TaxTMI 
TaxTMI 
2026 (9) TMI 1944
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..... Kshitij Awasthi and Mr. Ramnath Prabhu for the respondent-assessee. 2. This appeal is filed under section 130 of the Customs Act, 1962 [for short 'the Act'] by the appellant-Revenue proposing substantial questions of law arising from the order dated 24.07.2024 passed by the Customs Excise and Service Tax Appellate Tribunal ['CESTAT' for short] in Appeals No. 10717/2023 and 10734/2023. 3. Brief facts of the case are as under: 3.1 The respondent No.1-AMNS Ports Hazira Limited formerly known as Essar Bulk Terminal Pvt Ltd imported goods i.e. Ship Unloader, Barge and Railmount under EPCG authorization dated 21.01.2019 issued by the Office of the Joint Director General of Foreign Trade, DGFT, Surat, availing the benefit of Zero Duty E....
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....CESTAT, by the impugned order dated 24.07.2024, held that as per Para 3(c)(ii) of the amended Customs Notification No. 79/2017, payments received in Rupee terms for such services as notified in Appendix 5D shall also be counted towards the discharge of export obligation under EPCG, only in Authorizations where an exemption for IGST and compensation cess is not availed. The CESTAT further arrived at a conclusion that the EPCG license was issued on 21.01.2019 and in terms of the said license, the assessee was required to meet its export obligation within a period of six years i.e. by 20.01.2025. It was therefore, held by the CESTAT that the proceedings initiated by the appellant was premature and the same could not have been initiated before ....
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....g the data submitted by the assessee observed that the Revenue was at liberty to verify such data and held that the payment of IGST made by the assessee would be available as Input Tax Credit and to that extent the net liability of GST shall stand reduced. Therefore, the CESTAT on both counts set aside the order in original by observing as under: "11. We also find that in the present matter, appellant vide letter dtd. 06.03.2020 and 23.09.2019 addressed to the Additional Commissioner and vide letter dtd. 04.08.2023 addressed to the Principle Commissioner requested reassessment/amendment of the said disputed Bill of Entry, to enable it make payment of IGST amount, as the entire situation was revenue neutral. 12. We find tha....
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....& Toubro Ltd. v. CCE, Pondicherry 2008 (227) E.L.T. 65 (Tri.-Chennai). It was found in that case that the differential amount of duty demanded from the assessee would be available to them as rebate and hence the demand was set aside on the ground of revenue neutrality. (b) India Pistons Ltd. v. CCE, Chennai 2008 (221) E.L.T. 295 (Tri.-Chennai). It was held in that case that the duty paid by the assessee was available as MODVAT credit to their sister unit and hence there was a revenue-neutral situation. On this basis, the demand was set aside. (c) CCE, Pune v. Coca-Cola India Pvt. Ltd. 2007 (213) E.L.T. 490 (S.C.). In this case, it was found that the excise duty payable on beverage bases/concentrates by the assessee was ava....
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....e Tribunal was justified in setting aside Order-in-Original/Appeal No. AHM-CUSTM-000-COM-11-23-24 27.07.2024, passed by the learned Commissioner of Customs, Central Excise & Service Tax (Appeals), Ahmedabad. ii. Whether, in the facts and circumstances of the present case, the Hon'ble Tribunal erred in overlooking the explicit provisions contained in Explanation C(II)(d) of Notification No. 79/2017-Customs dated 13.10.2017, which stipulates that: "However, in authorizations where exemption from integrated tax and goods and service tax compensation cess is not availed, the following categories of supplies shall also be counted towards fulfilment of export obligation: ... (d) payments received in Rupee terms for such serv....