GOODS AND SERVICE TAX REPORTS (GSTR)

GOODS AND SERVICE TAX REPORTS (GSTR)

Volume 25 Part 2 (Issue dated 17-3-2014)

SUBJECT INDEX TO CASES REPORTED IN THIS PART

HIGH COURTS

Excise duty --Appeal--Appealable order--Interlocutory orders of Appellate Tribunal regarding stay or pre-deposit--Any order passed on application for waiver of pre-deposit of duty is an order passed in appeal by Appellate Tribunal--Appeal lies to High Court against such order--Central Excise Act, 1944, ss. 35F, 35G-- Surya Air Products P. Ltd . v . Union of India (P&H) . . . 118

----Cenvat credit--Appellate Tribunal--Judicial discipline--Supreme Court--Binding precedent--Whether inputs used as fuel for manufacture of exempted goods eligible for Cenvat credit--Decision binding until overruled by larger Bench--Pendency of decision by larger Bench not to postpone all other decisions--Appellate Tribunal relying on decision and holding inputs used as fuel not eligible for

Cenvat credit--Proper--No substantial question of law arose--Cenvat Credit Rules, 2002-- Gujarat Narmada Valley Fertilizers Co. Ltd . v . CCE and Customs (Guj) . . . 114

----Customs duty--Service tax--Appeal--Appealable orders--Interlocutory orders of Appellate Tribunal regarding stay or pre-deposit--Appeal would lie to High Court against such order--Central Excise Act, 1944, ss. 35F, 35G--Customs Act, 1962, ss. 129E, 130-- Metal Weld Electrodes v. CESTAT (Mad) . . . 126

----Manufacture--Import of additives--Samples drawn to test quality of imported product--Test of marketability--Recapping barrels not for purpose of rendering product marketable--Only re-labelling, and not breaking bulk packs into smaller packs--Inscription of name and other details statutory requirement and not covered under Note 5 to Chapter 38 of Schedule--Activity not “manufacture”--Non-payment of duty treating it as trading activity, proper--Central Excise Tariff Act, 1985, Note 5 to Chapter 38--Central Excise Act, 1944--Standards of Weights and Measures (Packaged Commodities) Rules, 1977, r. 33-- CCE v . Indian Additives Ltd. (Mad) . . . 103

----Penalty--Cenvat credit--Wrongful availment of credit--Finding of suppression of material facts with intent to evade payment of duty--Penalty imposable--Delayed payment of duty--Levy of interest automatic--Deletion of penalty without assigning reasons not justified--Order affirmed without application of mind--Not proper--Central Excise Act, 1944, ss. 11AB, 11AC--Cenvat Credit Rules, 2002, r. 12-- CCE v . Hanil Lear India P. Ltd. (Mad) . . . 98

Interpretation of taxing statutes --Aid from decisions of superior courts while interpreting a particular word or phrase by court--Not faulty in absence of express restriction in decision--Metal Weld Electrodes v . CESTAT (Mad) . . . 126

----Each word used has its meaning-- Metal Weld Electrodes v . CESTAT
(Mad) . . . 126

----Intention of Legislature--Legislative intent to be gathered from plain language of provision-- Metal Weld Electrodes v . CESTAT (Mad) . . . 126

----Words--Literal meaning to be resorted to in absence of statutory definition-- Metal Weld Electrodes v . CESTAT (Mad) . . . 126

Writ --Maintainability--Existence of alternative remedy--Remedy in form of right of appeal available under statute--Writ petition questioning correctness or otherwise of orders passed by Tribunal--Not maintainable--Constitution of India, art. 226-- Metal Weld Electrodes v .CESTAT (Mad) . . . 126

----Maintainability--Existence of alternative remedy--Writ petition against interlocutory order of Appellate Tribunal--Appeal lies against such order--Writ petition not maintainable--Central Excise Act, 1944, ss. 35F, 35G--Constitution of India, art. 226-- Surya Air Products P. Ltd . v .Union of India (P&H ) . . . 118

CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL

Customs duty --Customs house agent--Revocation of licence--Misdeclaration of goods--Declaration based on certificate issued by Government laboratory on testing samples--Laboratory report not considered either by inquiring authority or adjudicating authority--Shipping bills signed by customs house agent and carting and examination of goods done through his employees--No proof of employment of somebody else for transacting business--Charge cannot be proved based on retracted statement without corroborative evidence--Charge of misdeclaration disproved--Revocation of licence set aside--Customs House Agents Licensing Regulations, 2004, r. 13(e), (n)-- M. K. Shipping Services v .Commissioner of Customs (Trib.-Mum) . . . 173

----Misdeclaration of goods--Confiscation and penalty--Export of raw milled basmati rice--Test report not considered either by enquiring authority or adjudicating authority--Proof of goods under export to be basmati rice--No case of misdeclaration made out--Order directing confiscation of goods and imposition of penalty on exporter, its manager and customs house agent set aside--Customs Act, 1962, ss. 114(i), 114AA-- Santosh Chawla v. Commissioner of Customs (Trib.-Mum) . . . 180

Excise duty --Cenvat credit--Penalty--Inputs--Inputs used as fuel for generation of steam and electricity in turn used for manufacture of exempted goods--Assessee not entitled to Cenvat credit--Conflicting views expressed by different forums--Penalty not to be imposed--Cenvat Credit Rules, 2004, rr. 2(g), 6--Notification No. 6/2004-CE, dated 1-3-2004--Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001-- CCE v . Gujarat Narmada Valley Fertilizers Co. Ltd. (Trib.-Ahd) . . . 111

----Refund--Unjust enrichment--Order holding assessee entitled to benefit of exemption attaining finality and accepted by Department--Department cannot challenge order--Assessee not passing on burden of duty on customers--Bar of unjust enrichment not applicable to assessee--Notification No. 6/2002-CE, dated 1-3-2002-- CCE v. Crystal Granite and Marble P. Ltd . (Trib.-Mum) . . . 189