M/s.Ambuja Cements Limited Vs Principal Commissioner of Central Goods and Service Tax, Central Excise
.... he present appeal is squarely covered by the decision of the Supreme Court in Commissioner of Customs and Central Excise Vs. Roofit Industries Ltd., 2015(319) ELT 221 (SC) and Commissioner of Central Excise Vs. M/s. Emco Ltd., 2015(8) TMI 200 (SC) and further by the decision of the Larger Bench ...
Customs, Excise And Service Tax Appellate, New Delhi
M/s. B. L. Goyal Vs Commissioner Customs, Central Goods & Service Tax & Central Excise
.... er of assessment stands, the duty would be applicable as per that order of assessment. The Hon’ble apex Court also clarified that the order of self-assessment is nonetheless an assessment order passed under the Act, Obviously it would be appealable by ‘any person’ aggrieved thereby, The express ...
Customs, Excise And Service Tax Appellate, New Delhi
M/s Sidhi Vinayak Associates Vs Commissioner of Central Excise, Customs And Service Tax, Dehradun
.... various lease agreements made with above mentioned Commercial firms, it cannot be disputed that monthly rent was paid by the above named concerns to each appellant after deducting tax at their end. 6.3 From the show cause notice dated 19-10-2012, it is evident that the appellants had receiv ...
Customs, Excise And Service Tax Appellate, New Delhi
Vigasa Industries Private Limited Vs Commissioner of Service Tax, Audit-1, Delhi
.... extended period is based on the allegation that they did not provide/hide the information from the department. I find that non-furnishing of information is not a ground for invoking larger period of limitation. The extended period of limitation is not invocable for yet another reason that the f ...
Customs, Excise And Service Tax Appellate, New Delhi
M/s Chaque Jour Outsourcing Solutions (Pvt.) Limited Vs Commissioner, Central Excise, Panchkula
.... ue ; that the notice had not disclosed the proper value of taxable service provided Manpower recruitment or Supply Agency services falling under section 65(105)(k) of the finance Act, 1994 as amended ‘Register to Issue services’ in their ST-3 returns filed with the department; that the non-payme ...
Customs, Excise And Service Tax Appellate, New Delhi
M/s Siegwerk India Pvt. Ltd Vs Commissioner, Central Goods & Service Tax, Commissionerate
.... beyond the normal limit of eighteen months as can be seen from the table below: Year Relevant date (Actual date of filing of return) Date of issuance of show cause notice within normal period of limitation, beyond which extended period of l ...
Customs, Excise And Service Tax Appellate, New Delhi
Shri Saurabh Bahety Vs Commissioner of Customs (Preventive), New Delhi
.... confirmed under section 28(4) because the process of assessment was not even completed. This submission also deserves to be accepted. When goods are imported, the importer self-assesses duty under section 17(1) and the proper officer can re-assess the duty under section 17(4) and if he does so, ...
Customs, Excise And Service Tax Appellate, New Delhi
M/s. Nahar Singh Contractor Vs Commissioner of CGST & Central Excise, Jaipur
.... o be set aside and appeal to be allowed. 5. While objecting all the submissions made on behalf of the appellant learned Departmental Representative submitted that this Tribunal vide final order had remanded back the matter for fresh adjudication and that the refund claim was already filed. ...
Customs, Excise And Service Tax Appellate, New Delhi
M/s. Daya Enterprises Vs Commissioner Of Customs (Export)
.... MENTIONED ON THEM SUN GLASS ...
Customs, Excise And Service Tax Appellate, New Delhi
M/s. National Engineering Industries Limited Vs Commissioner of CGST & Central Excise, Jaipur
.... facts might have not come to knowledge of the department. Thus, the assessee have suppressed the facts from the department, that have wrongly availed the Cenvat credit of Rs.12,62,107/- and not discharge the Central Excise duty of Rs.1,34,261/-, with intent to evade payment of central excise du ...
Customs, Excise And Service Tax Appellate, New Delhi
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