Jurisprudentiol – Friday's cases

By Vijay Kumar

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

Orders of CESTAT - Appeal vs Writ - Ordinarily writ petition ought not to be entertained where efficacious alternate remedy of appeal is provided in the statute itself: High Court

THE fact that the petitioners can distinguish the decision of the Apex Court relied upon by the Tribunal cannot be said to be extra ordinary circumstances for invoking writ jurisdiction and it would be open to the petitioners to agitate the same by filing an appeal.

Income Tax

Sec 32 - Whether, for depreciation purpose, JCB earth-moving machines can be equated with motor lorry or plant and machinery - It is plant and machinery, entitled to only 15% rate: ITAT

THE issue before the Tribunal isWhether, for depreciation purpose, JCB Earth Moving Machines can be equated with motor lorry or plant and machinery. And the Tribunal's decision goes against the assessee.

Service Tax

Setback to the exporting community - Tribunal rules no refund of education cess under Notification No 41/2007 ST for services used in goods exported.

REFUND of education cess under Notification 41/2007 ST - The education cess was imposed under Section 91 and 93 of the Finance. (No.2) Act, 2004 - There is no notification exempting the education cess by way of Refund under the Finance Act under which the education cess was levied - Refund of education cess is not admissible under Notification No 41/2007 ST.

See our columns Tomorrow for the Judgements