Jurisprudentiol – Wednesday's cases

By Vijay Kumar

Legal Corner Icon — the image was hosted by the publisher and was not captured.Service Tax

Notification 41/2007-ST - While granting refund to exporters on taxable services that he receives and uses for export it is not necessary to conduct verification of registration certificate: CESTAT

THE appellant has filed this appeal against the denial of their refund claim by the lower authorities as the appellants were not registered under the category of “Business Auxiliary Service”.

Income Tax

Sections 80HH, 80I - Whether four plants of assessee can be treated as one unit or separate units for claiming deduction - Profit of each unit to be computed separately only for determining quantum of deductions - ITAT

THE issue before the Tribunal is - Whether four plants of the assessee can be treated as one unit or independent unit for the purpose of allowability of deduction u/s 80HH and 80I.

Central Excise

Issue of cenvatable invoices without supply of goods by registered dealer – argument that the broker might have diverted the goods not tenable as registered dealer was in the know of these facts – Penalty rightly imposable u/r 173Q(1)(bbb) of CER, 1944: CESTAT

ISSUING invoices without supply of any goods to enable a manufacturer to take credit fraudulently without receiving the goods is a fraud for which, in any case, penalty is warranted.

See our columns Tomorrow for the judgements