CESTAT Mumbai set aside a differential IGST demand, holding that CBIC’s beneficial circular clarifying 12% GST on poultry machinery parts applies retrospectively. The Tribunal ruled that payment at the lower rate stands regularised for the past period.
The Tribunal held that IGST demand based on alleged breach of pre-import condition was unsustainable where export obligations were fulfilled and EODCs were issued. Acceptance of EODCs and bond cancellation closed the exemption compliance.
CESTAT Mumbai held that service tax demand order set aside since show cause notice [SCN] and adjudication order not duly served upon the appellant. Accordingly, appeal is allowed.
The tribunal held that since the IEC alert was lifted after the original order, the refund claim required fresh consideration. The matter was remanded to allow document submission and lawful adjudication.
CESTAT held that I-STAT blood gas cartridges are accessories of the analyser and not independent diagnostic reagents. As a result, reclassification under CTH 3822 and the resulting duty demand were set aside.
CESTAT Mumbai held that order rejecting refund of excess CVD [Countervailing duty] paid on import of mobile handsets not sustainable since amendment of bill of entry under section 149 of the Customs Act is allowed mode of modifying assessment.
The Tribunal ruled that once the classification was upheld for the importer, penalty on the customs broker could not be sustained. The decision underscores that a resolved classification dispute cannot justify penal action on the agent.
The Tribunal declared that once conversion was allowed on appeal for the full period, partial challenges could not survive. The Commissioner’s order granting conversion stood validated.
In the absence of any stay or reversal of an earlier binding order, the Tribunal followed settled precedent. Penalties imposed on co-noticees were therefore set aside along with the impugned order.
The Tribunal held that commission-based support services provided to foreign entities qualified as export of services, making service tax demands unsustainable.
