Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
Separately Identifiable Services: transportation found to be the essential character, so Cargo Handling classification and extended limitation rejecte...
Rule 6(5) of the CENVAT Credit Rules, 2004 allows full credit of service tax on specified input services notwithstanding the restrictions in Rule 6(1) to 6(3), unless the services are used exclusively for exempted goods. The Tribunal treated the disputed maintenance and software-related services as covered by Rule 6(5), so credit could not be denied merely because the services were common to dutiable and exempted production or because separate records were not maintained. It also recognised the retrospective amendment permitting proportionate reversal with interest for common credit disputes pending up to 31.03.2008, and found the department should have considered that relief. The demand, interest and penalty were set aside.
Rule 6(5) of the CENVAT Credit Rules, 2004 allows full credit of service tax on specified input services notwithstanding the restrictions in Rule 6(1) to 6(3), unless the services are used exclusively for exempted goods. The Tribunal treated the disputed maintenance and software-related services as covered by Rule 6(5), so credit could not be denied merely because the services were common to dutiable and exempted production or because separate records were not maintained. It also recognised the retrospective amendment permitting proportionate reversal with interest for common credit disputes pending up to 31.03.2008, and found the department should have considered that relief. The demand, interest and penalty were set aside.
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