Kandla Port Trust Vs Commissioner Of Central Excise & ST, Rajkot
.... 8/- and against this demand, the Appellant had already discharged Service Tax amounting Rs. 80,50,670/-. Therefore, the Appellant was in fact eligible to a refund of Rs. 16,81,622. The Appellant made the above submissions along with other detailed submissions against the show cause notice issued ...
Customs, Excise And Service Tax Appellate, Ahmedabad
Shree Sai Enterprise Vs Commissioner Of Customs, Mundra
.... 2020 dated 01.06.2020 wherein the same set of facts were involved and in the absence of parameters matching IS specifications, this Tribunal held that goods cannot be classified as Super Kerosene Oil. He requested that following the said Tribunal decision, present appeal may be allowed. 3. ...
Customs, Excise And Service Tax Appellate, Ahmedabad
Neerudu Srinivas Reddy Vs Commissioner Of Central Tax Rangareddy � GST
.... herefore, without getting into merit of the case, their first ground is that since they never got an opportunity to defend the case the Appeal is liable to be allowed on that ground itself. On merit, he stated that there was no supply of services rather it was supply of goods as they were engage ...
Customs, Excise And Service Tax Appellate, Hyderabad
M/s. Chettinad Cements Corporation Pvt. Ltd And Others Vs Commissioner Of CGST & Central Excise And Others
.... dated 17.03.2012 as amended by Notification No.12/2013–Cus dated 01.03.2013. The department was of the view that the appellant is not eligible to avail the CENVAT Credit of the CVD paid on the imported Steam Coal at the concessional rate of 1%/2% adv. So, separate show cause notices were issued t ...
Customs, Excise And Service Tax Appellate, Chennai
Soundarajan Vs Commissioner Of Customs
.... ent of Hon'ble Supreme Court in the case of Surjeet Singh Chhabra Vs. Union of India [1997 (89) ELT 646 (SC)] and the judgement of Hon'ble High Court of Madras in the case of Roshan Beevi and Others [1984 (15) E.L.T. 289 (Mad.)] that statement made before Customs Officers though retracted within ...
Customs, Excise And Service Tax Appellate, Chennai
M/S.Helios Estates Pvt. Ltd Vs Commissioner Of CGST & Central Excise
.... aw for the time being in force, but does not include a complex which is constructed by a person directly engaging any other person for designing or planning of the layout, and the construction of such complex is intended for personal use as residence by such person”. There is no dispute that the ...
Customs, Excise And Service Tax Appellate, Chennai
M/S JSW Steel Limited Vs Commissioner Of Central Excise Belgaum
.... the findings of the Order-in-Original and points out that credit on certain services, which are clearly not covered by the definition under Rule 2(l) has been availed; and in some cases the appellants themselves have accepted in their written reply that credit was wrongly availed. Learned AR su ...
Customs, Excise And Service Tax Appellate, Bangalore
Commissioner Of Central Goods, Service Tax And Central Excise, Delhi Vs Pristine Logistics And Infra Projects Private Limited
.... Section 65B (44) of the Finance Act 1994 to point out that the definition of service would indicate that it relates to only such service which is rendered for valuable consideration. 5. The counsel would next advert to paragraph 3.1.12 of the Commissioner‟s order where the following ...
Customs, Excise And Service Tax Appellate Tribunal Principal Bench, New Delhi
Segmental Consulting & Infrastructure Advisory Pvt Ltd Vs Commissioner Of CGST & Central Excise-Delhi West
.... ore, the impugned order-in-original is prayed to be upheld and appeal is prayed to be dismissed. 7. Having heard both the parties and perusing the records of the present appeal and the Final Order No. 50857-50858/2023 dated 10.7.2023, we observe that the issue involved in the previous appea ...
Customs, Excise And Service Tax Appellate Tribunal Principal Bench, New Delhi
M/s. Touchstone Designs Vs Commissioner Of GST And Central Excise
.... ices prior to this date and the invoices were also issued prior to 01.03.2008. The Department has demanded the differential service tax merely alleging that the consideration has been received after 01.03.2008. The rendition of services being prior to 01.03.2008 and the invoices also having been ...
Customs, Excise And Service Tax Appellate, Chennai
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