Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
The CESTAT held that the extended period of limitation could not be invoked against the appellant, as the service tax liability on food and beverages was under judicial consideration during the relevant period, granting the appellant the benefit of the doubt. The Department's delayed communication was deemed a deliberate attempt to unjustifiably extend the limitation period. There was no evidence of suppression or intent to evade tax by the appellant, who had cooperated fully. Precedents emphasize the necessity of a prima facie finding of willful suppression or fraud to invoke extended limitation. Consequently, the show cause notice was held time-barred, the impugned order was set aside, and the appeal allowed without adjudicating on merits.
The CESTAT held that the extended period of limitation could not be invoked against the appellant, as the service tax liability on food and beverages was under judicial consideration during the relevant period, granting the appellant the benefit of the doubt. The Department's delayed communication was deemed a deliberate attempt to unjustifiably extend the limitation period. There was no evidence of suppression or intent to evade tax by the appellant, who had cooperated fully. Precedents emphasize the necessity of a prima facie finding of willful suppression or fraud to invoke extended limitation. Consequently, the show cause notice was held time-barred, the impugned order was set aside, and the appeal allowed without adjudicating on merits.
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