Decision Of CG Not To Impose Anti-Dumping Duty, Quasi-Judicial In Nature; Principles Of NJ Must Be Followed: CESTAT

The New Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has reiterated that the decision taken by the Central Government to not impose anti-dumping duty under Section 9A of the Customs Tariff Act, 1975, is quasi-judicial in nature and not legislative, and thus, the requirement of a reasoned order must be compiled with. The Tribunal ruled that the...

Tax Cases Weekly Round-Up: 25 December to 31 December 2022

Delhi High CourtCompensation On Cancellation Of Leasehold Rights Over A Plot, Capital Receipt: Delhi High CourtCase Title: PCIT Versus Pawa Infrastructure (P) Ltd.Citation: 2022 LiveLaw (Del) 1215The Delhi High Court has held that the leasehold rights held by the assessee in the plot were a capital asset and that the compensation received by the assessee from the Government of Goa on...

No Service Tax Is Payable On Commission Received In Convertible Foreign Exchange: CESTAT

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that no service tax is demandable when the commission received is in convertible foreign exchange.The two-member bench of Ramesh Nair (Judicial Member) and Raju (Technical Member) has observed that the commission agent service provided to a foreign-based entity for promoting or marketing their goods...

Service Tax Refund Admissible On Trenching Pipeline Installed Partly In SEZ And Partly Outside But For Use In Operation Of The SEZ: CESTAT

The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that service tax refunds on trenching pipelines installed partly in SEZ and partly outside but for use in the operation of the SEZ are admissible.The two-member bench of Ramesh Nair (Judicial Member) and Raju (Technical Member) has observed that the construction service received in relation...

Confiscated Currency Need To Be Returned With Interest On Release: CESTAT

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has observed that the amount seized in cash by the authorities is to be refunded along with the interest.The bench of Rachna Gupta (Judicial Member) has observed that the appellant is entitled to a refund of interest on the principal amount at the rate of 12% from the date of its seizure.The tribunal has...

CESTAT Allows Cenvat Credit On Parts For Efficient Functioning Of Machine For Sugar Production

The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has allowed the cenvat credit on parts for the efficient functioning of machines for manufacturing.The bench of Ajay Sharma (Judicial Member) has observed that the appellant is justified in availing the Cenvat credit on various items, namely, S.S. Welding Tube, Steel, Tubes, Alloy Steel Pipe, Prime HR Steel...

Tax Cases Weekly Round-Up: 18 December to 24 December 2022

Supreme CourtSmall Tax Effect: Monetary Limit To Prefer An Appeal Before The Supreme Court Is Rs. 2 crores: Supreme Court Case Title: CIT Versus Swapnil Finance Pvt. Ltd. The Supreme Court disposed of the appeal on the ground of low tax effects. The division bench of Justice M.R. Shah and Justice Sudhanshu Dhulia observed that the monetary limit to file an appeal before the...

Charge Of Double Benefit Sustains Only If Assessee Claims Refund, Utilises It For Paying Excise Duty: CESTAT

The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Ahmedabad Bench has ruled that the charge of double benefit is only valid when the assessee claims a refund and uses it to pay excise duty.The bench of Ramesh Nair (a judicial member) has observed that it set aside the order passed by the Revenue Department rejecting the refund application of the assessee. The refund cannot...

Coal Transportation From Pitheads Of Mines To Railway Sidings Not "Mining Of Mineral": CESTAT

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the coal transported from the pitheads of the mines to the railway sidings would be classified under the head "transport of goods by road" service, and the activity does not involve any taxable service in relation to "mining of minerals."The two-member bench headed by Justice Dilip Gupta...

Limitation Period Not Applicable To Refund Claims For Service Tax Paid Under Mistake Of Law: CESTAT

The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the limitation prescribed under Section 11B of the Central Excise Act, 1944, is not applicable to refund claims for service tax paid under a mistake of law.The bench of Ajay Sharma (Judicial Member) has observed that the appellant cannot be said to be liable to pay service tax in any way because...

Customs Broker Is Not Required To Obtain Any "Recommendation" From Officer That The Exporter Is "Bonafide": CESTAT

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the customs broker is not required to obtain any "recommendation" or a certificate from any officer that the exporter is "bonafide."The two-member bench headed by Justice Dilip Gupta (President) and P.V. Subba Rao (Technical Member) has observed that, as per the verification report, during...

Service Tax Not Applicable On Amount Received As Discount From Vehicle Manufacturer By The Dealer: CESTAT

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the amount received as a discount or incentive from the vehicle manufacturer by the dealer is not liable for service tax.The two-member bench of Ramesh Nair (judicial member) and Raju (technical member) has observed that a dealer purchased the vehicles from Maruti Suzuki India Ltd....