𝗖𝗘𝗦𝗧𝗔𝗧 𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗗𝗲𝗺𝗮𝗻𝗱 𝗳𝗼𝗿 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗼𝗻 𝗙𝗿𝗲𝗶𝗴𝗵𝘁 📢 The Tribunal held:

"Once the return was filed, the responsibility lies with the Department to examine the returns in a timely manner. No evidence of suppression was shown; hence, the demand is set aside."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: M/s Baba Super Minerals Private Limited ⚖️ 𝗜𝘀𝘀𝘂𝗲: Whether the demand for service tax on freight paid for inward goods is proper? 𝗣𝗿𝗼𝗰𝗲𝗲𝗱𝗶𝗻𝗴𝘀: The adjudicating authority confirmed the demand, including penalties, against the appellant.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal ruled that the reverse charge exemption applies only to transport from the Inland Container Depot to a port, not for goods received into a factory. As the Department failed to raise timely objections or show suppression of facts, the demand was barred by limitation, and the appeal was allowed.

𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s Baba Super Minerals Private Limited vs. The Commissioner, Central Excise & CGST, Jaipur 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗔𝗽𝗽𝗲𝗮𝗹 𝗡𝗼. 55308 of 2023 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 31 January 2024

📜 This ruling emphasizes that the responsibility to scrutinize returns lies with the Department, and without evidence of suppression, the demand cannot be upheld.