Jurisprudentiol - Tuesday's cases

By Vijay Kumar

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

Additional Director General, DGCEI has jurisdiction to issue SCN - by virtue of a person being a Commissioner of Central Excise, power to function as a CX Officer is already invested in him and no further investment is required or necessary by issuance of a notification in Official Gazette - Petition dismissed: Allahabad HC

IN the present case, the petitioners, manufacturers of Gutkha & Pan Masala bearing brand name "SIR" have questioned the jurisdiction of Additional Director General, Directorate General of Central Excise Intelligence in issuing a show cause notice to the petitioner and raising a demand of Central Excise duty under Section 11A of the CEA, 1944.

Income Tax

Income tax - Whether powers under Sec 119 empower CBDT to issue clarification, which can take away exemption admissible as per statute - NO: HC

THE issue before the Bench is - Whether the powers u/s 119 empower the Board to issue clarification which can take away the exemption admissible as per the statute. NO is the HC's answer.

Service Tax

Appellant availing CENVAT Credit of Service Tax shown on invoices as paid by transport company - whether transporter has paid ST although as per rule 2(d)(v) of STR, 1994 he was not supposed to pay is to be ascertained after verification - Matter remanded: CESTAT

THE appellants are manufacturers of excisable goods. The invoices issued by the transport companies showed that service tax was paid by them on the freight amount. Accordingly, during the period January, 2005 to January, 2008 the appellant availed Cenvat Credit in respect of inputs services viz. Goods Transport Agency for transporting raw materials to their factory.

See our columns Tuesday for the judgements