Jurisprudentiol–Monday's cases

By Vijay Kumar

Legal Corner Icon — the image was hosted by the publisher and was not captured.Central Excise

Limitation - appellants did not derive any extra benefit by following a wrong procedure – no reason for invoking extended period: CESTAT

SINCE the deemed credit on aluminium was higher than zinc, the appellants could have got higher amount of CENVAT credit if they were to follow proper procedure and sent zinc and aluminium to the job worker after availing the credit and if they were to pay duty on the zinc waste or disposed of the zinc waste properly as per procedure they would not have lost any money.

Income Tax

Deduction u/s 80IA -A port does not include an inland port. ICD not port - The deduction under section 80- IA is applicable to 'Undertaking' or 'Enterprise' and not to the Assessee'. printers , scanners and other peripherals were part and parcel of computer and depreciation against such asset are allowable @ 60%. - ITAT

What is a port under the Customs Act may not be so under the Income Tax Act. The term "Inland Port" does not include the ICD . Had it been included in the term Inland Port, the CBDT would have not notified them as separate infrastructure facility and would have clarified that ICDs and CFSs are part & parcel of Inland Port.

Service Tax

Liability of service tax on road repair – writ at summons stage – petitioner asked to produce documents before Assistant Commissioner: High Court

PETITIONER is specialized in road works. The issue relates to the exigibility of the works undertaken by the petitioner to service tax. Prayers in the writ petition include.

(i) To declare that the civil works maintenance of roads executed by the petitioner are not taxable services under the Finance Act.

(ii) To declare that the maintenance and repair of roads are not taxable services under the Head maintenance or repair of immovable property.

(iii) To issue a writ of prohibition restraining the respondents from proceedings against the petitioner.

Today is Chaitra Sukladi, Ugadi, Gudi Padava, Chetti Chand, Navreh and Sajibu Cheiraoba – greetings from DDT

See our columns Monday for the judgements