Jurisprudentiol – Wednesday's cases

By Vijay Kumar

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

Valuation - Related Job worker - Tribunal did not consider whether the parties were related - Matter remanded: SC

ASSESSEE, M/s Food & Healthcare Specialities was engaged in the blending and packing of 'Glucon D' for M/s Heinz India Pvt. Ltd. The Tribunal, by an exceptionally short order, set aside the order-in-original, concluding that since the Adjudicating Authority has itself given a specific finding that the status of the Assessee was not better than that of hired labour and Heinz is the manufacturer, the duty is leviable only on the manufacturer.

Income Tax

Whether when Revenue issues notice u/s 148, mere failure to mention words 'Principal Officer' and 'Pvt Ltd' results in vagueness which justifies quashing of entire assessment proceedings - NO, rules Delhi HC

IT is palpable that the CIT(A) has not examined whether or not to grant exemption from payment of the advance tax under Section 249(4)(b) of the Act and the proviso. The proviso requires the CIT(A) to decide and record in writing whether there were good and sufficient reasons to exempt an assessee from complying with Section 249(4)(b). This is mandatory. This requirement has not been complied with.

Service Tax

CENVAT Credit - Cell Towers, prefabricated building, printer, office chair – neither Capital Goods, nor inputs for providing cellular telephone service: CESTAT

A component or part of any goods means something, which is required to make such goods a finished item. In other words, only those articles, which would go into the composition of another article, can be considered to be components or parts of the latter. This is just a matter of common sense. What might occur to the common man's prudent mind is also reflected in the meaning of the word 'component' found in dictionaries of the English language

See our columns Tomorrow for the judgements