General Motors India Pvt Limited Vs Commissioner Of Central Excise & ST, Vadodara-II
.... appeared on behalf of the appellant. He vehemently contested the impugned order on the grounds that on the first instance the differential duty of Rs. 2,67,64,913/- paid by the appellant was not payable at all as the appellants were entitled to clear the inputs without payment of duty in terms o ...
Customs, Excise And Service Tax Appellate, Ahmedabad
Dumpy Kumar Jain Vs Commissioner Of Customs (Preventive), Vijayawada
.... . Heard both the sides and perused the documents. 9. In this appeal, the main issue to be decided is whether the appellant is liable for penalty under Section 112(a) and 112(b) of the Customs Act or otherwise in the facts of the case. It is to be noted that penalty under Section 112 is mea ...
Customs, Excise And Service Tax Appellate, Hyderabad
M/S. Scania Commercial Vehicles India Pvt. Ltd Vs Commissioner Of Customs
.... hen the goods have been re-exported, the question of confiscation of goods under Section 111(d) of the CA 1962 does not arise, is like putting the cart before the horse. Confiscation of offending goods under section 111(d) is an action precedent to allowing the same to be redeemed under section ...
Customs, Excise And Service Tax Appellate, Chennai
Nishtha Automation Vs Commissioner Of C.E. & S.T.-Rajkot
.... 3. On the contrary, Shri R.R. Kurup, the Learned Superintendent (AR) for the Revenue justified the findings of the Learned Commissioner and submitted that the demand has rightly been made and that the appeals be rejected being devoid of any merit. 4. Heard both sides and perused the appeal ...
Customs, Excise And Service Tax Appellate, Ahmedabad
M/s Jetha Ram Mali Vs Commissioner Of Central Goods, Service Tax And Central Excise
.... this issue was no more res-integra and submitted that this Tribunal in the case of Army Welfare Housing Organisation vs. Commissioner of Central Goods, Service Tax, Delhi South Defect Misc. Order No. 50-51/2024 dated 13.03.2024 and M/s South Eastern Coalfields Limited vs. Principal Commissioner ...
Customs, Excise And Service Tax Appellate Tribunal Principal Bench, New Delhi
Commissioner Of CGST & Central Excise, Howrah Vs M/S Jagannath Suresh Kumar
.... received the sale proceeds from M/s STPL in cheque and the lower authority could not adduce any evidence to show that the amount received by the appellant was further sent back to M/s STPL. The lower authority could not adduce any cogent evidence of non-supply of the said inputs by the appellant ...
Customs, Excise And Service Tax Appellate, Kolkata
M/S Sterimed Surgicals India Pvt Ltd Vs Commissioner Of Central Excise, Service Tax & Customs, Rohtak
.... tter reached at various High Courts and Hon’ble High Courts allowed filing TRAN-1 which could not be filed due to technical glitches. The Hon’ble High Courts allowed the petitions even though the Petitioners were not having proof of technical glitches faced at the time of filing of TRAN-1. In th ...
Customs, Excise And Service Tax Appellate, Chandigarh
GRP Limited Vs Commissioner Of Central Excise & ST,Bharuch
.... it appears that the first issue is pertaining to the collection charges of the Indian bankers who in turn send the same to the appellant for collection to the foreign bankers. The department has demanded Rs. 2,37,087/- from the appellant. From the record, it appears that while exporting their go ...
Customs, Excise And Service Tax Appellate, Ahmedabad
J M Huber India P Limited Vs Commissioner Of Central Excise & ST,Vadodara-II
.... e provided Sales Promotion service in India for and on behalf of the foreign service recipient for promotion of goods belonging to the foreign service recipient. In these facts, the payment against such service received in India in convertible foreign exchange, it is settled legal position that ...
Customs, Excise And Service Tax Appellate, Ahmedabad
Kandla Port Trust Vs Commissioner Of Central Excise & ST, Rajkot
.... d that it had already discharged service tax amounting to Rs. 3,39,42,596/- pertaining to the period from April 2007 to March 2011; thus, the Appellant has in fact paid Rs. 1,82,09,184/-(3,39,42,596- 1,57,33,412) in excess of the tax that was payable by it. Therefore, no liability of service tax ...
Customs, Excise And Service Tax Appellate, Ahmedabad
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