New Age Laminators Private Limited Vs Commissioner of Central Goods And Service Tax & Central Excise &-Alwar
.... o arranges or facilitates supply of goods as Intermediary. Thus after 01.10.2014 the place of provision of service in respect of person who causes sale or purchase of goods or arranges goods shall be determined as per Rule 9(C). Accordingly, the place of provision of service will be location of t ...
Customs, Excise And Service Tax Appellate, New Delhi
National Engineering Industries Limited Vs Commissioner, CGST And Central Excise, Jaipur
.... CENVAT credit: From the above, it becomes clear that the name and address of the person receiving the taxable service is not a mandatory requirement. Secondly, I also find that even verification of documents has not been done by the original authority properly and on going through the invo ...
Customs, Excise And Service Tax Appellate, New Delhi
Kei Industries Ltd, Bhiwadi Vs Principal Commissioner, Cgst -Alwar
.... sed representative, however, pointed out that the judgment of Gujarat High Court in Pipavav Shipyard has been challenged by the department before the Supreme Court. 11. The submissions advanced by the learned counsel for the appellant and the learned authorised representative appearing for ...
Customs, Excise And Service Tax Appellate, New Delhi
M/s Jagdambha Phosphates Vs Commissioner Of Cgst-Udaipur
.... isions. Similar was the position prior to the amendment. It will virtually amount to an order of assessment or re-assessment in case the Assistant Commissioner or Deputy Commissioner of Customs while dealing with refund application is permitted to adjudicate upon the entire issue which cannot be ...
Customs, Excise And Service Tax Appellate, New Delhi
K. S. Infra Transmission Private Limited Vs Principal Commissioner of Central Goods Service Tax, Central Excise
.... r Sections 73 and 75 of the Finance Act, stall apply mutatis mutandis for affecting such recoveries. 5. We have heard both the parties and perused the case records. 6. In order to appreciate the arguments of the Ld Counsel for the appellant and the Ld AR, it is important to understand ...
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
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
M/s. Chettinad Cements Corporation Pvt. Ltd And Others Vs Commissioner Of CGST & Central Excise And Others
.... dated 17.03.2012 as amended by Notification No.12/2013–Cus dated 01.03.2013. The department was of the view that the appellant is not eligible to avail the CENVAT Credit of the CVD paid on the imported Steam Coal at the concessional rate of 1%/2% adv. So, separate show cause notices were issued t ...
Customs, Excise And Service Tax Appellate, Chennai
Commissioner Of Central Excise Belapur Vs Jindal Drugs Ltd
.... not agree with the view taken by the Judicial Member. He held that no manufacture had taken place in the Taloja unit of the respondent both in respect of the goods manufactured at Jammu as well as the imported goods. He further held that the activity of the respondent in bringing the goods from ...
Supreme Court Of India
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
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