CESTAT ruled that appellant is entitled to offset underpaid service tax against excess tax paid in subsequent months/quarters, in accordance with Rule 6 (4A) of Service Tax Rules, 1994.
CESTAT Delhi held that confirmation of demand without identifying the common inputs used for both taxable as well as exempted services is unsustainable and liable to be quashed.
CESTAT Delhi held that demanding the duty drawback unsustained as payment for goods exported is duly supported by BRC and re-certified after verification by the Bank. Further, revenue has not brought on record any evidence relating to diversion of goods or return of any remittance.
CESTAT Delhi held that the extended period of limitation could have been invoked only if there was suppression of facts with intent to evade payment of service tax.
CESTAT Delhi held that denial of CENVAT Credit due to procedural irregularities/ lapses is unsustainable in law. Substantive benefit cannot be denied due to procedural irregularities/ lapses.
CESTAT Delhi held that as appellant failed to produce document proving discharge of customs duty liability, it can easily be concluded that gold so procured has passed the customs area in concealed manner and accordingly the same is smuggled goods.
CESTAT Delhi held that unless there is an undertaking by the principal manufacturer that they would discharge the duty liability (notification no. 83/94-CE), the job worker is liable to discharge duty on the clearances from the premises of job worker.
CESTAT Delhi held that Employees Provident Fund Organization (EPFO) is not liable to pay service tax on their statutory activities performed in terms of ‘The Employees’ Provident Fund and Miscellaneous Provisions Act, 1952’ (EPM & MP Act, 1952).
Delve into the CESTAT Delhi ruling in Shri Satyender Singh Vs Commissioner of Customs case, analyzing penalties imposed without evidence of mens rea for mis-declaration in consignments.
CESTAT Delhi held that the hostel service and education services are naturally bundled in the ordinary course of business and it is the education service that gives the essential character to such bundle. Accordingly, hostel service is not subjected to levy of service tax.
