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 December 19 to December 26, 2021.
Arihant Tradelinks India Vs. C.C.E.
The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed the Cenvat credit in respect of 2% CVD. The Coram of Judicial Member, Ramesh Nair, and Technical Member, Raju held that the issue involved is purely of interpretation of Cenvat Credit Rules, levy of CVD in terms of Customs Tariff Act. It is also the fact that on an identical issue many cases were made out by the department across the country in respect of different assessees which clearly shows that the issue involved is of interpretation of the law. In this situation, malafide intention cannot be attributed to the appellant. The appellant has been declaring availment of Cenvat credit in respect of 2% CVD and the same were reflected in monthly ER-1 returns. Therefore, there is absolutely no suppression of facts or mis-declaration, etc. on the part of the appellant. Accordingly, the demand for extended periods is not sustainable on the grounds of the time-bar also.
C.C.E. Vs. Reliance Industries
In the major relief to Reliance Industries, the Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that delay in filing the refund claim is merely a procedural lapse and substantial benefit of the exemption notification cannot be denied.
Ambit Concrete Vs. Commissioner
The Allahabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that no Excise Duty payable on the supply of concrete mix.
M/s.Circor Flow Technologies Vs. Principal Commissioner of GST
The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that if an assessee has to pay service tax even after the introduction of GST, their right to avail ITC cannot be denied.
CGST Commissioner Vs. Asian Hotel
The Kolkata Bench of Customs, Excise, and Service Tax (CESTAT) quashed the Service Tax Penalty as the Department did not bring any material to prove suppression of facts to evade tax.
SRK Manufacturing Vs. Custom Commissioner The Chandigarh Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) waived the condition to furnish a Bank Guarantee equivalent to 30% of the value of Crgo Scrap and Empty Cylinder while allowing provisional release.
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