M/s. Vijex Vyapaar Private Limited Vs Commissioner of Customs (Import)
.... TR dated 28.01.2021 (case no ADD-(OI)-05/2020 clearly says- “C. Product under consideration and like Article 5. At the stage of initiation, the product under consideration was define as: The product under consideration is Black Toner in powder form. Toner is used in laser printers, ...
Customs, Excise And Service Tax Appellate, New Delhi
M/s Oriental Insurance Company Limited Vs Principal Commissioner of Central Excise, Service Tax & CGST, Delhi (North)
.... Credit Rules, not being an input service for the appellant. The law does not provide credit of service tax paid on such Group Health insurance policy premium for their employees; and (iii) Regarding difference of Rs. 9,14,590/- in the "Total premium Received “ between Audited trial bal ...
Customs, Excise And Service Tax Appellate, New Delhi
Principal Commissioner, CGST & Central Excise, Raipur (CG) Vs M/s Khyati Ispat Private Limited
.... he demand of Rs. 54,26,469/- is not sustainable in law. As the demand itself is not sustainable, the question of recovery of interest and imposition of penalty does not arise. Held Accordingly.” (emphasis supplied) 5. It is seen from the aforesaid order that the Commissioner (Appeals) ...
Customs, Excise And Service Tax Appellate, New Delhi
Commissioner, Central Excise And Service Tax Vs M/s Cipla Limited
.... i 2019 (7) TMI 1789-CESTAT NEW DELHI (xiv) Metlife Global Operations Support Centre (P.) Ltd. vs. CST, New Delhi, 2021 (46) GSTL 418 (Tri.-Del.) (xv) Makers Mart vs. CCE & ST, Jaipur 2016 (44) STR 126I (Tri.-Del.) (xvi) Makers Mart vs. CCE & ST, Jaipur 2016 (43) STR 309 (T ...
Customs, Excise And Service Tax Appellate, New Delhi
Commissioner, Central Excise And Service Tax Vs M/s Cipla Limited
.... lhi, 2019 (7) TMI 1789-CESTAT NEW DELHI (xiv) Metlife Global Operations Support Centre (P.) Ltd. vs. CST, New Delhi, 2021 (46) GSTL 418 (Tri.-Del.) (xv) Makers Mart vs. CCE & ST, Jaipur, 2016 (44) STR 126I (Tri.-Del.) (xvi) Makers Mart vs. CCE & ST, Jaipur, 2016 (43) STR 3 ...
Customs, Excise And Service Tax Appellate, New Delhi
M/s. Leisure Hotels Limited Vs Commissioner of Central Excise & CGST
.... Central Excise, Jaipur, 2014 (36) STR 669 (Tribunal-Delhi), where the Tribunal held as under:- “10. On a true and fair construction of provisions of the exclusionary clause under Explanation 1 to Section 65(105)(zzzz); and in particular sub-clause (d) thereof, we are compelled to the conclu ...
Customs, Excise And Service Tax Appellate, New Delhi
Samid Gupta Vs Commissioner of CGST & Central Excise, Delhi - I
.... to be called as declarantunder the scheme. Now we peruse Section 129 of the scheme reads as follows: 129. Issue of discharge certificate to be conclusive of matter and time period. (1) Every discharge certificate issued under section 126 with respect to the amount payable under this Sc ...
Customs, Excise And Service Tax Appellate, New Delhi
Samid Gupta Vs Commissioner of CGST & Central Excise, Delhi - I
.... to be called as declarantunder the scheme. Now we peruse Section 129 of the scheme reads as follows: 129. Issue of discharge certificate to be conclusive of matter and time period. (1) Every discharge certificate issued under section 126 with respect to the amount payable under this S ...
Customs, Excise And Service Tax Appellate, New Delhi
M/s. Nuvoco Vistas Corporation Limited Vs Commissioner of Central Excise and CGST
.... aipur, Civil Appeal No.1638 of 2006 with 5955-5956 of 2007 dated 6th Dec.,2023 and also in the case of The Kisan Cooperative Sugar Factory Ltd. Vs. Commissioner of Central Excise, Meerut-I, Civil Appeal No.3747 of 2007 dated 6th Dec., 2023, wherein it has been categorically held that the cenvat ...
Customs, Excise And Service Tax Appellate, New Delhi
M/s. DLF Assets Pvt. Ltd. Vs Commissioner of CGST & Central Excise, Delhi East
.... ed and another Vs. Union of India and Ors. reported as 2019 (8) TMI 748, observed as follows: “22. It may be noted that sub-section (1) of section -26 begins with the words “subject to the provisions of sub-section (2)”. Sub-section (2) authorizes the Central Government to prescribe the man ...
Customs, Excise And Service Tax Appellate, New Delhi
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