The Tribunal ruled that statutory presumption of passing on duty must be rebutted with proper evidence. The refund claim must be reconsidered with supporting documents.
CESTAT Hyderabad set aside a service tax demand on rent-a-cab services provided to an SEZ unit after holding that the SEZ Act has overriding effect over the Finance Act notification. The Tribunal ruled that exemption cannot be denied based on the notification’s condition when Section 26 of the SEZ Act provides the benefit.
The Tribunal held that the assessee wrongly availed Cenvat credit on Bills of Entry already used by its manufacturing unit. The demand and penalty were upheld as the credit had no nexus with service activities.
The Tribunal ruled that penalty under Section 78 was not sustainable where Service Tax under RCM was paid prior to the show cause notice. The absence of deliberate intent and existence of reasonable cause justified waiver of penalty.
The Tribunal held that transport services cannot be taxed as GTA without proof of consignment notes. It ruled that, in the absence of statutory documents, the freight-related Service Tax demand was unsustainable.
CESTAT Hyderabad held that gold pendant are finished gold jewellery hence classifiable under Customs Tariff Heading [CTH] 7113 and not under CTH 7108. Accordingly, benefit of exemption from payment of customs duty admissible.
The Tribunal held that export duty must be based on the final invoice and BRC, rejecting reliance on CRCL moisture results. The case was remanded for fresh computation of refund and interest.
The Tribunal ruled that loss of sugar due to Cyclone Roanu entitles the SEZ unit to remission of customs duty. Penalties and fines imposed earlier were set aside.
The Tribunal confirmed recovery of erroneously refunded CVD amounts with interest, following the Supreme Court ruling. The appellant’s reliance on prior Tribunal orders was invalidated.
CESTAT Hyderabad held that imported Chinese Coke Breeze used for metallurgical purpose only and not for any other purpose like non-metal extraction, etc. would be entitled to benefit of Notification No.12/2012-Cus dt.17.03.2012. Accordingly, order set aside and appeal allowed.
