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2018 (7) TMI 697 - CESTAT CHENNAI The Tribunal set aside the demand for service tax under Banking and Financial Services for leasing out machineries but confirmed it under supply of tangible goods service from 16.5.2008 to 31.12.2008. The Commissioner (Appeals) exceeded the scope of the show cause notice by confirming the demand for the latter period. The judgment emphasizes the importance of aligning tax demands with the scope of show cause notices and maintaining consistency in applying tax laws based on the nature of the activity.
2018 (5) TMI 812 - CESTAT AHMEDABAD The Tribunal partially allowed the appeals by setting aside demands for Cenvat credit balance under Rule 9(2) and Rule 11(3) of CCR, 2002/2004. It held that Rule 9(2) applies to value-based exemptions and Rule 11(3) applies prospectively from 01.03.2007. The demands related to these rules were not sustainable in law for the period before the prospective application. However, the Tribunal upheld demands for specific amounts of Cenvat credit and Cotton Produce Cess, emphasizing the importance of interpreting rules in line with their applicability and prospective nature.
2017 (11) TMI 1536 - MADRAS HIGH COURT The court held that the policy circulars could not override the statutory benefits provided by the EXIM Policy. The rejection of the petitioner's DEPB benefits was deemed unsustainable. The writ petitions challenging the denial of DEPB benefits were allowed, and the impugned orders were set aside. The writ petition challenging the public notice was disposed of, with the court holding that policy circulars could not override the statutory policy.
2017 (9) TMI 905 - CESTAT CHENNAI The Tribunal ruled in favor of the appellants, allowing them to retain the zero rate of duty benefit under the EPCG license dated 11.10.96. Despite the original authority's denial based on non-compliance with Customs Notification No. 111/95, the DGFT permitted the appellants to combine two licenses to meet the minimum value condition. The Tribunal emphasized the fulfillment of export obligations and rejected the original authority's interpretation, stating that the licensing authority's decisions on EPCG licenses should prevail unless invalidated by a specific authority. Consequently, the duty demand against the appellants was set aside, and the appeal was granted.
2017 (9) TMI 922 - CESTAT MUMBAI The tribunal allowed Cenvat credit on various input services including construction of staff residential quarters, guest house, road, drainage system, scrap yard, barbed wire fencing, canteen hall, dining hall, and security services at the guest house. Relying on precedents and legal provisions, the tribunal held that these services were used in or in relation to the manufacture of the final product, thus overturning the lower authorities' denial of Cenvat credit and ruling in favor of the appellant.
2017 (7) TMI 22 - MADRAS HIGH COURT The Court allowed the appeals, directing the refund of disputed amounts to be made in cash under Section 11B(2)(c) of the Central Excise Act. The Court held that re-crediting the CENVAT account was impractical as there was no unutilized balance left. The Court found that the final product was not subject to excise duty, supporting the Assessee's claim for a cash refund. The Tribunal's decision to re-credit the account was set aside, with the Court ruling in favor of the Assessee on both issues.
2017 (5) TMI 1470 - RAJASTHAN HIGH COURT The High Court upheld the Tribunal's decision to cancel the penalty under section 271(1)(c) for an excess depreciation claim. The Court found that the issue of depreciation claim was debatable, and the penalty was not applicable when a substantial question of law was admitted by the High Court. The Court concurred with the Tribunal's analysis, emphasizing that the assessee had disclosed all material facts regarding the depreciation claim. Consequently, the appeal was dismissed, and the penalty was not levied in this case.
2017 (5) TMI 1580 - RAJASTHAN HIGH COURT The High Court ruled in favor of the appellant, overturning the Tribunal's decision to deny 100% depreciation on certain items of Plant & Machinery. The Court held that the dyeing machine, along with the boiler, should be classified as energy-saving devices due to their integral role in energy conservation processes. The judgment emphasized the significance of modern, energy-efficient features and expert opinions in determining eligibility for higher depreciation rates, ultimately granting the appellant's claim for 100% depreciation on the composite unit.
2017 (5) TMI 19 - ITAT JAIPUR The Tribunal allowed the revenue's appeal for statistical purposes, directing a re-examination by the CIT(A) due to discrepancies in the financial condition and documentation of the purchasing companies. The order was pronounced on 27/04/2017.
2017 (3) TMI 360 - CESTAT CHANDIGARH The Tribunal upheld the respondent's entitlement to benefit under exemption Notification No. 14/2002-CE without the need for producing duty paying documents. Relying on the legal fiction created by the explanation in the notification and previous decisions, the Tribunal dismissed the Revenue's appeal. The case clarified that manufacturers could avail the exemption without physical proof of duty payment, aligning with the interpretation provided by the Hon'ble Apex Court and established precedents.
2017 (1) TMI 1211 - RAJASTHAN HIGH COURT The High Court admitted the appeals challenging the Tribunal's decision to dismiss revenue appeals. Substantial questions of law were framed regarding the treatment of interest and financial charges as revenue expenditures, and the allowance of interest payments on loans for expansion schemes. The Court relied on precedent, including distinguishing between convertible and non-convertible debentures. The decision favored the assessee, upholding the treatment of expenditures as revenue based on established legal principles. The appeals were dismissed in line with binding precedent, ruling against the department.
2017 (1) TMI 1021 - GUJARAT HIGH COURT The High Court dismissed the appeal, affirming the decision in favor of the assessee. The Court concluded that the Tribunal did not err in holding the respondent-assessee not liable to pay duty, penalty, and interest under the Central Excise Rules and Act despite the omission of relevant rules and sections. The Court relied on the Supreme Court's decision in a similar case, establishing the legal position against the Revenue. As a result, the Court disposed of the Tax Appeal in favor of the assessee based on settled legal principles.
2016 (9) TMI 1250 - ITAT NAGPUR The ITAT upheld the CIT(A)'s decision to delete demands under section 201/201(lA) of the Act for the assessment years 2013-14 and 2014-15. The court determined that the CIT(A) was justified in deleting the demands, emphasizing compliance with provisions and legislative amendments. The interpretation of section 194C(6) was crucial, with the court holding that the provision applied to both principal and contractor engaged in transport business. The ITAT dismissed Revenue's appeals, favoring the assessee based on legal provisions and legislative intent.
2016 (9) TMI 1271 - RAJASTHAN HIGH COURT The High Court upheld the Tribunal's decision in favor of the assessee regarding revenue deduction for fully convertible debentures, emphasizing the admissibility of the expenditure as revenue expenditure despite convertibility into shares. The Court also ruled in favor of the assessee on the issue of interest and financial expenses as revenue expenditures, citing precedents that supported treating debentures as loans, making the expenditure admissible. All appeals by the Department were dismissed, affirming the Tribunal's decisions on both issues.
2015 (7) TMI 459 - CESTAT CHENNAI The Tribunal held that the refund of Rs. 30,60,023/- should be re-credited to the Cenvat credit account and not sanctioned in cash. The appeals by both parties were partly allowed, and the Tribunal disposed of the matter accordingly.
2015 (7) TMI 306 - CESTAT CHENNAI The Tribunal granted the appellant a waiver of predeposit and a stay of recovery during the appeal process. The appellant successfully argued their case based on legal issues and relevant precedents, leading to the Tribunal's decision in their favor. The withdrawal of a relevant circular and consideration of a previous tribunal decision supported the appellant's position on DTA sales as cum-duty price, ultimately resulting in the waiver being granted.
2015 (4) TMI 1073 - CESTAT CHENNAI The Tribunal ruled in favor of the appellant in a case concerning the denial of a drawback claim by the Revenue due to the use of duty-free imported goods in the dyeing process. The Tribunal found that the appellant had used a combination of duty-free imported raw materials and excise duty paid raw materials in manufacturing goods, in line with industrial practices. It held that the appellant, complying with export obligations using a mix of inputs, was entitled to the drawback claim. The Tribunal rejected the Revenue's argument that duty-free goods used in the process are recoverable, emphasizing the appellant's adherence to Drawback Rules.
2014 (11) TMI 1110 - CESTAT AHMEDABAD The Tribunal found the impugned order unsustainable due to the legal interpretation of Section 3A and related Rules. Consequently, the order was set aside, and the appeal was allowed, providing relief to the appellant regarding Central Excise duty liability under Rule 96 ZQ (ii).
2014 (12) TMI 204 - CESTAT CHENNAI The Tribunal ruled in favor of the appellant on all issues. It upheld the validity of the Board Resolution authorizing appeal papers' signing, dismissed tax liability for services performed abroad, and granted exemption under Notification No. 14/2004-ST for textile processing services. The appeal was allowed, and the impugned order was set aside, providing the appellant with relief.
2014 (11) TMI 419 - GUJARAT HIGH COURT The High Court held that the Tribunal could extend the stay beyond 365 days under specific conditions as per precedent. However, it emphasized the need for reasons and a speaking order when granting extensions. The Court remanded the matter to the Tribunal to pass appropriate orders within two months, maintaining the stay. It directed prompt disposal of appeals even during extended stays, highlighting the importance of proper documentation when exceeding statutory time limits.
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