The Tribunal held that credit depends on the nature of duty and not the rate at which it is paid. The key takeaway is that concessional CVD does not bar CENVAT credit.
The case examined whether a CHA can be penalized for allowing misuse of its licence. The Tribunal upheld the penalty, holding that lack of due diligence leading to smuggling attracts liability.
The issue involved enhancement of value of imported second-hand machinery. The Tribunal held that rejection of the load port certificate was unjustified, restoring the declared transaction value.
The case addressed whether services like rent-a-cab, catering, and business support qualify as input services for SEZ refund claims. The Tribunal held they are eligible for refunds when used in authorised operations, reinforcing prior rulings.
Extended period of limitation could not be invoked in the absence of fraud, suppression or wilful misstatement with intent to evade tax and accordingly, set aside the entire demand as time barred.
The Tribunal held that works contract and manpower services were integrally linked to electricity transmission. It ruled such services are covered under the negative list exemption.
The Tribunal held that moulds and dies supplied by customers form part of assessable value as additional consideration. It clarified that their amortised cost must be included in valuation of finished goods.
The Tribunal ruled that payments made during investigation become duty once appropriated in adjudication. It rejected the argument that such payments remain deposits under protest. The decision reinforces that refund claims for such amounts are subject to limitation.
The Tribunal held that relationship alone is insufficient to reject transaction value without proof of price influence. It ruled that absence of such evidence invalidates demand and penalties.
The Tribunal emphasized the distinction between procedural and substantive requirements in exemption notifications. It held that procedural lapses should not result in denial of benefits. The ruling supports a pragmatic approach to compliance.
