Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
CESTAT allowed the appeal of the Appellant, set aside the impugned order and quashed the demand for alleged short payment of service tax, holding that the Appellant validly availed Input Tax Credit of Rs.1,35,370 as supported by CA certificates and that a demand based solely on discrepancies between Form 26AS and ST-3 returns is untenable. The Tribunal found Revenue erred in raising demand without examining whether Form 26AS reflected gross receipts including exempted or abated amounts or whether differences arose from exemptions/abatements; Revenue must establish that the differential wholly constituted taxable consideration before presuming tax liability.
CESTAT allowed the appeal of the Appellant, set aside the impugned order and quashed the demand for alleged short payment of service tax, holding that the Appellant validly availed Input Tax Credit of Rs.1,35,370 as supported by CA certificates and that a demand based solely on discrepancies between Form 26AS and ST-3 returns is untenable. The Tribunal found Revenue erred in raising demand without examining whether Form 26AS reflected gross receipts including exempted or abated amounts or whether differences arose from exemptions/abatements; Revenue must establish that the differential wholly constituted taxable consideration before presuming tax liability.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
