CESTAT Chennai held that appeal by department dismissed as time-barred as review order as required u/s 129D(2) of the Customs Act, 1962 assumed to have been passed beyond 3 months as no evidence produced proving delay in receiving review order.
Issue is as to whether service tax can be demanded on reimbursable expenses. CESTAT held that demand cannot sustain & requires to be set aside
CESTAT Chennai held that as department failed to provide any evidence to establish the date on which Order-in-Original was received by the reviewing cell. Hence delay in filing of appeal by department dismissed as time-barred.
CESTAT Chennai held that in case of Inter-unit transfer of goods for captive consumption, the actual cost of production (100% of the cost of production), of the raw material procured from the Bhadrachalam unit of the appellant [excluding the notional loading under Rule 8 – 15% / 10%] is the cost of raw material in the hands of the Chennai unit
CESTAT Chennai held that merely because some parts were imported separately and cleared under a separate Bill of Entry (BOE), the department cannot contend that the goods cannot be classified under CTH 8437. Goods classifiable under CTH 8437 as order placed for supply would be complete only by including the goods imported vide both Bills of Entry.
CESTAT Chennai held that the demand of duty alleging that cost of free supply material has to be included in the assessable value is not sustainable and liable to be set aside.
CESTAT Chennai held that benefit of notification no. 4/2006-CE dated 01.03.2006 not available to machine dipped match splints as power is used in the manufacture of match splints.
CESTAT Chennai held that tubular tower being parts of wind operated electricity generator is eligible for exemption under notification no. 06/2006-CE dated 01.03.2006.
It is seen that Discharge Certificate in Form No. SVLDRS-4 under SVLDR Scheme 2019 has been issued to assessee. Appeal is dismissed as deemed to be withdrawn.
CESTAT Chennai held that in agreements where one party is non-resident, it is responsibility of other Indian resident party to meet TDS obligation arising on account of the respective agreement.
