 without discharging burden of proof. Accordingly, classification based on assumption set aside and appeal is allowed.
The Tribunal emphasized that adjudication must remain within the allegations contained in the notice. It found that introducing new evidence during adjudication amounted to substituting the original grounds.
CESTAT Chennai held that tyres, tubes and flaps secured by plastic carry straps are not placed in a package within the meaning of the Legal Metrology Act, 2009. Hence, provisions of section 4A of the Central Excise Act, 1944 inapplicable.
Issue was whether reimbursement of advertisement expenses constitutes taxable service under BAS. Tribunal held that cost-sharing without a service provider–recipient relationship is not taxable and set aside demand.
The Tribunal found that effective control and possession of tanks rested with customers, excluding the transaction from supply of tangible goods service. The demand was set aside accordingly.
The tribunal ruled that the six-month limit introduced in 2014 cannot be applied to invoices issued before the amendment, as it would retrospectively restrict an accrued credit entitlement.
The tribunal ruled that discounts offered on demo vehicles cannot reduce assessable value since the vehicles are identical to normal cars cleared to dealers.
The Tribunal held that once a resolution plan is approved under the Insolvency and Bankruptcy Code, appeals relating to claims not included in the plan cannot continue.
CESTAT Chennai held that service tax credit on business support and management consultancy services cannot be denied as such services fall within “activities relating to business,” making them eligible input services under the CENVAT Credit Rules.
CESTAT Chennai ruled that contracts for executing specific jobs on piece-rate or output basis do not qualify as manpower supply services, making the service tax demand under reverse charge unsustainable.
