TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>High Court Overturns Tribunal's Order on Credit Extension, Emphasizes Reasoning & Precedents</h1> <h3>Commissioner of Central Excise & Service Tax Versus M/s. The India Cements Ltd., Customs, Excise & Service Tax Appellate Tribunal</h3> Commissioner of Central Excise & Service Tax Versus M/s. The India Cements Ltd., Customs, Excise & Service Tax Appellate Tribunal - TMI Issues:1. Extension of credit of duty paid on parts of surface miners used in mines outside factory.2. Extension of credit of duty paid on CCTVs excluded from definition of capital goods.3. Extension of 100% credit on goods received under project import after 01.03.1997.Analysis:Issue 1:The appellant challenged the Tribunal's order extending credit of duty paid on parts of surface miners used in mines outside the factory. The appellant argued that the Tribunal did not provide reasons for its decision, making it necessary to set aside the order. The High Court emphasized the importance of recording reasons by fact-finding authorities to enable proper review. The Tribunal's order lacked explicit reasoning and failed to discuss the applicability of Supreme Court and Tribunal decisions to the case. Consequently, the High Court set aside the Tribunal's order and remanded the matter for a detailed and reasoned decision.Issue 2:Regarding the extension of credit for duty paid on CCTVs excluded from the definition of capital goods, the appellant contended that the Tribunal's decision lacked proper reasoning and consideration of the facts. The High Court reiterated the necessity of recording reasons in judicial and quasi-judicial orders for clarity and proper review. The Tribunal's order did not address the specific facts raised by the appellant, leading the High Court to set aside the order and remand the matter for a detailed and reasoned decision.Issue 3:The dispute over extending 100% credit on goods received under project import after 01.03.1997 was also raised. The appellant argued that the Tribunal failed to provide reasons for its decision, necessitating the order to be set aside. The High Court stressed the significance of recording reasons to support findings, especially in final fact-finding authorities like the Tribunal. Since the Tribunal's order lacked explicit reasoning and discussion on the applicability of legal decisions, the High Court remanded the matter for a detailed and reasoned decision without imposing any costs.
TaxTMI 
TaxTMI 
