Jurisprudentiol - Friday's cases

By Vijay Kumar

Legal Corner Icon — the image was hosted by the publisher and was not captured.Income Tax

Whether for purpose of investment allowance u/s 32A(2)(b)(iii), a canteen can be said to be an ‘industrial undertaking' - NO: SC

ASSESSEE manufactures Tractors. It had a canteen in its factory where Refrigerator, Cooking Range and Fans were installed. The assessee claimed investment allowance under Section 32A of the Income Tax Act, 1961, in respect of Refrigerator, Cooking Range and Fans installed in its Canteen.

Service Tax

No Time Limit for taking CENVAT Credit - CESTAT

WHAT is the time limit for taking CENVAT Credit?

Nowhere in the Central Excise Act as well as in the CENVAT Credit Rules prescribed any period in which credit has to be taken. Although it is mentioned in the CENVAT Credit Rules that assessee can take the credit immediately, but there is no prescribed time limit either in the CENVAT Credit Rules or in the Central Excise Act.

Central Excise

Application/appeal filed by CCE, Delhi-III before CESTAT based on Review order passed by Committee of Chief Commissioners delayed by 63 days - CESTAT has no power to condone this delay: CESTAT

IT is clear that where in pursuance of an order passed under sub-section (1) or sub-section (2) of Section 35E, the adjudicating authority makes an application before the Appellate Tribunal or Commissioner (Appeals) within a period of one month from the date of communication of the order passed by the reviewing authority, such application shall be heard by the Appellate Tribunal or Commissioner (Appeals), as the case may be, as if it were an appeal against the decision or order of the adjudicating authority and the provisions of this Act regarding appeals including the provisions of sub-section (4) of Section 35 B shall, so far as may be, apply to such applications. In sub-section (4), there is no provision for condonation of delay by the Tribunal or the Commissioner (Appeals) when the application by the concerned adjudicating authority is filed after expiry of period of one month from the date of communication of the Reviewing Authority's order.

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