Jurisprudentiol - Friday's cases

By Vijay Kumar

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

Refund consequent to reduction in Customs Duty on imposition of Final Anti Dumping Duty - Refund to be granted without re-assessment or appeal - High Court

THE provisions of the Customs Tariff Act, 1975 provide for imposition of provisional anti-dumping duty; and for finalization of provisional anti-dumping duty; and for consequent refund, if there is a reduction in the anti-dumping duty. The benefit, if any, will have to flow automatically. The respondent/department cannot insist on filing an appeal to the Appellate Authority or direct the petitioner/importer to approach the appropriate authority for reassessment of the order.

Income Tax

Whether benefit of filing revised return u/s 139(5) can be extended to an assessee, who has failed to file return within statutory time limit, but has filed rectified return before intimation u/s 143(1) was served - NO: Bombay High Court

THE issues before the Bench are - Whether the benefit of filing revised return u/s 139(5) can be extended to an assessee, who has failed to file return within the statutory time limit, but has filed a rectified return before the intimation u/s 143(1) was served; Whether when the legislature has not expressly covered a particular class of assessees eligible for availing a specific benefit under any section, the same can be availed based on inference and Whether it is open to the High Court to interpret the judgment of the Supreme Court, on an issue, which has been expressly settled by the Apex Court. And the verdict goes against the assessee.

Central Excise

Rule 2(l) of CCR, 2004 - since goods are delivered directly to customers & sale price is on FOR basis, GTA Service employed up to the door of buyer is available as CENVAT Credit - so also, when goods are cleared from depot, the same becomes the place of removal and appellant is entitled for Input Service credit on GTA service up to depot - Appeal allowed: CESTAT

THE appellant is manufacturer of I.C. Engine Parts and Aluminium Ingots etc. They are clearing the goods directly to the customers from their factory and sale price is FOR. Therefore, they included the transportation charges into the assessable value and claimed input service credit of outward transportation service.

The appellant has also cleared the manufactured goods from their depots. As the assessable value on clearance from depot are determined under Section 4A (?) of the Central Excise Act, 1944, the appellant took input service credit of Rs.1,07,352/- on the transportation of the said goods up to Depot as the sale is effected from the Depot.

See our Columns Tomorrow for the judgements