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        Case ID :
        Service Tax

        CESTAT partly allowed the appeal. The tribunal affirmed that...

        Partly allowed appeal: Rule 6(1) exclusion upheld; tax and service tax confirmed; penalties ss.77,78 set aside, s.80 not applied

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                CESTAT partly allowed the appeal. The tribunal affirmed that Rs.3,73,977 was correctly excluded from assessment under Rule 6(1) of the Central Excise Rules, but upheld a tax demand of Rs.10,75,681 for the post-POTR period and confirmed an additional service-tax liability of Rs.14,84,423 for lack of verifiable CENVAT reversal, all recoverable with interest. Invocation of the extended period was rejected for lack of willful suppression; the demand falls within the normal limitation period. Penalties under ss.77 and 78, FA 1994, were set aside on merits; consequently no waiver under s.80 was necessary. The appeal was therefore partly allowed.
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