Jurisprudentiol – Friday's cases

By Vijay Kumar

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

Once the CENVAT Credit on Input services was allowed by Commissioner(Appeals) and demand was set aside, imposition of interest and penalty by original adjudicating authority is against the law – CESTAT

THE appellants are the manufacturers of the goods falling under chapter heading 8703 31 20 of Central Excise Tariff Act, 1985. They had availed Cenvat credit on Service tax like Health Club and Insurance of Staff, Insurance of computers etc. for the period 04/06 to 01/07 amounting to Rs.4,33,646/- but reversed the same in apprehension of being confirmed when the appeal against denial of Cenvat credit was pending before the Commissioner(Appeals)

Income Tax

Excise duty not to be added to total turnover for purpose of computation of deduction u/s 80HHC. - ITAT

The assessee is not to defray or pay any liability under the claim. Therefore, such notional loss cannot be held to be allowable under the scheme of the Act.

Customs

Admissibility of statement of co-accused; confession does not amount to proof – High Court

The court may take the confession into consideration and thereby, no doubt, makes its evidence on which the court may act; but the confession does not amount to proof. Clearly there must be other evidence. The confession is only one element in the consideration of all the facts proved in the case; it can be put into the scale and weighed with the other evidence .

See our columns Tomorrow for the judgements