Revenue Can Rejoice – Wins two Larger Bench Cases in CESTAT
MANY departmental officers feel that they don't get a fair deal in the Tribunals and Courts, which is not really true. If they lose cases, it is because of the pathetic unsustainable orders in original. In fact many judges feel they have a responsibility to protect Revenue, which is also not a correct attitude.
In two recent decisions, Larger Benches of the CESTAT held that on finalization of provisional assessments under Central Excise, adjustment of excess payment against short payment can be only after passing the test of unjust enrichment for the excess payment and in a Service Tax case, held that Stevedores are liable for service tax under port service – Authorization under Major Port Trusts Act is not required to attract service tax.
We will bring you both the cases tomorrow.