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GOODS AND SERVICE TAX REPORTS (GSTR) HIGHLIGHTS
F Order denying cross-examination of witness attaining finality cannot be considered in writ petition challenging consequential order of confiscation of goods and imposition of penalty : India Sales Corporation v. Commissioner of Customs . . . 425
F Rule 10 of Cenvat Credit Rules, 2004 invocable on shifting of factory to another site where Cenvat scheme applicable : Yee Kay Technocrat P. Ltd. v. Commissioner of Central Excise . . 450
F Where finding that increased imports from China resulted in injury to domestic industry was based on evidence collected after following due procedure and after comparison between export price and normal value, imposition of anti-dumping duty cannot be declared perverse or arbitrary and petitioner to avail of alternative statutory remedy of appeal : Rational Business Corporation P. Ltd. v. Union of India . . . 452
F Where assessee paid duty by mistake despite goods cleared under CT-3 certificate, assessee entitled to refund of duty : Commissioner of Central Excise v. Gokak Mills . . . 455
F Assessee entitled to avail of benefit of concessional rate of duty as prescribed in Notification No. 1/1993, dated February 28, 1993 once assessee fulfilled the condition on the first Rs. 75 lakhs of value of clearances : Pashupati Steels v. Commissioner of Central Excise . . 460
F Where claim for interest not yet adjudicated, adjustment of refund towards interest for delayed payment of duty not permissible : Commissioner of Central Excise v. Stella Rubber Works . . . 463
F Once assessee held liable to pay interest and that order was not challenged by assessee, authorities justified in deducting the amount of interest out of amount ordered to be refunded : Commissioner of Central Excise v. J. K Industries Ltd. . . . 466
F Rate of tax applicable would be the rate which was in force at the time when service was rendered : Commissioner of Service Tax v. Ratan Singh Builders P. Ltd. . . . 469
F Appeal to High Court maintainable where issue is regarding entitlement to exemption based on trade mark of another concern and not relating to rate of duty or value of goods for purpose of assessment : Commissioner of Central Excise v. Vee Gee Faucets P. Ltd. . . 472
F Doctrine of merger applicable only in respect of findings disputed by assessee before Supreme Court and not findings recorded by Appellate Tribunal in favour of Department : Commissioner of Central Excise v. Vee Gee Faucets P. Ltd. . . . 472
F Mens rea necessary ingredient for imposing penalty : Where no proof of intention to evade payment of duty or having knowledge or reason to believe that good liable to be confiscated, order setting aside imposition of penalty proper : Commissioner of Central Excise v. Vee Gee Faucets P. Ltd. . . . 472
F Assessee a 100% EOU engaged in manufacture of sound signalling equipment entitled to Cenvat credit of tax paid on business support services such as security, cleaning and house keeping, canteen, reception, maintenance of common areas, rent a cab, insurance of plant and machinery and group insurance services, etc. : Commissioner of Central Excise v. Minda Acoustics Ltd. . . . 401
F Non-supply of documents relied on in show-cause notice and based on which opinion formed by adjudicating authority amounts to unfair trial and matter remanded to adjudicating authority with directions : Commissioner of Customs v. Rajesh Jain . . . 405
F Where Cenvat credit not availed of during relevant period more than credit wrongly availed of, demand of duty and penalty set aside : Diamond Drugs and Chemical Works v. Commissioner of Central Excise . . . 408
F Discharge of duty under compounded levy scheme to take into its ambit payment required to be made under Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 : Rivaa Exports Ltd. v. Commissioner of Central Excise . . . 413
STATUTES AND NOTIFICATIONS |
F Notifications :
F Central Excise Act, 1944 :
Notification under section 5A(1) :
Concessional rate of duty on specified goods : Amendments 89, 91
Duty-free sale of goods manufactured in India : Rescinded . . . 95
Duty-free sale of goods manufactured in India to International passengers or members of crew at DFSs located at arrival/departure hall of International Airports and specify procedures relating thereto . . . 96
Notification under section 37(2) :
Determination of rates of drawback : Amendments . . . 81
F Customs Act, 1962 :
Notification under section 14(2) :
Rates of basic customs duty on specified goods : Amendments 82, 84
Notification under section 25(1) :
Effective rates of basic customs duties for specified goods : Amendments 85, 87, 88
Exemption of additional customs duty on certain goods : Amendments . . . 88
Implementation of valid authorisation issued under Export Promotion Capital Goods Scheme : Amendments . . . 94
Notification under section 75(2) :
Determination of rates of drawback : Amendments . . . 81
F Finance Act, 1994 :
Notification under section 93(1) :
Exemption for Focus Market Scheme duty credit scrip issued to exporter : Amendments . . . 92
Exemption to certain services : Amendments . . . 91
Notification under sections 93A and 94(2) :
Determination of rates of drawback : Amendments . . . 81
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