The Tribunal held that exemption cannot be denied based on a re-export condition imposed through a DGH certificate when such a requirement is absent in the notification.
The order highlights that both improper issuance of notices and incorrect application of law led to invalid recovery proceedings. The Tribunal set aside the demand and granted relief to the appellants.
CESTAT Mumbai held that activity trackers/fitness band are classifiable under Customs Tariff Item 8517 6290 as communicable device and not under Customs Tariff Item 9029 1090 as pedometer. Accordingly, classification done by department accepted.
The issue involved taxability of management and incentive fees earned by an asset reconstruction company. The tribunal set aside the demand due to incorrect classification and invalid invocation of extended limitation.
The tribunal held that proportionate reversal of credit for trading is sufficient compliance. It ruled that full reversal under Rule 6(3A) is not mandatory.
The Tribunal examined a demand based on discrepancies between ITR data and service tax returns. It held that verification of tax payment under RCM by the recipient was necessary before confirming liability.
The case examined denial of credit on GTA services for outward transportation. The Tribunal held that FOR delivery terms made the buyer’s premises the place of removal, allowing credit.
The Tribunal allowed concessional duty on imported goods after noting that earlier decisions in identical matters had already settled the issue. It held that reliance on a set-aside order was unsustainable. The key takeaway is that binding precedents must be followed, and overturned orders cannot be relied upon.
The Tribunal held that time limits introduced later cannot apply retrospectively to deny amendment requests. The ruling clarifies that exporters can seek corrections for past errors during scheme transitions.
CESTAT Mumbai held that demand of duty on manufacture of pan-masala/gutka cannot be sustained since there was no evidence which proved that manufacturing activity took place before installation of pouch packing machine.
