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Requisite Checks for Appeals - RespondentInheritance Tax row - A golden opportunity to end 32-years long Policy Paralysis on DTCThe Heat is on: Preserving Earth's Climate in the Face of Global WarmingVAT - Timeline for frefund must be followed mandatorily while recovering dues under Delhi VAT Act: SCIndia, Australia to work closely for collaborative projectsCX - All the information was available to department in 2003 itself, therefore, SCN issued four years after gathering information is not sustainable and is highly barred by limitation: HCPowerful voices of amazing women leaders resonated at UN HqsCX - Clearance to sister concern for captive consumption - Department cannot compel assessee to perpetuate the illegality and in such circumstances the whole exercise was revenue neutral: HC75 International visitors from 23 countries arrive to watch world's largest elections unfoldCentre asks States to improve organ donation frequencyCus - Revenue involved in the appeal filed by Commissioner is far below the threshold monetary limit fixed by the CBEC, therefore, department cannot proceed with this appeal - Appeal stands disposed of: HCPM says NO to religion-based reservationCus - Export of non-basmati rice - Since the objective of Central Government in imposing ban with immediate effect was to avert a food crisis in the country, a strict compliance of exemption conditions would further the said intent of the Notification(s): HCAdani Port to develop port in PhilippinesCX - Appellant should not be left without an opportunity to put-forth his case on merits, particularly, when matter was decided during period of Covid-19 pandemic and also appellant contends that no opportunity of virtual hearing was granted by adjudicating authority: HCKiller floods - 228 killed in Kenya + 78 in BrazilI-T - Grant of registration u/s 12A can't be denied by invoking Sec 13(1)(b), as provisions of section 13 would be attracted only at time of assessment and not at time of grant of registration: ITATFlight cancellation case: Qantas accepts USD 66 mn penaltyI-T- Joint ownership in two residential properties at the time of sale of the original asset does not disentitle the assessee to claim of deduction under section 54F of the Act: ITATIsrael shuts down Al Jazeera; seizes broadcast equipmentI-T - If assessee was prevented from production of evidences because of its non-availability or delay in its retrieval coupled with ongoing several reassessment, assessee should be allowed to adduce additional evidence: ITATIndia to wait for Canadian Police inputs on arrest of men accused of killing Sikh separatist: JaishankarI-T- If assessee is otherwise found eligible, CIT(E) should grant provisional approval to assessee under Clause (iii) to First Proviso to section 80G(5): ITATLabour Party candidate Sadiq Khan wins record third term as London MayorI-T - Donation made to trust which is otherwise not approved during relevant period as per CBDT Circular, is not eligible for deduction u/s 35(1): ITATGovt scraps ban on export of onionI-T- Assessee could have filed application in Form No.10AB on or before 30.09.2022, which assessee failed to do : ITATUS Nurse convicted of killing 17 patients - 700 yrs of jail-term awardedI-T- AO erred in making addition for completed/non abated assessment as no incriminating material found during course of search :ITAT
 
ST - Spurious SCNs should not be issued to prevent waste of public time and resources: CESTAT

By TIOL News Service

MUMBAI, JAN 05, 2018: A refund application filed in terms of notification 17/2011-ST in respect of Banking and Financial services, business auxiliary services, electricity exchange service, general insurance service, service provided by share transfer agent, courier services, CHA services, GTA, Information and Software services, Legal Consultancy services, management, maintenance or repair service, rent-a-cab service, technical inspection and certification service, telecommunication service, service provided by restaurant & cargo handling service consumed in the SEZ was denied by the Revenue by simply stating that there was no nexus between the services and the operation carried out in the SEZ; that it was beyond imagination that some of the services were provided in the SEZ.

Incidentally, in respect of the services of stock broker, port, share transfer agent, stock exchange service, approval was granted by the Development Commissioner subsequently and which is not questioned by Revenue. The appellant submits that all these services are integrally connected with SEZ operations and, therefore, the certificate shall have retrospective application.

The AR justified the order.

After hearing both sides and perusing the records minutely, the Bench observed -

++ In absence of proper enquiry being conducted to bring out that the service was not utilized or the evidence adduced was insufficient…, it is not possible to be appreciated that the appellant was disentitled to the benefit of refund. …, disallowances were made on suspicion holding that it was beyond imagination that the service has been provided in the SEZ. We may make it clear that the suspicion, however, great may be is not substitute of proof and Revenue did not discharge burden of proof bringing out a case to substantiate allegation of non-utilisation of service in question in the SEZ. Therefore, on all these counts, there shall not be any disallowance of refund.

++ In respect of services other than above counts, the flimsy plea of Revenue is that the invoices were in the name of head office and tours were not verifiable as well as certain invoices were not relatable do not base on any enquiry result for which allegation of Revenue without discharging its burden of proof fails to stand. Further, stand of Revenue does not seem to be substantiated without any cogent or credible evidence brought to record.

The appeals were allowed but while parting the CESTAT requested the Chief Commissioner to properly guide the field so that exercise of adjudication does not become futile and spurious show cause notices are not issued to prevent waste of public time and resources.

(See 2018-TIOL-80-CESTAT-MUM )


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