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 September 24 to September 30, 2022.
M/s Meghna Clearing and Forwarding P. Ltd vs Commissioner of Customs -2022 TAXSCAN (CESTAT) 503
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai Bench confirmed the order by Commissioner of Income Tax (CIT) of reduced penalty from Rupees 2 lakhs to fifty thousand as there was no intentional action of export without Let Export Order. A Coram consisting of Dr Suvendu Kumar Pati, Judicial Member observed that “The appeal is dismissed and the order passed by the Commissioner of Customs (Appeals), Mumbai, imposing penalty under Section 114(1) of the Customs Act for Rs.50,000/- on the Appellant CHA is hereby confirmed.”
ThyssenKrupp Industries Pvt. Ltd. vs Commissioner of CGST & CE – 2022 TAXSCAN (CESTAT) 504
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai remanded back the matter fro redetermination in an appeal filed by M/s. ThyssenKrupp Industries Pvt. Ltd which claimed for Cenvat Credit for group mediclaim and personal accident policy to employee. The Single Bench consisting of Sanjiv Srivastava, Technical Member observed that “In my view, the Commissioner (Appeals) should not have denied Cenvat Credit in respect of group mediclaim policy and personal accident policy to the extent it pertains to the employee only. However, the case law cited above although say that the benefit should not be admissible to that part of the service which is in respect of the family members of the employees, as I do not have the breakup of the part which is in respect of the employees and that in respect of family members of the employee, the matter needs to be remanded back to the original authority for determination of the credit amount which is in respect of the family members of employee.”
eClerx Services Limited vs Commissioner of CGST &Central Excise – 2022 TAXSCAN (CESTAT) 505
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT) of the Mumbai bench has held that the exemption under section 26 of the Economic Zones Act overrides all other laws and demand for service tax is not sustainable. A Coram of C J Mathew, member (technical) and Ajay Sharma, member (judicial) observed that in Special Economic Zones Act, 2005 is different from the rules which delineate ‘exports’ from ‘domestic supply’ in the scheme of service tax law and, given section 51 of Special Economic Zones Act, 2005, have to be read in the context of the exemption afforded by section 26 of Special Economic Zones Act, 2005 and not in terms of Finance Act, 1994.
M/s Vodafone Mobile Services Limited vs Commissioner of Central Excise – 2022 TAXSCAN (CESTAT) 506
Customs, Excise & Service Tax Appellate Tribunal, Principal Bench, New Delhi, has on Friday, held that CENVAT is to be allowed on tower/ tower material and pre- fabricated building and shelters. It would also be relevant to refer to the decision of the Supreme Court in Sirpur Paper Mills Ltd. vs. Collector of Central Excise, Hyderabad,wherein the Supreme Court observed that merely because a machine is attached to earth for more efficient working and operations, it would not per se become immovable property.
RAMA CYLINDERS PVT. LTD. vs C.C.E. & S.T – 2022 TAXSCAN (CESTAT) 507
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that service tax cannot be levied on Business Exhibition Service received by the assessee when the services were performed outside India. Mr. Ramesh Nair, Member (Judicial) and Mr. Raju, Member (Technical) observed that in the present case the service provided by the overseas service provider is Business Exhibition Service.
Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates.
