Indirect Tax Weekly Flashback for the period 29 September To 5 October 2024.
Table of Contents
Delhi High Court – Indirect Tax Weekly Flashback
Delhi High Court Refuses Bail To Foreign National Accused Of Importing 9.950 Kgs Of Heroine In India
Case Title: Francis Marion GEGG Versus Customs
The Delhi High Court has refused to grant bail to foreign national accused of importing 9.950 kgs of heroine in India.
Patna High Court – Indirect Tax Weekly Flashback
Incentive Policy Extended By State Govt. Can’t Be Withdrawn Based On CAG Audit Report: Patna High Court
Case Title: M/s Balmukund Concast Limited V/S The Bihar State Power holding Company Limited
The Patna High Court has held that the incentive policy extended by the state government cannot be withdrawn based on the audit report issued by the Comptroller And Auditor General Of India (CAG).
Bombay High Court – Indirect Tax Weekly Flashback
Customs Dept Issued SCN & Order Lacking Statement Of Authorised Representative; Bombay High Court Directs Denovo Consideration
Case Title: Pall India Private Limited v/s The Union of India & Ors.
The Bombay High Court has held that the show cause notice does not deal with the statement. Atleast at the adjudication stage while the impugned order was passed it should have been dealt with which has not been done. The statement of the authorised representative was not recorded and order passed by Mumbai Customs was brought to the notice of the department; yet there is no discussion in the show cause notice or the order.
Karnataka High Court – Indirect Tax Weekly Flashback
Relief To Patanjali Foods | Excise And Service Tax Commissioner Bound By Resolution Plan: Karnataka High Court
Case Title: M/S Patanjali Foods Limited Versus Commissioner Of Central Excise And Service Tax
In a major relief to Patanjali Foods, the Karnataka High Court has held that the Excise And Service Tax Commissioner has not made any claim before the interim resolution professional (IRP) during the Corporate Insolvency Resolution Process (CIRP) and the demand not having been part of the resolution plan, has stood extinguished and cannot be continued.
CESTAT – Indirect Tax Weekly Flashback
Gold Smuggling | CESTAT Upholds Confiscation Of 7 Out Of 10 Gold Bars Of Foreign Origin
Case Title: Kamal Kant Kulthia v/s Principal Commissioner of CustomsNew Delhi
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has upheld the confiscation of 7 out of 10 gold bars of foreign origin.
Customs Duty Exemption Available On Manufacture Lithium Ion Battery Captively Used To Manufacture ‘Power Bank’: CESTAT
Case Title: M/s. XOR Technologies LLP v/s Principal Commissioner of Customs (Preventive), New Delhi
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that there is no customs duty on lithium ion battery manufacture, captively used to manufacture ‘power bank’.
Importer Liable To Pay Anti- Dumping Duty On Sensitised Aluminium Plates: CESTAT
Case Title: Principal Commissioner of Customs Versus M/s. Sun N Sand Exim (I) Pvt. Ltd.
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that importers are liable to pay anti-dumping duty on Sensitised Aluminium Plates.
No Service Tax On Service Of Clinical Trials Provided On Drugs Supplied By Foreign Service Recipient: CESTAT
Case Title: Veeda Clinical Research Limited Versus Pr. Commissioner, CGST, Ahmedabad
The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that service of clinical trials provided on the drugs supplied by the foreign service recipient is an export of service and is not taxable, therefore there is no liability to service tax.
VAT Already Paid On Supply Of Diesel Generator Sets, No Service Tax Payable: CESTAT
Case Title: Welspun Steel Limited Versus Commissioner of Central Excise & ST, Rajkot
The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that Value Added Tax (VAT) has been paid by the appellant on the supply of Diesel Generator Sets and therefore, service tax is not liable to be paid under Supply of Tangible Goods service.
Parle’s ‘Cheeselings’ Covered Under ‘Namkeen’, No Excise Duty Payable: CESTAT
Case Title: Parle Products Pvt Ltd v/s Commissioner of Central Excise Mumbai
The Mumbai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that no excise duty is payable as Parle’s ‘Cheeselings’ covered under ‘Namkeen’.
Cenvat Credit Allowable On Service Tax Paid On ‘GTA Services’ For Outward Transportation Of Cement: CESTAT
Case Title: M/s.Ambuja Cements Limited Versus Principal Commissioner of Central Goods and Service Tax, Central Excise
In a major relief to Ambuja Cement, the Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has allowed the cenvat credit on service tax paid on Goods Transport Agency Services (GTA Services) for outward transportation of cement.
Burden To Prove Suppression Of Facts With Intention Of Service Tax Evasion Was Lies On Department: CESTAT
Case Title: Vigasa Industries Private Limited Versus The Commissioner of Service Tax, Audit-1, Delhi
The Delhi Bench of Custom, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the burden of proving that the appellant/assessee had suppressed facts with an intent of service tax evasion was clearly upon the department.
Transportation Of Goods Upto Customer’s Premises Covered Within Definition Of ‘Input Service’: CESTAT
Case Title: M/s.A.C.C. Limited Versus Commissioner of Central Goods and Service Tax, Central Excise
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that transportation of goods upto the customer’s premises would also be covered within the definition of ‘input service’.
Voluntary Part Payment Of Differential Duty By Importer Can’t Be Ground For Imposition Of Penalty Upon CHA: CESTAT
Case Title: M/s. A.V. Global Corporation Pvt. Ltd. Versus Commissioner Of Customs
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the voluntary part payment of differential duty by the importer can never be a ground for imposition of penalty upon the Customs House Agent (CHA).
NEWS – Indirect Tax Weekly Flashback
Customs Dept’s Commendable Work Of Seizing Gold From Vacuum Cleaner To Mobile Battery Slot: Read Interesting Tweets
The commendable work by customs department for seizing gold from vacuum cleaner to mobile battery slot. The IGIA Customs (Airpool) headed by Commissioner Vishal P Singh has been making waves of late. Their recent detections of cleverly concealed gold.
