Weekly review of CESTAT - Case law of CESTAT - News of CESTAT - Taxscan

This weekly roundup analytically summarizes the main stories related to the Customs, Excise and Services Tax Appeals Tribunal (CESTAT) reported on Taxscan.in during the previous week of December 19-26, 2021 .

Arihant Tradelinks India vs. CCE

The Court of Appeal of the Chamber of Customs, Excise and Service Taxes (CESTAT) in Ahmedabad granted the Cenvat credit for 2% CVD. Judicial member coram, Ramesh Nair, and technical member, Raju, argued that the issue at issue is purely one of interpretation of Cenvat’s credit rules, levying countervailing duties in terms of customs tariff law. It is also the fact that, on an identical question, many cases have been established by the ministry across the country with regard to different persons assessed, which clearly shows that it is a question of interpretation of the law. In this situation, dishonest intent cannot be attributed to the caller. The appellant stated that he had Cenvat credit for 2% CVD and this was reflected in the monthly ER-1 statements. Therefore, there is absolutely no suppression of facts or misrepresentation etc. on behalf of the appellant. Consequently, the demand for extended periods is not sustainable also because of the limitation period.

CCE vs. Trusted industries

In the great relief given to Reliance Industries, the Ahmedabad Customs, Excise and Service Tax Appeals Tribunal (CESTAT) ruled that the delay in filing the refund claim is only ‘a procedural error and that a substantial advantage of the exemption notification cannot be refused.

Ambit Béton Vs. the commissioner

The Allahabad Customs, Excise and Service Tax Appeals Tribunal (CESTAT) ruled that no excise duty was payable on the supply of concrete mix.

M / s Circor Flow Technologies Vs. Senior GST Commissioner

The Appeal Tribunal of the Chennai Customs, Excise and Service Tax Court (CESTAT) held that if an assessed person has to pay the service tax even after the introduction of the GST, his right to benefit from ITC cannot be denied.

Commissioner CGST Vs. Asian Hotel

The Kolkata Customs, Excise and Services Tax Bench (CESTAT) canceled the service tax penalty because the ministry did not provide any evidence to prove the removal of facts to evade tax .

SRK Fabrication vs. Customs Commissioner The Chandigarh Customs, Excise and Tax Appeals Tribunal (CESTAT) waived the condition of providing a bank guarantee equivalent to 30% of the value of Crgo Scrap and Empty Cylinder while authorizing provisional release.

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