This weekly round-up analytically summarizes the key stories related to the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) reported at Taxscan.in during the previous week from August 6 to August 12, 2022.
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad bench has upheld the penalty imposed on the persons allegedly involved in the smuggling of gold from the UAE using an overseas company. “Therefore, the same is also not required any interference. It is established from the records that Shri Nareshbhai Savaliya masterminded the entire modus of smuggling of Gold bars by concealing the same in the embroidery machine exported by his overseas firm M/s Pali Overseas Trading Co., FZC, UAE to India. He had made the financial arrangement for importing machines for M/s Ambaji Prints. Further, Shri Ramsehbhai Patel facilitated and abetted Shri Nareshbhai Savaliye in nefarious activity by allowing his company M/s Pali Overseas, in UAE and M/s Ambaji Prints in India to be used for smuggling of gold in embroidery machines. Department has produced sufficient evidence to establish that both the appellants were conspirators in the smuggling of goods,” the Tribunal said.
Customs Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai allowed benefit to Small Factor Pluggable (SFP) under Notification 24/2005Cus to Reliance Jio Infocomm. The Bench consisting of S K Mohanty, Judicial Membar and P Anjani Kumar, Technical Member held that “Therefore, I hold that the impugned goods i.e. SFPs are classifiable as being parts of telecom equipment i.e. Ethernet switch falling under CTH 8517 7090 and thereby are entitled to the benefit of Notification 24/2005- Cus dated 01.03.2005 as claimed by the appellant.”
The Customs, Excise and Service Tax Appellate Tribunal (ITAT), Mumbai bench has granted cash refund claims of unutilized CENVAT Credit during the pre-GST regime. The Coram of Mr. Dr. Suvendu Kumar Pati, Member (Judicial) has observed that as per Section 11 of the CPC if any relief is sought from the Court of Law and it is not expressly granted, it is deemed to have been refused. Therefore, the appellant has got every right to prefer an appeal before the Tribunal against the deemed refusal and to get the relief to which it is entitled otherwise also.
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Allahabad sets aside extended period of limitation under proviso to Section 73(1) of the Finance Act as there was no deliberate intention on the part of the assessee in late filing of ST Returns. The Bench consisting of Justice Dilip Gupta, President and P Anjani Kumar, Technical Member observed that “the confirmation of demand for the period beyond the normal period of limitation by invoking the proviso to section 73(1) of the Finance Act cannot be sustained. However, as has been stated by learned counsel for the appellant, the confirmation of demand for the period within the normal period is sustained.”
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Kolkata sets aside 14 yearlong proceedings against the assessee and held that Proceedings from SCN till finality against the assessee not culminating in reasonable time should stand vitiated. The Tribunal further stated that “If proceedings do not culminate within a reasonable period of time, then they stand vitiated.”
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal has ruled that the credit of GTA service can be allowed from the place of removal to to the place of removal. It was settled law that the GTA credit could be availed only up to the place of removal and not from the place of removal, the Head Office could not distribute credit without having ISD registration, and the credit was to be proportionately distributed to all the units.
Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata granted relief to Indian Steel and Wire Products Ltd on the ground that Goods and Wire Rods have been cleared for payment of duty on value fixed by TISCO. The Bench consisting of Sanjiv Srivastava, Technical Member and P Dinesha, Judicial Member observed that “Undisputedly in the present case, the goods and wire rods have been cleared for payment of duty on the value fixed by the TISCO for whom appellants have performed the job work. Since the value adopted was the clearance of the goods as fixed by TISCO for the customer of Tisco it would have taken into account all the wastes including the value of waste and scrap retained by the appellants. All the components going into the value would have thus formed part of the assessable value for such clearances. It is not the case that job work charges have been suppressed to the extent of the value of waste and scrap in the present case as goods have been cleared on actual value fixed by TISCO.”
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Ahmedabad Bench has upheld the benefit of duty exemption on the import of aircraft for non-scheduled (passenger) services. The Tribunal observed that the division bench in King Rotors was not justified in holding that the decision of the earlier division bench in Sameer Gehlot had been rendered per incuriam as neither it was pointed out that provisions of a Statue or judicial authority of binding nature had been ignored. The Coram of Mr. Justice Dilip Gupta, President, Mr. Ramesh Nair, Member (Judicial), and Mr. Raju, Member (Technical) has held that “the division bench in King Rotors was not correct in holding that the decision of the Tribunal in Sameer Gehlot was rendered per incuriam”
Reliance on retracted statements, documents retrieved from computer without following due procedure is invalid, so was held by Customs Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai.
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