Global Agencies Vs Commissioner Of Customs (Preventive)
.... ipping Services vs. Commissioner of Customs, Chennai-VIII: 2017 (352) ELT 286 (Mad.) (iii) Commissioner of Customs, Tuticorin vs. MKS Shipping Agencies Pvt. Ltd.: 2017 (348) ELT 640 (Mad.) 3. The learned Authorised Representative for the Revenue reiterated the findings of the learned ...
Customs, Excise And Service Tax Appellate, Bangalore
M/S. Jupiter International (Sales) Vs Commissioner Of G.S.T. And Central Excise
.... ectrical Mfg. Co. v. CCE, New Delhi - 1998 (98) E.L.T. 583 (S.C.), wherein it was observed that the refund claim filed before departmental authorities are to be governed by the time limit provided under the statute and the general law of limitation invoked by various High Courts under their extra ...
Customs, Excise And Service Tax Appellate, Kolkata
M/S. TCG Software Services Private Limited Vs Commissioner Of Service Tax
.... 5. I observe that the appellant has filed the present refund claim as per Notification No. 27/2012-C.E.(N.T.) dated 18.06.2012 read with Rule 5 of the CENVAT Credit Rules, 2004 and the Export of Service Rules, 2005. As per condition 2(h) of Notification No. 27/2012, the appellant has to debit ...
Customs, Excise And Service Tax Appellate, Kolkata
Mintu Pan Vs Commissioner Of Customs (Preventive)
.... ssed the decision before handing over the relied upon documents to the appellant. 4. The appellant also submits that the Show Cause Notice dated 12.03.2018 was received by them only on 17.03.2018, which is beyond the period of six months from the date of seizure of the goods on 15.09.2017. ...
Customs, Excise And Service Tax Appellate, Kolkata
M/s. VSP Steel Private Limited Vs Commissioner Of G.S.T. And Central Excise
.... led an appeal before the ld. Commissioner (Appeals)-Additional Director General (Taxpayer Services), Kolkata Zonal Unit, who vide order impugned herein upheld the order passed by the adjudicating authority and rejected the appeal filed by the appellant. 5. Aggrieved by the said denial of C ...
Customs, Excise And Service Tax Appellate, Kolkata
M/S. Palar Home Textiles Pvt. Ltd Vs Commissioner Of Service Tax
.... to the overseas agents for export of finished goods. The Revenue filed appeal against setting aside of penalties by Commissioner (Appeals). The main issue in the present appeals is whether appellant-assessees are eligible to the benefit of exemption of service tax under Business Auxiliary Servi ...
Customs, Excise And Service Tax Appellate, Chennai
Global Agencies Vs Commissioner Of Customs (Preventive)
.... ng Services vs. Commissioner of Customs, Chennai-VIII: 2017 (352) ELT 286 (Mad.) (iii) Commissioner of Customs, Tuticorin vs. MKS Shipping Agencies Pvt. Ltd.: 2017 (348) ELT 640 (Mad.) 3. The learned Authorised Representative for the Revenue reiterated the findings of the learned Comm ...
Customs, Excise And Service Tax Appellate, Bangalore
M/S Concord Maritime And Logistics Pvt Ltd Vs Commissioner Of Customs NCH -New Delhi
.... in respect of M/s Aman Overseas and by exporting less quantity than the declared quantity in respect of M/s Megha International, which appeared to be liable for confiscation under Section 113(d) and 113(i) of the Customs Act, 1962.” (emphasis supplied) 7. Learned counsel, therefore, ...
Customs, Excise And Service Tax Appellate Tribunal Principal Bench, New Delhi
M/S Cadila Pharmaceuticals Ltd And Others Vs Commissioner Of Central Excise And Service Tax, Jammu
.... o whether the appellants are entitled for interest on the refund sanctioned to them by the Department consequential to the orders passed by the Tribunal following the decision of Hon’ble Apex Court in the case of SRD Nutrients (supra). Learned Counsel for the appellants argues that interest is a ...
Customs, Excise And Service Tax Appellate, Chandigarh
M/s MYR Logistics & Travel Service Vs Commissioner Of Central Excise & Service Tax, Allahabad
.... les provided, whereas, in the impugned case the vehicle was attached with UPSRTC on profit sharing basis and not on rent or hire. Therefore reliance placed by the learned Commissioner (Appeals) on the said judgement is unjustified because the facts in the case of Vijay Travels and of the impugne ...
Customs, Excise And Service Tax Appellate, Allahabad
Get In Touch With Us
We are here to help. Want to learn more about our services? Please get in touch, we'd love to hear from you!
