Jurisprudentiol - Wednesday's cases

By Vijay Kumar

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

Goods sent to SEZ without payment of duty for export purposes - Appeal against order of Commissioner (Appeals) lies with Joint Secretary and not CESTAT: CESTAT

AS per proviso (c) to section 35B of the Central Excise Act, 1944, this Tribunal has no jurisdiction to deal with such cases. In view of the above, the appeal is not maintainable before this Tribunal.

Income Tax

Whether when assessee carries out job work as a sub-contract to make article marketable, it is entitled to claim Sec 80HH benefits - YES, rules High Court

ASSESSEE is a company engaged in the manufacture and sale of High Tensile Fasteners, Cold Extruded parts, Powder Metal Parts, Precision Forged Gears, Hot and Warm Precision Forged Products, Radiator Caps etc - had a unit located in a notified backward area. The assessee claimed deduction u/s 80HH in respect of the receipt which it called as sub contract receipts. AO rejected the claim in respect of the Krishnapuram Unit.

Service Tax

Input Services used for job work - CENVAT Credit cannot be denied: CESTAT

IT is not disputed that the goods manufactured by the appellants on job work basis have been cleared without payment of duty to their principal manufacturer, who further used these goods in manufacturing of final product which were cleared on payment of duty.

See our columns Tomorrow for the judgements