CESTAT Hyderabad held that exemption notification no. 57/2000 issued u/s. 25 of the Customs Act, 1962 prevails over CBEC circular and hence since exemption notification does not stipulate that only imported gold should be used to manufacture goods for export there is no such requirement.
CESTAT Hyderabad ruled that a company can transfer and utilize CENVAT credit between its Central Excise and service tax accounts, citing judicial precedent from the Gujarat High Court.
CESTAT Hyderabad held that section 17(4) of the Customs Act is not made for reopening or reviewing any issued final assessment order. Thus, adjudicating authority not empowered to review his final assessment order without statutory appeal.
CESTAT Hyderabad ruled that crude shea butter with high FFA content is not edible grade, denying customs duty exemption and upholding the original assessment.
CESTAT Hyderabad rules products like fatty acid, wax, and gums generated during rice bran oil refining are “waste” and qualify for excise duty exemption.
CESTAT Hyderabad rules against extended limitation or penalty where excise clearance details were fully disclosed in ER-1 returns, remanding duty recalculation.
CESTAT Hyderabad held that bookings made after receipt of completion certificate is not liable for service tax as the transaction is mere sale of the immovable property. Accordingly, service tax demand to that extent is liable to be set aside.
CESTAT Hyderabad held that service tax demand on the service of Multi System Operator provided to cable TV operator is sustainable. Further, since there was suppression of facts to evade payment of service tax, extended period of limitation is duly invoked.
CESTAT Hyderabad rules unutilised excise credit cannot be refunded in cash upon factory closure, citing Bombay High Court and Supreme Court precedents.
CESTAT Hyderabad rules Section 142(3) CGST Act doesn’t grant cash refund for service tax paid post-GST if not eligible under prior laws.
