M/s Ennore Coke Limited Vs Commissioner Of Central Excise & Service Tax, Haldia
.... ppellant could not file Reply to the Show Cause Notice and thereafter a Notice of Hearing was sent to the appellant to appear on 17/09/2014, 24/09/2014, 08/10/2014 and 15/10/2014. As the appellant could not appeared before the Adjudicating Authority, he confirmed the demand as proposed in the Sh ...
Customs, Excise And Service Tax Appellate, Kolkata
M/s. Gencor Pacific Auto Engineering Pvt. Ltd Vs Commissioner Of Customs
.... . The facts narrated above bring out that the shipment did not contain the goods for which the appellant had placed the order to the foreign supplier. For this reason, the appellant had filed Letter before the Adjudicating Authority to permit them to abandon the goods as provided under Section 2 ...
Customs, Excise And Service Tax Appellate, Chennai
Lennox India Technology Centre Pvt. Ltd Vs Commissioner Of GST & Central Excise
.... viously such a credit is allowable under Rule 3(vii) of Cenvat Credit Rules. Having decided in favour of the appellant on the issue he however went on to state that since debonded goods were IT infrastructure which were capital goods, the credit availed on CVD was not eligible for refund. He fur ...
Customs, Excise And Service Tax Appellate, Chennai
Sudha Gupta And Others Vs Commissioner Of Customs (Import)
.... oating (P) Ltd. vs Assistant Collector Of Customs. [1993 (67) ELT 260 (KAR) / 1993 (1) KAR LJ 367] to state that even when the goods were cleared under section 47 of the Customs Act the same could still be confiscated without the order being first reversed or set aside. He further stated that th ...
Customs, Excise And Service Tax Appellate, Chennai
M/S. Hindustan Chemicals Company Vs C.C.E & S.T-Surat-II
.... .03.2011, is unsustainable. He argued that Ammonium Sulphate, being a by product of their plant, even if, it is removed under full exemption, after having claimed Cenvat Credit of duty, paid on inputs, provisions of rule 6(3)(1) of the Cenvat Credit Rules, 2004 are not attracted. 2.2 He ar ...
Customs, Excise And Service Tax Appellate, Ahmedabad
M/S Emirates Shipping Line Dmcest Vs Commissioner, Service Tax-Delhi II
.... nt to provide output service on its own account. In other words, the nature of "input services" cannot be linked to the services provided by the Agent to the Appellant; (f) The payments against "input services" procured by the Agent have, in effect, been made by the Appe ...
Customs, Excise And Service Tax Appellate Tribunal Principal Bench, New Delhi
M/S Madhur Parcel Services Pvt Ltd Vs Commissioner Of C & C. Excise
.... on the fact that the appellant undertakes door-to-door delivery on extra charges and, therefore, held that the service rendered by the appellant was of courier and not GTA. Effectively, all goods transport agencies deliver consignments from door to door; (iv) The fact that the appellant was ...
Customs, Excise And Service Tax Appellate Tribunal Principal Bench, New Delhi
Kogatam Sadik Basha Vs Commissioner Of Central Tax .. RESPONDENT Preventive - Vijayawada
.... nt are purchasing the same and thereafter selling the same in order to make profits. It is further urged that the appellant due to the COVID pandemic during the relevant time could not make proper representation and or obtained confirmation from the seller of the gold Mr Hari Gopal of Chennai. I ...
Customs, Excise And Service Tax Appellate, Hyderabad
Debesh Dey And Others Vs Commissioner Of Customs (Preventive)
.... ccordingly, proceedings were initiated for absolute confiscation of the goods recovered from the godown and to impose penalties on the appellants. 6. The matter was adjudicated and the goods found in the godown, including the green coloured refrigerant gas cylinders containing HCFC gas, mosq ...
Customs, Excise And Service Tax Appellate, Kolkata
Pallab Mitra And Others Vs Commissioner Of C.G.S.T. And C.X
.... of suspension of their CHA Licence was challenged before the Hon’ble High Court of Calcutta and consequently, suspension of CHA Licence was revoked vide judgement dated 09.01.2009; the appellant was allowed to do work on regular basis as Customs Broker. In the facts and circumstances, it is cont ...
Customs, Excise And Service Tax Appellate, Kolkata
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