Indirect Tax Weekly Round-Up: 14 To 20 July 2024

Chewing Tobacco Packed In High-Density Polyethylene Bags Are 'Wholesale Package'; Cannot Be Taxed As Retail Product Under Excise Act : Supreme Court

Case Details: Commissioner of Central Excise, Jaipur -II v. M/s Miraj Products Pvt. Ltd.

Citation : 2024 LiveLaw (SC) 470

The Supreme Court recently held that pouches of chewing tobacco packed in High-Density Polyethylene (HDPE) bags would be considered a 'wholesale package' and could not be considered for imposing excise duty as per the provisions relating to retail sale price in the Central Excise Act, 1944.

Delhi High Court

GST Registration Cancelled On Allegation Of Non-Existent Entity; Delhi High Court Directs Assessee To Furnish Documents

Case Title: Olive Traders Versus The Commissioner, CGST

The Delhi High Court has quashed the order cancelling the petitioner's GST registration and permitted the petitioner to respond to the Show Cause Notice, since the only allegation against the petitioner is that it was found to be non-existent.

Bombay High Court

Bombay High Court Quashes Proceedings Initiated By Customs Authorities For Seizing Jewellery

Case Title: Rajendra S. Bajaj Versus The Union of India

The Bombay High Court has quashed the proceedings initiated by the customs authorities for seizing the jewelry.

Bombay High Court Directs Sales Tax Dept. To Refund Rs. 10.70 Crores Excess Paid Under Settlement Scheme

Case Title: M/s. TML Business Services Ltd. Versus The Deputy Commissioner of Sales Tax

The Bombay High Court has directed the sales tax department to refund Rs. 10.70 crore.

Telangana High Court

Himani Navaratan Oil, Himani Gold Turmeric Ayurvedic Cream Are Ayurvedic Medicine ; Telangana High Court

Case Title: The State of Andhra Pradesh and Others Versus M/s.Himani Limited and Others.

The Telangana High Court has held that the 10% duty is leviable on Himani Navaratan Oil and Himani Gold Turmeric Ayurvedic Cream as they are classified as ayurvedic medicine and not cosmetics.

Kerala High Court

SAD Refunds Can't Be Denied For Taking Away Facility Of Re-Crediting DEPB Scrips: Kerala High Court

Case Title: Elite Green Pvt Ltd Versus Under Secretary (Customs-III/VI)

The Kerala High Court has held that if the appellant/assessee satisfies the conditions in Notification No.102/2007-Cus dated 14.09.2007 for the purposes of refund of the 4% Special Additional Duty (SAD), then merely because the facility of re-crediting the Duty Entitlement Pass Book (DEPB) scrips has been taken away, the refund that the appellant is entitled to by virtue of the notification cannot be denied.

CESTAT

Refund Can't Be Denied On Ground That It Earlier Period: CESTAT

Case Title: Gujarat Ambuja Exports Ltd Versus Commissioner of C.E. & S.T.-Ahmedabad

The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the refund cannot be denied on the ground that the refund pertains to an earlier period.

Co-Owners Holding Immovable Property To Be Treated As Independent Service Provider For Service Tax Exemption: CESTAT

Case Title: Shri Kamleshkumar K Kotecha Versus Commissioner of Central Excise & ST

The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that co-owners holding immovable property should be treated as independent service providers for the purpose of availing service tax exemption.

Cement Manufacturer Entitled To Cenvat Credit On Welding Electrodes: CESTAT

Case Title: M/s. Nuvoco Vistas Corporation Limited Versus

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that cement manufacturers are entitled to cenvat credit on welding electrodes as inputs used in the manufacture of final products, namely cement and clinker.