Topic
CESTAT Bangalore rules that cenvat credit eligibility depends on classification under Customs Tariff at import, not functional use. Aluminium panels classified under CTH 7610 9090 ineligible for credit.
CESTAT Hyderabad rules that galvanized iron welded wire mesh used in poultry cages falls under HSN 7314 (iron/steel articles) rather than HSN 8436 (poultry machinery), directly impacting customs duty liability. The decision clarifies classification disputes for manufacturers and importers of similar industrial materials.
CESTAT Chandigarh rules that CENVAT credit is allowable on waste disposal and air pollution survey services as 'input services' under Rule 2(l) of the CENVAT Credit Rules, 2004, if they are integral to the manufacturing process. This decision clarifies the eligibility of environmental compliance services for tax credit, impacting manufacturers availing such services.
Customs Appellate Tribunal holds that mere misclassification of goods without fraud or willful suppression does not justify penalty under Section 114A of the Customs Act.