Jurisprudentiol – Friday's cases

By Vijay Kumar

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

Refund of cost recovery charges is an administrative function – No appeal to CESTAT or Commissioner (Appeals): CESTAT

THE refund of cost recovery charges is an administrative function and the respondent herein should have approached the jurisdictional Commissioner or the administrative machinery of the department for refund of the amount instead of filing an appeal under section 35 of the Central Excise Act, 1944. Thus, the appeal itself was not maintainable before the Commissioner (Appeals).

Income Tax

Whether supply of food and beverage in sealed containers to international airlines leaving India amounts to exports within meaning of Sec 80HHC - YES, rules HC

THE assessee is engaged in the business of hotelier and runs and maintains several hotels of international standard in India and also in the business of export of foods etc. to international airlines at Mumbai and New Delhi. The assessee had separate units at Mumbai and New Delhi which supplied food and beverages in sealed containers to international flights leaving India. Such foods and beverages in sealed containers were cleared for transmission to the aircrafts and were also escorted by the Customs Authorities at International Airports. After due clearance from the Customs Authorities, such food and beverages were put on board of the aircrafts going out of India.

Service Tax

Services used for wind mills away from factory are Input Services for manufacturer: CESTAT

THE appellant is located in Nagothane, Raigad District and they are engaged in manufacturing of excisable goods falling under chapter 73 of CETA, 1985. They availed CENVAT credit on various services rendered for their wind mill farm situated in Satara District. Viewing that same were not Input Services, a show cause notice was issued and the same were confirmed by both the lower authorities.

See our columns Tomorrow for the judgements