Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed wit...
CESTAT addressed condonation of delay and proof-of-delivery requirements in a service tax appeal: the Tribunal directed deposit of a cost to condone inordinate delay in filing the appeal and linked grant of appeal number to compliance; it recognised that statutory ''acknowledgement due'' evidence (AD card or Speed Post tracking showing actual receipt) is mandatory for proving service, and in its absence the department must maintain and produce such proof to prevent frivolous admissions; the Tribunal noted recovery steps including bank account freezing and directed communication of this order to CBIC for systemic remedy.
CESTAT addressed condonation of delay and proof-of-delivery requirements in a service tax appeal: the Tribunal directed deposit of a cost to condone inordinate delay in filing the appeal and linked grant of appeal number to compliance; it recognised that statutory ''acknowledgement due'' evidence (AD card or Speed Post tracking showing actual receipt) is mandatory for proving service, and in its absence the department must maintain and produce such proof to prevent frivolous admissions; the Tribunal noted recovery steps including bank account freezing and directed communication of this order to CBIC for systemic remedy.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4814 
Join Channel 
