Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
Temporary export of goods for own use in executing an overseas service contract, without consideration or transfer of title, was held not to constitute a "supply" under GST, relying on CBIC clarification; consequently, IGST was not payable at export and recovery under Sl. No.1(d) of Notification No.45/2017-Customs was inapplicable, making the transaction fall within the exemption for exports otherwise than by way of supply. The denial of BCD/SWS exemption merely due to alleged IGST non-compliance was rejected since the notification grants component-wise exemptions with independent conditions. Extended limitation was disallowed absent fraud/suppression as disclosures were made in statutory documents, and confiscation/fine/penalties were set aside; the demand was quashed and appeal allowed with consequential relief. - CESTAT
Temporary export of goods for own use in executing an overseas service contract, without consideration or transfer of title, was held not to constitute a "supply" under GST, relying on CBIC clarification; consequently, IGST was not payable at export and recovery under Sl. No.1(d) of Notification No.45/2017-Customs was inapplicable, making the transaction fall within the exemption for exports otherwise than by way of supply. The denial of BCD/SWS exemption merely due to alleged IGST non-compliance was rejected since the notification grants component-wise exemptions with independent conditions. Extended limitation was disallowed absent fraud/suppression as disclosures were made in statutory documents, and confiscation/fine/penalties were set aside; the demand was quashed and appeal allowed with consequential relief. - CESTAT
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