M/s. Monotech Systems Ltd Vs Commissioner Of Customs (Airport & Cargo)
.... een given on 30.03.2013. The invoices are also dated 30.03.2013. It is the case of the Department that the importer being at Hyderabad, it is impossible for the goods to travel to Hyderabad and then be delivered to the customer at Sivakasi on the same date itself. Thus, it is presumed by the dep ...
Customs, Excise And Service Tax Appellate, Chennai
M/s TDT Copper Limited Vs Commissioner Of Customs, Delhi-III
.... etitive price without any discount; the averment of the Commissioner that the importer having accepted the value loading in the past has no reason for refusal in the intent case. Learned Counsel further submits that the issue is no longer res integra as this bench wide final order no. 60934 date ...
Customs, Excise And Service Tax Appellate, Chandigarh
M/s ASM Castings Private Limited Vs Commissioner Of Central Excise, Delhi-IV
.... debiting to the account of the appellants. It is seen that this is only a financial arrangement and it in itself does not render the appellants to be the job-workers of M/s SAL. 8. We further find that, there is no indication either in the orders placed by M/s SAL on the appellants or in t ...
Customs, Excise And Service Tax Appellate, Chandigarh
M/S Fazilka Coop Sugar Mills Ltd Vs Commissioner Of Central Excise, Chandigarh-II
.... tration proceedings against M/s a2z. This sum of Rs.50,00,000/- deposited with the appellants is being viewed, by the Revenue, as the advance for consideration of infrastructure service to be provided by the appellant. 7. We find that it would be beneficial to have a look at the definition ...
Customs, Excise And Service Tax Appellate, Chandigarh
My Home Industries Pvt. Ltd Vs Commissioner Of Customs, Rangareddy
.... iry (post clearance, after filing of return) and no Show Cause Notice was issued under Section 11A towards appropriation of this amount. Therefore the decision of the Bench would not have been different even if it is considered for a moment that the fact of non-filing of ER-1 was erroneously rep ...
Customs, Excise And Service Tax Appellate, Hyderabad
Commissioner Of C.E. & S.T.-Surat-I Vs J K Motors
.... has erred in dropping the demand of Rs. 6,28,306/- in respect of taxable services of Installation of CNG Kits provided to customers, since sales tax/VAT remained paid on the same? (iii) Whether the Commissioner has erred in extending the benefit of cum-tax benefit to the assessee, resulting ...
Customs, Excise And Service Tax Appellate, Ahmedabad
Praful Kumar Jain Vs Commissioner Of Customs Hyderabad � II
.... ars (cut pieces) weighing 211.07 grams and valued at Rs. 10,70,547/-, seized under seizure memo dated 03.10.2020. Further, he imposed a penalty of Rs. 2,14,000/- on the appellant under the provisions of the Customs Act, 1962. 11. Being aggrieved with the Adjudicating Order, the appellant fi ...
Customs, Excise And Service Tax Appellate, Hyderabad
Commissioner Central Excise & Service Tax, Delhi South Commissionerate Vs M/S Pharmax Corporation Limited
.... are versus CST, Mysore [2011 (22) S.T.R. 220 (Tri. – Bang.)] ; (ii) Olam Agro versus CST, Delhi – I [2014 (33) S.T.R. 251 (Tri. – Del.)] (b) the consideration received by one entity for providing corporate guarantee to the other is classifiable under Banking & Other Financial Servic ...
Customs, Excise And Service Tax Appellate Tribunal Principal Bench, New Delhi
M/S Shree Vinayak Prime Alloy (Pvt.) Ltd Vs Commissioner, �Respondent Central Excise & Central Goods & Service Tax, Commissionerate � Jaipur
.... as entered in the appellant’s RG 23A register and there is no evidence the appellant had not received the inputs or manufactured the final products or cleared the final products. The Adjudicating Authority did not give any findings on these submissions. There is no force in the arguments of ...
Customs, Excise And Service Tax Appellate Tribunal Principal Bench, New Delhi
M/S.Tamil Nadu Co-Operative Silk Producers� Federation Ltd Vs Commissioner Of GST & Central Excise
.... sport could be arranged either by the Principal or by the assessee and as far as the present case is concerned, it was totally immaterial, since, the sale was effected by the assessee only after obtaining the concurrence of the Principal. This action was nothing but arranging dispatch of goods o ...
Customs, Excise And Service Tax Appellate, Chennai
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