Expenses for overseas film shooting treated as services availed outside India, so no reverse charge service tax liability; cenvat reversals and penalt...
Electricity consumptionbased clandestine production estimates under the repealed Central Excise Act found insufficient; demand quashed and appeals all...
The dominant issue was whether exemption for re-imported goods after repairs under Notification No. 94/96-Cus could be denied for want of marks and numbers proving identity with the earlier exported goods. The tribunal held that, despite absence of physical identification marks, the chain of commercial invoices, airway bills, and the repair certificate sufficiently established documentary linkage between the exported defective parts and the re-imported goods, entitling the importer to the exemption. Consequently, re-determination of value, confiscation, redemption fine, and penalty were unsustainable, and the impugned order was set aside with consequential relief. - CESTAT
The dominant issue was whether exemption for re-imported goods after repairs under Notification No. 94/96-Cus could be denied for want of marks and numbers proving identity with the earlier exported goods. The tribunal held that, despite absence of physical identification marks, the chain of commercial invoices, airway bills, and the repair certificate sufficiently established documentary linkage between the exported defective parts and the re-imported goods, entitling the importer to the exemption. Consequently, re-determination of value, confiscation, redemption fine, and penalty were unsustainable, and the impugned order was set aside with consequential relief. - CESTAT
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