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 November 29 to November 4, 2021.
PLG Impex Vs. Commissioner of Customs
The New Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed the benefit of concessional rate of Customs Duty on Coated Paper’ certified by Authority designated under Comprehensive Economic Partnership Agreement (CEPA).
Commissioner of Central Tax Vs. M/s. Lenovo (India) Pvt Ltd
In a major relief to Lenovo, the Banglore Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed Service Tax demand as inclusion of turnover of Manufacturing unit for quantification of amount for reversal of CENVAT Credit was appropriate. The coarm of Judicial Member, S.K.Mohanty and Technical Member, P.Anjani Kumar ruled that there are only two limitations imposed under Rule 7 of the Rules, for distribution of credit by an Input Service Distributor. Firstly, it cannot exceed the amount of service tax paid and secondly, the credit of service tax attributable to service used shall not be distributed in a unit exclusively engaged in the manufacture of exempted goods or providing of exempted services. The manufacturer therefore, requires registering himself as Input Service Distributor and thereafter is entitled to distribution of credit of such input in the manner prescribed under the law.
M/s Jovex International Vs. Commissioner Central Tax
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that enhanced payment of 12% Interest on pre-deposit to be payable from date of deposit till the date of Excise Refund.
Mining Engineer Vs. Commissioner of GST
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi Bench ruled that service of granting of mining rights provided by the Government will not fall under the category of “support services”.
M/s Mercantile & Marine Services Vs. Commissioner of Customs
The Banglore Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) quashed the cancellation of Customs Broker’s License as examination and inquiry are still pending.
Jaison James Vs. Commissioner of Customs
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Chennai Bench set aside the Penalty for alleged gold smuggling as Customs Authority failed to conduct proper investigation.
M/s Pearl Drinks Limited Vs. C.G. & S.T. Jammu
The Chandigarh Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed the refund of Excise duty paid on service tax paid on transportation charges.
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