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Canteen Service Provider Applicability of Notificaton 218/86 S TAX DEDUCTION Second hand equipment with EPCG Licence IS SALES TAX / VAT APPLICABLE FOR TRANSPORTERS. Clearance of goods to 100% EOU Unit in SEZ under ARE3 -Reg. Service tax applicability on Directors remuneration valuation of goods and ED on scrap Two companies in different states Import of Service i.e. Payment to architect of Dubai for construction of House in India
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1 2014 (4) TMI 694 - KARNATAKA HIGH COURT
  SHRI SRINIVASAN CHANDIRA KUMAR Versus ADDITIONAL COMMISSIONER OF INCOME TAX
  Disallowance of claim u/s 48(1) of the Act assuming that appellant had claimed deduction as business expenditure under Section 37 – Held that:- The matter has been remitted back to the Tribunal for fresh adjudication - as the assesse is ready to give.....
2 2014 (4) TMI 693 - ALLAHABAD HIGH COURT
  M/s. Rifco Traders Versus State of UP. And Another
  Requirement of Notice of change in the constitution of the firm - Certificate of registration – Held that:- Section 17 deals with registration of dealers and sub-section (14)(a) read with Explanation (II) would clearly show that where there is a cha.....
3 2014 (4) TMI 692 - KARNATAKA HIGH COURT
  M/s MOOKAMBIKA TRADERS Versus THE COMMERCIAL TAX OFFICER, (AUDIT-I) & THE COMMERCIAL TAX OFFICER (INTELLIGENCE -3)
  Entertainment of writ petition – Available Alternate remedy of an appeal u/s 62 – Invocation of Extraordinary Jurisdiction of High Court – Article 226 of Constitution of India - Held that:- For the reason that petitioner has an alternate and efficaci.....
4 2014 (4) TMI 691 - KERALA HIGH COURT
  Sajeev. V. Proprietor, Dreamz, Infotech Versus Commercial Tax Officer
  Condition of Pre-deposit – Interim stay during the pendency of the appeal – Held That:- This Court finds that, Assessee had not submitted any objection, on serving the pre- assessment notice as clearly discernible from Exts. P1 to P3 - What the reaso.....
5 2014 (4) TMI 690 - BOMBAY HIGH COURT
  Mastek Ltd. Versus Commissioner of Sales Tax
  Whether the Tribunal ought to be directed to raise the questions proposed - Whether Tribunal was justified to come to conclusion that software is developed by the Applicant and transferred to HDFC, Based on records in the form of invoice and work ord.....
6 2014 (4) TMI 689 - GUJARAT HIGH COURT
  Ramesh Steels Versus Commercial Tax Officer
  Business transaction after filing of application for cancellation VAT registration but in the absence of any order from the VAT authorities assuming that registration was not cancelled - What would be the effect of withdrawal of application seeking c.....
7 2014 (4) TMI 688 - CESTAT MUMBAI
  TACO FAURECIA DESIGN CENTER PVT LTD. Versus COMMISSIONER OF CENTRAL EXCISE, PUNE-III
  Denial of refund claim - Bar of limitation - Held that:- in the case of export of service during the impugned period the relevant date is the date of receipt of the payment towards the service exported. As the appellant has filed the refund claim in.....
8 2014 (4) TMI 687 - CESTAT CHENNAI
  Chettinadu Constructions Versus Commissioner of Central Excise (ST), Madurai
  Commercial and industrial construction service - construction work undertaken for educational institutions - Revenue submitted that the institution for which construction activity was being undertaken was collecting substantial fees for providing edu.....
9 2014 (4) TMI 686 - CESTAT CHENNAI
  M/s. AVM Projection Service Versus Commissioner of Service Tax, Chennai
  Waiver of pre-deposit of tax - Projection theatre under the category of Renting of Immovable Property - Held that:- Section 65(90a) of Finance Act, 1994 renting of immovable property includes renting, letting, leasing, licensing or other similar arra.....
10 2014 (4) TMI 685 - CESTAT CHENNAI
  M/s. AVM TELEKOM Versus Commissioner of Service Tax, Chennai
  Waiver of pre deposit - business of marketing telecom services - Incentive for work done - Applicant claim that these incentives were to be paid to the staff of the applicant, hence not liable to service tax - Held that:- Prima facie, we feel that th.....
11 2014 (4) TMI 684 - CESTAT CHENNAI
  NLC Indcoserve Versus Commissioner of Central Excise, Puducherry
  Waiver of predeposit of interest - demand of interest - appellant submitted that they have erroneously paid the tax on reimbursement of administrative charges which is not warranted - man power recruitment or supply agency services - Held that:- app.....
12 2014 (4) TMI 683 - DELHI HIGH COURT
  NTPC Ltd. Versus Commissioner of Income Tax-V
  Power u/s 263 of the Act – Withdrawal of additional depreciation – Reference made for revision of sales - Whether the CIT fell into error in invoking his power u/s 263 of the Act modifying the assessment order by withdrawing the additional depreciati.....
13 2014 (4) TMI 682 - DELHI HIGH COURT
  Commissioner of Income Tax-IV Versus M/s. Devasan Investment Pvt. Ltd.
  Nature of income – STCG or business income - What factors are to be given weight while examining whether a taxpayer is a dealer in shares or having regard to the nature of investment, it is to be construed that the income bears the character of sale .....
14 2014 (4) TMI 681 - DELHI HIGH COURT
  Commissioner of Income Tax-II Versus Ashok Wadia
  Nature of income – Sale of shares - Whether the income is business income or STCG - The shares were shown as investments by the assessee, and not as stock in trade - This is an important (though not conclusive) factor - The frequency of transactions .....
15 2014 (4) TMI 680 - DELHI HIGH COURT
  CIT Versus Modi Entertainment Ltd.
  Disallowance u/s 36(1)(iii) of the Act – Interest free advances - Whether the Tribunal fell into error in setting aside the disallowance u/s 36(1)(iii) of the Act - Held that:- The Tribunal was of the view that the advancing of interest-free monies t.....
16 2014 (4) TMI 679 - DELHI HIGH COURT
  Commissioner of Income Tax Delhi-II Versus Kalindi Rail Nirman Engg. Ltd.
  Cancellation of penalty u/s 271(1)(c) of the Act – Concealment of income – Acceptance of profits @ 11% - Projects on turn-key basis taken by the assessee contractor – Held that:- The decision in MAK Data P. Ltd. Versus Commissioner of Income Tax-II .....
17 2014 (4) TMI 678 - CHHATTISGARH HIGH COURT
  The Commissioner of Income Tax, Jabalpur Versus M/s. Itarsi Oil and Flour Mills, Raipur
  Interpretation of section 80HHC(3) of the Act - Scope of the Business of assessee - Whether the word 'business' u/s 80HHC(3) of the Act means all businesses of an assessee or only that business, which is partly or fully doing export business – Held t.....
18 2014 (4) TMI 677 - GUJARAT HIGH COURT
  Rajmoti Industries Versus Assistant Commissioner of Income Tax
  Disallowance u/s 40A(3)(a) of the Act – Payment made otherwise than by account payee cheque - endorsement of crossed cheques - Held that:- It is indisputable that the term “an account payee cheque” is well understood and signifies cheque which carrie.....
19 2014 (4) TMI 676 - GUJARAT HIGH COURT
  Commissioner of Income Tax Versus M/s. Atul Intermediates
  Interpretation of section 80IA(9) of the Act – Claim of deduction u/s 80HHC of the Act - Whether the Tribunal is right in holding that the assessee can claim deduction both u/s 80HHC as also u/s 80IA despite the provisions of section 80IA(9) – Held t.....
20 2014 (4) TMI 675 - KERALA HIGH COURT
  M/s. Ilahia Trust Versus The Deputy Director of Income Tax, (Exemption)
  Maintainability of petition - Correctness and sustainability of order – Denial of exemption – Alternate remedy available – Held that:- The assessee is having an effective alternative remedy by way of appeal before the appellate authority and in the t.....
21 2014 (4) TMI 674 - KERALA HIGH COURT
  M/s. Kerala State Beverages (M&M) Corporation Ltd. Versus Assistant Commissioner of Income Tax
  Waiver of Pre-deposits - Liability to deduct surcharge and turnover tax from the income u/s 37 of the Act - Computation of income tax – Held that:- The matter is required to be considered and decided by the competent authority, before whom the statut.....
22 2014 (4) TMI 673 - GUJARAT HIGH COURT
  Commissioner of Income Tax-I Versus Diptiben D. Patel
  Genuineness of the will – Burden to prove – Deletion of unexplained jewelry – Unexplained income – Held that:- All the facts cumulatively led both the authorities to concurrently hold that the Will was not questionable - Both have rightly held that i.....
23 2014 (4) TMI 672 - ITAT MUMBAI
  Sulakshana Securities Ltd. Versus Income Tax Officer
  Nature of Income received – income from house property or income from other sources - Air-conditioning and other charges - Disallowance of property maintenance expenses – Held that:- Following SULAKSHANA SECURITIES LTD Versus INCOME TAX OFFICER [2014.....
24 2014 (4) TMI 671 - ITAT MUMBAI
  M/s. Shree Sai Construction Versus Dy. Commissioner of Income Tax
  Confirmation of penalty u/s 271(1)(c) of the Act – Additions made u/s 68 of the Act – Held that:- The findings given in the assessment proceedings are quite relevant and have probative value but such a finding alone may not justify the levy of penalt.....
25 2014 (4) TMI 670 - ITAT MUMBAI
  M/s. Kalpataru Computer Services Pvt. Ltd. Versus DCIT 9(2), Mumbai
  Typographical error – Error committed at the time of filing e-return – Non-exercise of power u/s 154 of the Act - Held that:- Due to some clerical error the decimal separator was not put in the total income declared by the assessee and as such the to.....
26 2014 (4) TMI 669 - ITAT MUMBAI
  Hetal Pinak Dedhia Versus The Income Tax Officer
  Addition made u/s 68 of the Act – Deposits in the bank account – Opportunity to file submissions not provided - Held that:- The FAA has proceeded to decide the issues after considering the submissions made by the assessee - It is not known as to whet.....
27 2014 (4) TMI 668 - ITAT MUMBAI
  The ITO 10(1) -4, Mumbai Versus M/s. Vidyavikas Educaids Pvt. Ltd.
  Addition of commission - Deletion of compensation charges – Held that:- CIT(A) was of the view that the expenditure of commission payment was incurred by the assessee wholly and exclusively for the purpose of its business and therefore was allowable .....
28 2014 (4) TMI 667 - ITAT MUMBAI
  Hidelberg Cement India Ld. (Formerly known as Indorama Cement Ltd.) Versus The Addl. Commr. of Income Tax
  Fee treated as capital expenses - Disallowance of Non-compete fee – Fee paid to Executive Director – Held that:- The payee is precluded from making a claim, for the reason that the intellectual property is developed etc. during the course of his empl.....
29 2014 (4) TMI 666 - ITAT MUMBAI
  Sentinel Electric Co. Versus The Addl. Commr. of Income Tax, Mumbai
  Disallowance of interest expenses – Addition of estimated interest - Outstanding bank balance – Held that:- The excess balance shall automatically be transferred to a Fixed Deposit account, which will earn interest for the assessee - the assessee has.....
30 2014 (4) TMI 665 - ITAT MUMBAI
  The ACIT, Cir. 4(2), Mumbai Versus M/s. Visaria Securities Pvt. Ltd.
  Depreciation on BSE card – Held that:- The decision in Sino Securities P. Ltd. Versus Income-tax Officer [2011 (11) TMI 535 - ITAT MUMBAI] and Sunidhi Consultancy Services Ltd. Versus Deputy Commissioner of Income-tax 4(2), Mumbai [2012 (4) TMI 392 -.....
31 2014 (4) TMI 664 - ITAT MUMBAI
  M/s. Finex Distribution Pvt. Ltd. Versus The ITO 9(1) -4, Mumbai
  Addition u/s 68 of the Act – Unexplained cash credit – Held that:- CIT(A) rightly held that the assessee has shown an amount of Rs. 37,06,000/- in cash - there was cash payment of Rs. 15,57,000 - CIT(A) was convinced that the assessee has failed to d.....
32 2014 (4) TMI 663 - ITAT MUMBAI
  M/s. Ultra Tech Cement Ltd. Versus The Addl CIT, Range 2(2), Mumbai
  Allowability of deduction u/s. 80IA of the Act - Captive power generating DG sets – Rail systems - Nature of benefit – Capital OR not - Sales tax exemption benefit - Held that:- As decided in assessee’s own case for the previous assessment years, it .....
33 2014 (4) TMI 662 - ITAT MUMBAI
  M/s. JM Financial Services Private Limited Versus Addl. Commissioner of Income Tax
  Disallowance of claim for depreciation on BSE and NSE Membership Card – Held that:- The decision in JM FINANCIAL SERVICES PVT LTD Versus ADDL COMMISSIONER OF INCOME TAX. MUMBAI [2013 (8) TMI 821 - ITAT MUMBAI] followed - the right of membership (incl.....
34 2014 (4) TMI 661 - ITAT MUMBAI
  Harish Z. Bhuptani Versus The Income Tax Officer (IT), Mumbai
  Penalty u/s 271(1)(c) of the Act – Deduction claim for fee paid to portfolio manager - No satisfactory explanation provided – Held that:- The assessee has furnished an explanation to the effect that he had claimed the deduction of Portfolio Managemen.....
35 2014 (4) TMI 660 - ITAT AHMEDABAD
  DCIT, Circle-1, Bhavnagar Versus Appollo Vikas Steel Pvt. Ltd.
  Restriction of disallowance of interest expenses u/s 14A of the Act – Held that:- CIT(A) has given relief to the assessee in view of the undisputed fact that assessee was having interest free funds against the investment in shares - there was no find.....
36 2014 (4) TMI 659 - ITAT DELHI
  BMK LABORATORIES PVT LTD. Versus DEPUTY COMMISSIONER OF INCOME TAX 10(3), MUMBAI
  Allowability of gross loss incurred in financing activity – Held that:- The activity of borrowing and lending is not representing the assessee’s business, being in fact barred from being so - rather than the activity being income driven (which would .....
37 2014 (4) TMI 658 - CESTAT KOLKATA
  M/s. SESA GOA LTD. Versus COMMISSIONER OF CENTRAL EXCISE, CUSTOMS & SERVICE TAX, BHUBANESWAR-I
  Exclusion from assessable value u/s 14 of the Customs Act - Consideration of FOB price as cum-duty price as it includes the export duty - Held that:- It is not in dispute that the time and place of export referred to u/s 14 are, respectively, the tim.....
38 2014 (4) TMI 657 - CESTAT NEW DELHI
  CCE, Allahabad Versus M/s. Hi- Tech Medical Products Ltd.
  Exemption of Duty - Export of goods not permitted by LOP - NEPZ, Noida – Duty on manufacture and export of syringes - Whether the case was covered under Rule 8 of the Customs (Import of Goods at concessional rate of duty for manufacturing of excisab.....
39 2014 (4) TMI 656 - CESTAT CHENNAI
  Trans Global Logistics Versus Commissioner of Customs(Seaport-Import), Chennai
  CHA - One of their employees, who was issued a photo ID Card in Form- H as per Regulation 19 (6) of Custom House Agents Licensing Regulations, 2004, was found to be not possessing the minimum educational qualification as prescribed under Regulation 1.....
40 2014 (4) TMI 655 - BOMBAY HIGH COURT
  Tata Motors Ltd. Versus Sundeep Polymers (P) Ltd.
  Winding up petition - Violation of contract - Non payment of dues - Respondents claim that statutory notice was not sent to the registered office address of the company - Held that:- Appellant filed a further affidavit dated 18th February 2014. In pa.....
41 2014 (4) TMI 654 - CESTAT NEW DELHI
  M/s. Ultimate Flexipack Ltd. Versus CCE, J&K, Jammu
  Refund of duty paid on removal of goods after including transportation charges (FOR) - area based exemption - notification no.56/2002-CE - Held that:- The invoices issued by the appellant mention only one consolidated FOR price and also mention that .....
42 2014 (4) TMI 653 - CESTAT NEW DELHI
  M/s Radha Madhav Industries Pvt. Ltd. and Shri RK. Agrawal, Director Versus CCE, Raipur
  Duty demand - Estimation of unaccounted production of sponge iron - Receipt of unaccounted iron ore - The transportation of iron ore up to the Uslapur by Railways was under the documents called Railway Receipts (RRs) issued by the Railways - Held th.....
43 2014 (4) TMI 652 - CESTAT NEW DELHI
  M/s. Ambeecee Consolidated Enterprises India P Ltd Versus Commissioner of Central Excise Delhi I
  Duty demand - Clandestine removal of goods - Documents recovered and seized from the residential premises - Held that:- Inasmuch the alleged clandestinely manufactured and cleared ingots were converted into flats by M/s. D P Processors and the findin.....
44 2014 (4) TMI 651 - CESTAT BANGALORE
  HINDUSTAN PETROLEUM CORPORATION LTD Versus Commissioner of Customs, Central Excise and Service Tax - HYDERABAD-IV
  Duty demand - Penalty - quantity shown in the Out-Turn Statement(OTS) on the basis of which the duty has been paid is less than the quantity as per the invoices - Held that:- The differential duty demand had arisen because the investigating officer a.....
45 2014 (4) TMI 650 - CESTAT NEW DELHI
  CCE. Indore Versus M/s. Grasim Industries Ltd.
  Valuation of goods - Inclusion of testing charges - whether the testing charges for the customer s tonners which according to the Respondent are optioned, are part of the transaction value of the goods - Held that:- During the period w.e.f. 01.07.200.....
46 2014 (4) TMI 649 - CESTAT NEW DELHI
  Mangal Sponge & Steel Pvt. Ltd. Versus CCE, Raipur
  Duty demand - Held that:- prima facie iron ore in question was transported to the appellants factory. Inasmuch as there is no entry in the statutory records, it leads to the reasonable conclusion that the same has been utilized in the factory for ma.....
47 2014 (4) TMI 648 - CESTAT NEW DELHI
  M/s NSP Forging Pvt. Ltd. Versus CCE, Delhi-IV
  Waiver of pre deposit - Denial of CENVAT Credit - Invocation of extended period of limitation - Held that:- We really fail to understand the late issuance of the show cause notice, by invoking the extended period based upon the same set of investigat.....
48 2014 (4) TMI 647 - CESTAT NEW DELHI
  Balajee Structural India (P) Ltd. Versus CCE, Raipur
  Cenvat Credit - Denial of benefit of transportation charges - Revenue contends that service tax credit in respect of such GTA service is not available as sales were not on FOR basis - Held that:- definition of input service was amended with effect fr.....
49 2014 (4) TMI 646 - CESTAT NEW DELHI
  CONTROL & SWITCHGEAR ELECTRIC LTD. Versus COMMISSIONER OF C. EX., NOIDA
  Reversal of CENVAT Credit - Whether, a manufacturer of final product, who procured inputs and availed MODVAT credit thereon, was entitled to remove the inputs as such, without reversal of the credit or payment of equivalent amount of duty, to a 100% .....
50 2014 (4) TMI 645 - CESTAT MUMBAI
  M/s PCP CHEMICALS PVT LTD Versus COMMISSIONER OF CENTRAL EXCISE, MUMBAI-III
  Denial of CENVAT Credit - Depreciation on the CENVAT credit of duty paid on capital goods - Held that:- Commissioner (Appeals) has discussed in the impugned order that the appellant has filed returns for the year 2008-09 and 2009-10 but they have not.....
51 2014 (4) TMI 644 - CESTAT MUMBAI
  M/s HINDUSTAN ZINC LTD Versus COMMISSIONER OF CENTRAL EXCISE, JAIPUR
  Duty demand - CENVAT Credit - Credit reversed before issuance of SCN - Whether the service availed for transportation of the staff from the residence to the factory and back can be treated as covered by the definition of 'input service', as given in .....
52 2014 (4) TMI 643 - ALLAHABAD HIGH COURT
  Raphik Mohammad Versus Commissioner, Commercial Tax
  Whether seizure of goods in purported exercise of power u/s 50 of U.P. Value Added Tax Act,2008 was justified – Seizure of Chasis of goods carrier – Exercise of Power u/s 50 – Held that:- The record shows that assessee is not a mere Driver but the ow.....
53 2014 (4) TMI 642 - ALLAHABAD HIGH COURT
  M/s. Shanky Films Versus State of UP. And Another
  Validity of the orders u/s 9(4) and 29(3) of the U.P. Trade Tax Act – Forfeiture of amount of tax deposited - Exemption under Entry Tax Act - Imported photographic papers – Held that:- Counter affidavit has been filed by the respondent no. 3 mechanic.....
54 2014 (4) TMI 641 - KERALA HIGH COURT
  M/s. Pest Control (India) PVT. Ltd. Versus The Assistant Commissioner-IV, Department of Commercial Taxes
  Condition of Pre-deposit - Interim stay during the pendency of the appeal – Held That:- It is brought to the notice that, the matter was considered by the appellate authority and Ext.P5 order dated 01.10.2013 was passed - The assessment has been modi.....
55 2014 (4) TMI 640 - CESTAT BANGALORE
  M/s Sai Service Station Ltd Versus Commissioner of Central Excise, Customs and Service Tax
  Demand of service tax - Classification of service - business auxiliary service - Exchange of old cars for new cars - Whether this service can be considered as sale - Held that:- the property is delivered and the price has been received by the seller .....
56 2014 (4) TMI 639 - CESTAT BANGALORE
  ADECCO PEOPLE ONE INDIA LIMITED Versus CCE, BANGALORE(ADJN)
  Demand of service tax - manpower recruitment agency services - Penalty u/s 76, 77, 78 - Held that:- appellants had produced a list of customers to whom they had provided service and who were exporting of their services and some of their customers had.....
57 2014 (4) TMI 638 - CESTAT MUMBAI
  M/s ACC LTD. Versus COMMISSIONER OF SERVICE TAX, MUMBAI
  Demand of service tax - Consulting Engineer's Service - Undervaluation - Held that:- In the absence of documentary evidence, there cannot be any presumption in favour of the appellant that the consideration received was for other than the Consulting .....
58 2014 (4) TMI 637 - CESTAT MUMBAI
  M/s TATA AIG LIFE INSURANCE CO LTD and others Versus COMMISSIONER OF CENTRAL EXCISE, MUMBAI & THANE-II
  Demand of service tax - Insurance Auxiliary Service - whether the appellant can utilize CENVAT Credit available with them for payment of service tax - Held that:- only change in the legal provision is the omission of Explanation under Rule 2(p). An E.....
59 2014 (4) TMI 636 - GUJARAT HIGH COURT
  Commissioner of Income Tax-I Versus Niraj Kumbhat
  Deletion of penalty u/s 271(1)(c) of the Act – Search u/s 132(4) of the Act - Undisclosed income – Held that:- Revenue contended that the assessee has not specified in its statement, the manner in which such income has been derived – the objection of.....
60 2014 (4) TMI 635 - BOMBAY HIGH COURT
  Commissioner of Income Tax-4, Mumbai Versus ICICI Web Trade Ltd.
  Excessive and unreasonable expenditure - Treatment of income from operations – Brokerage income – Held that:- Certain customers have been introduced to the assessee through the ICICI Bank Ltd. and that is how there is increase in brokerage income - T.....
61 2014 (4) TMI 634 - KERALA HIGH COURT
  The Commissioner of Income Tax Versus M/s. Koottummal Groups
  Applicability of section 40A(3) of the Act – Relationship of Agency present or not - Whether the Tribunal was justified in accepting the contention that there existed an agency between the assessee and M/s. Reliance Communication to justify its concl.....
62 2014 (4) TMI 633 - GUJARAT HIGH COURT
  Commissioner of Income Tax –II Versus Leo Formulations Pvt. Ltd.
  Rejection of book results – Restriction of extra consumption of raw materials – To what extent the additions were necessary - Held that:- The AO as well as the appellate authorities held that the book results did not reflect the correct position - CI.....
63 2014 (4) TMI 632 - MADRAS HIGH COURT
  M/s. Goldmine Investments Versus The Deputy Commissioner of Income Tax
  Application for seeking review – Error apparent on the face of record - Incorrect method of computation of profits adopted - Held that:- Though the assessee has not preferred any appeal as against the order dated 15.10.2004, the revenue has preferred.....
64 2014 (4) TMI 631 - ITAT HYDERABAD
  The Deputy CIT Central Circle-4, Hyderabad Versus Sri Ramprasad Agarwal And Others
  Estimation of profit - Estimated unaccounted turnover of unaccounted receipts – Held that:- The CIT(A) worked out the turnover on the basis unaccounted electricity charges worked out at Rs. 13,98,08,035 and estimated the profit on it at 2.76% - Accor.....
65 2014 (4) TMI 630 - ITAT HYDERABAD
  Dy. Commissioner of Income-tax Versus Sri Grosu Murali Krishna, Nellore.
  Addition made towards unexplained opening balance – Held that:- The decision in Smt. Surapu Indira Devi Vs. ACIT [2014 (3) TMI 679 - ITAT HYDERABAD] followed – The finding given by the CIT(A) is justified as there is no seized material to disturb the.....
66 2014 (4) TMI 629 - ITAT MUMBAI
  Aker Powergas Systems Pvt. Ltd. Versus The DCIT-10(1), Mumbai
  Reasonableness of the sum offered - Addition of notional income on security deposit – Computation of house property u/s 23(1)(a) of the Act - Whether the rental income offered by the assessee @ Rs. 11 lakhs per month is reasonable or not – Whether th.....
67 2014 (4) TMI 628 - ITAT MUMBAI
  The ACIT, Central Circle-20, Mumbai Versus M/s. Universal Medicare Pvt. Ltd., (Successor to Banner Pharmacaps India Pvt. Ltd,)
  Deletion of penalty u/s 271(1)(c) of the Act – Bonafide for claiming deductions proved - Held that:- A fraud/defalcation has been committed by one of the employees of the assessee which came to the notice of the assessee in 2005 - the return of incom.....
68 2014 (4) TMI 627 - ITAT MUMBAI
  Hamid Indrapurwala Versus The Income Tax Officer, Mumbai
  Bar of limitation - Validity of the penalty order passed u/s 271B of the Act – Held that:- The penalty proceedings have been initiated on 06.10.2003 and also again on 09.02.2004 - But the penalty order has been passed only after 03.03.2006 – the pena.....
69 2014 (4) TMI 626 - ITAT MUMBAI
  Intergold (India) Pvt. Ltd. Versus DCIT 8(2), Mumbai
  Nature of loss – Speculation Loss or not – Forward exchange contracts – Held that:- The decision in CIT vs. Badridas Gauridu (P) Ltd vs. CIT [2003 (1) TMI 61 - BOMBAY High Court] followed – In order to hedge against losses, the assessee had booked fo.....
70 2014 (4) TMI 625 - ITAT MUMBAI
  The ACIT, Circle-9(3), Mumbai Versus M/s. Sun Transtamp Pvt. Ltd.
  Eligibility for deduction u/s 80IB(2) of the Act – Process amounts to manufacture or not u/s 80IB(2)(iii) of the Act – Held that:- The decision in ACIT Vs National Lamination Industries [2007 (6) TMI 230 - ITAT AHMEDABAD] followed – There cannot be t.....
71 2014 (4) TMI 624 - ITAT MUMBAI
  M/s. Riddhi Siddhi Comm. Co. Ltd. Versus ITO-Wd. 3 (3) (1), Mumbai
  Validity of passing of effect order – Petition pending u/s 154 of the Act not decided – Held that:- The proceedings under section 154 of the Act have nothing to do with the action of the AO in giving effect to the order of the Tribunal - the appeal o.....
72 2014 (4) TMI 623 - ITAT AHMEDABAD
  20 Microns Limited C/o NC Vaishnav & Co. Versus DCIT, Ci rcle-4, Baroda
  Disallowance of product development expenses – Capital or revenue expenses – Depreciation on product development expenses – Held that:- The expenses has been outsourced as assessee did not have any skill/specialized personal - As per Section 35AB, wh.....
73 2014 (4) TMI 622 - ITAT DELHI
  Dy Commissioner of Income Tax Circle 14(1), New Delhi Versus Panasonic AVC Networks India Co Ltd
  Deletion of arm's length price (ALP) adjustment – Margins used for adjustment - Whether the CIT(A) has erred in using the margins of the assessee after allowing for adjustment for capacity utilization – Held that:- CIT(A) rightly held that in case a .....
74 2014 (4) TMI 621 - ITAT VISAKHAPATNAM
  M/s. KTC Ferro Alloys Pvt. Ltd. Versus Addl. CIT
  Transfer pricing adjustment – Purchase of raw materials from AE - Determination of ALP – CUP method appropriate or not – Held that:- The TPO has wrongly rejected the quotations from Asian Metal - Asian Metal is one of the leading Marketing Researcher.....
75 2014 (4) TMI 620 - ITAT COCHIN
  ASSTT COMMISSIONER OF INCOME TAX Versus M/s QUILON MEDICAL TRUST MEDICITY
  Addition u/s 69A of the Act – Quantification of unaccounted investment – Rejection of books of account not made – Held that:- During the course of search operation incriminating materials was found which disclosed investment of undisclosed income for.....
76 2014 (4) TMI 619 - ITAT AHMEDABAD
  ASSTT COMMISSIONER OF INCOME TAX Versus SAMAY TILES LTD
  Adoption of Net profit against GP – Unaccounted sales – Expenses incurred over and above MRP disclosed – Held that:- The Assessee had suppressed sales and also suppressed the expenses and in view of these facts, the books of accounts of the Assessee .....
77 2014 (4) TMI 618 - ITAT DELHI
  Income-tax Officer, New Delhi Versus M/s Rajat Deep Overseas (P) Ltd.,
  Claim of deduction u/s 80IC of the Act - Applicability of section 115JB of the Act – Partial disallowance of 10% of turnover as profit on account of the market value of the brand – Held that:- The assesses books have been accepted, brand is owned by .....
78 2014 (4) TMI 617 - ITAT CHENNAI
  Deputy Commissioner of Income-tax Versus Flow Link Systems (P.) Ltd.
  Determination of ALP - CUP method or Profit margin method – Held that:- The TPO has judiciously arrived at a conclusion for adopting a TNMM method and compared the financial results of the assessee company and the comparable company M/s. Audco India .....
79 2014 (4) TMI 616 - ITAT HYDERABAD
  Dy. Commissioner of Income-tax, Circle – 16(1), Hyderabad Versus M/s Lanco Infratech Ltd.,
  Addition towards excess claim of depreciation on electrical equipments – Held that:- The emphasis for granting higher rate of depreciation as far as wind electric generators are concerned, the necessity is to examine the functional test of the equipm.....
80 2014 (4) TMI 615 - ITAT HYDERABAD
  Cordys R & D (India) (P.) Ltd. Versus Deputy Commissioner of Income-tax
  Selection of comparables - Confirmation of use of filters – Comparative analysis – Held that:- The assessee's contention that it is functionally different, cannot hold much water - Be that as it may, fact however remains that M/s Infosys Technologies.....
81 2014 (4) TMI 614 - ITAT DELHI
  Income-tax Officer Versus Net Freight (India) (P.) Ltd.
  Deletion made on account to international transaction with AE – Determination of method – Held that:- The method specifies in Clause (ii) that the relative contribution made by each of associated enterprise should be evaluated on the basis of FAK ana.....
82 2014 (4) TMI 613 - ITAT AHMEDABAD
  KD BHATIA DYEING & PRINTING MILLS PVT LTD Versus DEPUTY COMMISSIONER OF INCOME TAX
  Addition on account of entire job charges on alleged clearance of 836120 Mts. Of Man made processed fabrics worked out by the central excise authorities during the search proceedings – Facts filed in Affidavit not appreciated – Held that:- During the.....
83 2014 (4) TMI 612 - DELHI HIGH COURT
  Directorate of Enforcement Versus Delco Precitone Jewellers Pvt. Ltd. And Others
  Condonation of delay - Inordinate delay of 804 days in filing of appeal - Section 35 of FEMA - Held that:- Section 54 FERA permits an appeal to be filed to the High Court within 60 days. The proviso clearly prescribes that the High Court shall not en.....
84 2014 (4) TMI 611 - CESTAT MUMBAI
  COMMISSIONER OF CUSTOMS (PREVENTIVE), MUMBAI Versus ABU BACKER
  Smuggling – Whether goods were notified goods – Burden of Proof - Issuance of show cause notice - Held that:- Since goods seized in question are not notified goods - Thus, the burden of proof that these goods are smuggled in nature is on the Revenue .....
85 2014 (4) TMI 610 - CESTAT NEW DELHI
  CC, ICD, TKD, New Delhi Versus M/s. Star Personal Transport Pvt. Ltd.
  Classification of goods - spare parts for Segway two wheelers - Classification under 87142090 or under sub-heading 87119099 - Held that:- The bill of entry describes the goods as ‘spare parts for Segway two wheelers’. There is nothing in the examinat.....
86 2014 (4) TMI 609 - CESTAT MUMBAI
  M/s BV CHINAI AND CO (I) PVT LTD. Versus COMMISSIONER OF CUSTOMS (CSI AIRPORT), MUMBAI
  Penalty for aid and abetment in Mis-declaration on CHA – u/s 112(a) of the Customs Act - Exemption Notification – Held That:- Matter related only to penalty, the matter is taken up for final disposal – In view of responsibility for the declaration ma.....
87 2014 (4) TMI 608 - SUPREME COURT
  Sakuma Exports Ltd. Versus Louis Dreyfus Commodities Suisse SA.
  Jurisdiction of court - petition under Section 34 - International commercial award of an arbitral tribunal constituted by the Refined Sugar Association, London - Held that:- Since one of the terms and conditions of the agreement makes the contract su.....
88 2014 (4) TMI 607 - CESTAT NEW DELHI
  CCE, Jalandhar Versus M/s. Mukerian Papers Ltd.
  SSI Exemption - clubbing of clearance - Duty demand - Penalty u/s 11AC - Interest u/s 11AB - Whether both the units, Unit No.I and Unit No.II of the Respondent company would be eligible for exemption under notification no.4/97-CE dated 1.3.97 and suc.....
89 2014 (4) TMI 606 - CESTAT NEW DELHI
  M/s Shreyans Industries Ltd. Versus CCE, Jalandhar
  Valuation of goods - Inclusion of dharmada charges, transit insurance charges and freight charges - Held that:- appellant s sales were at the factory gate and during the period upto 30/6/2000, the assessable value was the normal price at the time and.....
90 2014 (4) TMI 605 - CESTAT MUMBAI
  ASIAN PAINTS LTD. Versus COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX (LTU), MUMBAI
  Denial of Cenvat credit - Exempted services - Held that:- Out of the Rs. 3.83 crore credit taken as mentioned above, about Rs.91 lakhs pertains to the period after 01/04/2011 when the definition of input service was amended so as to exclude certain s.....
91 2014 (4) TMI 604 - CESTAT NEW DELHI
  CCE, Kanpur Versus M/s LML Ltd.
  Valuation of goods - Inclusion of cost of transportation - Place of removal - whether the cost of transportation of the goods from the factory gate to the depots would be includible in the assessable value of the goods - Held that:- In terms of Secti.....
92 2014 (4) TMI 603 - CESTAT BANGALORE
  M/s. Jindal Aluminium Ltd. Versus CCE-III, Bangalore
  CENVAT Credit - Clearance of aluminium pipes to an SEZ developer without payment of duty - Held that:- such clearances can be made without payment of duty - amendment to the Rule brought out in December 2008 has retrospective effect and, therefore, c.....
93 2014 (4) TMI 602 - CESTAT NEW DELHI
  M/s Pramod Telecom (P) Ltd. Versus CCE, Lucknow
  Denial of CENVAT Credit - Xerox copy of invoices - Penalty - Held that:- when common bill of entry in the name of several importers is filed by the courier agency and photocopies are given to the importers with the importers name appearing in it, the.....
94 2014 (4) TMI 601 - CESTAT CHENNAI
  M/s. Sundaram Clayton Ltd. Versus CCE, Chennai  II
  Waiver of pre deposit - Availment of CENVAT credit benefit - Held that:- Prima facie, we take note of the fact there are conflicting views by an adjudicating authority at Commissioner level and an appellate authority at Commissioner level. We also se.....
95 2014 (4) TMI 600 - CESTAT CHENNAI
  Madras Cements Ltd. Versus Commissioner of Central Excise, Trichy
  Exemption under under Notification No.67/95-CE dt. 16.3.95 - Whether ‘clinkers’ manufactured and consumed captively in the manufacture of cement is eligible for exemption from payment of duty under Notification No.67/95-CE dt. 16.3.95 - Held that:- a.....
96 2014 (4) TMI 599 - CESTAT NEW DELHI
  IOL Chemicals & Pharma. Ltd. Versus CCE, Chandigarh
  Waiver of pre deposit - extended period of limitation - Denial of benefit of Cenvat credit - Held that:- demand stands raised by invoking the longer period of limitation. We note that during the relevant period, earlier decisions of the Tribunal were.....
97 2014 (4) TMI 598 - CESTAT KOLKATA
  M/s HALDIA PETROCHEMICALS LTD Versus COMMISSIONER OF CENTRAL EXCISE, HALDIA
  Waiver of pre-deposit of duty - Levy of duty - Intermediate product - partially processed Naptha, namely CLS - Residual Fuel Gas(RFG) as an intermediate excisable product, manufactured out of cracking Naptha - Held that:- duty is not payable on part.....
98 2014 (4) TMI 597 - Karnataka High Court
  Commissioner Versus Tribhuvan Motors Ltd.
  Demand of service tax - business auxiliary services - whether the activity carried on by the assessee falls within the definition on ‘business auxiliary services’ - Held that:- Following decision of Commissioner of Service Tax v. M/s. Scott Wilson Ki.....
99 2014 (4) TMI 596 - Karnataka High Court
  Commissioner Versus VS. Patil
  Penalty u/s 78 - Tribunal without exercising jurisdiction u/s 80 reduced penalty to 25% - Held that:- When the duty and penalty is paid even before an order passed by the adjudicating authority the second proviso applies and the penalty payable is on.....
100 2014 (4) TMI 595 - MADRAS HIGH COURT
  M/s. The Tamil Nadu Co-operative Milk Producers´ Federation Ltd. Versus The State of Tamil Nadu, rep. By the Deputy Commissioner (CT)
  Classification of Milk – Interpretation of Statute - Held that:- Whether milk is a subject matter of taxation under the First Schedule or under the Third Schedule - Held that:- During the relevant assessment year, 1993-94, milk was very much a subjec.....
101 2014 (4) TMI 594 - SUPREME COURT
  Cryptom Confectioneries Pvt. Ltd. Versus State of Kerala
  Leviability of Tax – Sales tax on Brand name holder & Licensee - Tax u/s 5(2) the Kerala General Sales Tax Act, 1963 – Interpretation of Section 5(2) of KVAT Act - Brief Facts - M/s. Bristo Foods Pvt. Ltd. has license and is permitted to use the bran.....
102 2014 (4) TMI 593 - SUPREME COURT
  M/s Mamta Surgical Cotton Industries, Rajasthan Versus Assistant Commissioner (Anti-Evasion), Bhilwara, Rajasthan
  Rate of tax on Surgical Cotton - Classification – Interpretation of Statute – Whether the manufacturing process is involved in the production of surgical cotton from cotton in terms of definition mentioned u/s 2(27) of the Act and whether the same co.....
103 2014 (4) TMI 592 - SUPREME COURT
  Moser Beer India Ltd. Versus State of UP. & Others
  Liability to pay Entry tax – Entry Tax on import of Crude oil - Constitutional validity of the UP Tax On Entry of Goods Into Local Areas Act, 2007– Issuance of Demand Notice - Held that:- The State has admitted that the assessees, for the period of 2.....
104 2014 (4) TMI 591 - ALLAHABAD HIGH COURT
  M/s. Jharkhand Bengal Freight Carrier Pvt. Ltd. Versus The Commissioner, Commercial Tax
  Whether the Tribunal was justified in affirming the order of seizure even by ignoring its own finding - Order of seizure – Excuse of unavailability of weightment slip - Refusal of acceptance of Documents by AC – Action of AC not Bona-fide - Held that.....
105 2014 (4) TMI 590 - KARNATAKA HIGH COURT
  M/s MAYA APPLIANCES (P) LTD. Versus ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES AND OTHERS
  Valuation - deduction of quantity discounts allowed in the tax invoices – Taxable turnover - Eligibility for Tax Deduction – Held that:- From bare perusal of the invoice it is clear that the discount shown in the invoice is not relatable to the sale .....
106 2014 (4) TMI 589 - CESTAT NEW DELHI
  M/s. Vishal Packaging Versus CCE, Raipur
  Demand of service tax - Manufacture of corrugated boxes from craft paper on job work basis - Business Auxiliary services - Held that:- There is no dispute about the nature of the activity of the appellant - making corrugated boxes from craft paper on.....
107 2014 (4) TMI 588 - CESTAT NEW DELHI
  M/s RELIGARE SECURITIES LTD. Versus COMMISSIONER OF SERVICE TAX, DELHI
  Valuation - inclusion of Delayed Payment Charges (DPC) - Whether the DPC collected by the appellants from their clients in those cases where the appellants have already made payments to the Exchange but has not recovered the same from their clients, .....
108 2014 (4) TMI 587 - CESTAT BANGALORE
  Mantri Developers Pvt Ltd. Versus Commissioner of Customs, Central Excise and Service Tax - Hyderabad-iv
  Construction residential complex - Works contract - Assessee pays Vat as well as Service tax - Composition scheme - Held that:- definition of works contract in Section 65(105)(zzzza) clearly covers construction of new residential complex or a part th.....
109 2014 (4) TMI 586 - COMPETITION COMMISSION OF INDIA
  M/s Consim Info Private Limited Informant and Consumer Unity & Trust Society (CUTS) Versus M/s Google Inc., USA and M/s Google India Private Limited
  Discrimination in search advertising and online search - Abuse of dominant position - CCI had ordered investigation into allegations of abuse of dominant position by Google by practices like search bias, search manipulation, denial of access etc and .....
110 2014 (4) TMI 585 - DELHI HIGH COURT
  Raman Narula, Club Med India Branch Office Versus The Director of Enforcement
  Violation of Section 8(1), 16(1), 9(1)(a) and 9(1)(c)of the Foreign Exchange Regulation Act, 1973 - Special Director purportedly issued a Corrigendum stating that paragraph No. 87 is deleted and in paragraph No. 88 in line No.2 after the words ‘Notic.....
111 2014 (4) TMI 584 - CESTAT MUMBAI
  SURESH GANGARAM HOLE AND OTHERS Versus COMMISSIONER OF CUSTOMS, AIRPORT, MUMBAI
  Confiscation of foreign currency - Attempt to smuggle - Held that:- Foreign currency equivalent to Rs. 1.25 crore seized on 08/01/2006 is with the department and thus, interest of the Revenue is secured and also taking note of the decision of the hon.....
112 2014 (4) TMI 583 - CESTAT MUMBAI
  WADHWANI COMMODITIES TRADING PVT LTD. Versus COMMISSIONER OF CUSTOMS, MUMBAI-I
  Valuation - Payment on Differential import duty – Duty on ‘white poppy seeds' - Held that:- To determine the value of goods under importation the methods prescribed and the procedures set out in the Customs Valuation Rules, 2007 have to be followed s.....
113 2014 (4) TMI 582 - CESTAT MUMBAI
  EMERSON ELECTRIC CO (INDIA) PVT LTD. Versus COMMISSIONER OF CUSTOMS (IMPORT), MUMBAI
  Valuation - inclusion in the value of import of goods - Nexus of importation of goods with expenses incurred in foreign exchange – Whether the expenditure incurred in foreign exchange has anything to do with the goods imported by the appellant – Held.....
114 2014 (4) TMI 581 - SUPREME COURT
  Reliance Industries Ltd. & Others Versus Union of India
  Appointment of arbitrator - Reference to arbitration was sought on behalf of the three partners to the PSC - matter was left to the two arbitrators to nominate the third arbitrator who shall be the Chairman of the Arbitral Tribunal - However two arbi.....
115 2014 (4) TMI 580 - CESTAT AHMEDABAD
  M/s Super Industries, Shri SB. Rathod, Shri AJ. Mehta Versus CCE Vadodara
  Classification of the goods - Denial of benefit of SSI exemption - clubbing of clearances - Held that:- as far as clubbing of clearances of M/s Royal Engineering by holding the said unit as dummy of M/s Super Industries is concerned, the allegations .....
116 2014 (4) TMI 579 - CESTAT CHENNAI
  CCE, Chennai  II Versus M/s. Electrosteel Castings Ltd.
  CENVAT Credit - freight for outward transportation from the place of removal - Whether the respondents are eligible to avail CENVAT credit for the service tax paid on freight for outward transportation from the place of removal during the period Marc.....
117 2014 (4) TMI 578 - CESTAT AHMEDABAD
  M/s National Conductors Versus CCE&ST., Daman
  Duty demand - Job Work - whether the main appellant National Conductors could clear finished goods manufactured out of their own raw-materials without payment of duty under job work challans - Held that:- appellant had cleared finished goods manufact.....
118 2014 (4) TMI 577 - CESTAT AHMEDABAD
  M/s. Chalthan Vibhag Khand Udyog Sahakari Mandali Ltd. and others Versus CCE. & ST. - Surat-I
  Cenvat Credit - Demand of 5% of the value of the exempted goods cleared from their factory premises which are Bagasse, Press-mud and Bio-compost - Held that:- there is no dispute as to the fact that appellant is manufacturing VP sugar. While manufact.....
119 2014 (4) TMI 576 - CESTAT AHMEDABAD
  COMMISSIONER OF CENTRAL EXCISE, VADODARA-II Versus M/s PANASONIC BATTERY OF INDIA CO LTD AND VICE VERSA
  Denial of refund claim - Whether the appellant is eligible for refund of the amount paid in excess by them prior to 25.06.1999 for which there was a provisional assessment - Held that:- referral order [2013 (9) TMI 652 - CESTAT AHMEDABAD] had only re.....
120 2014 (4) TMI 575 - CESTAT CHENNAI
  Everest Industries Ltd. Versus Commissioner of Central Excise, Coimbatore
  Waiver of predeposit of CENVAT credit - Credit was denied on the ground that it was taken on the basis of debit notes - Held that:- it is not clear why the input service provider has issued debit note only in respect of this particular appellant and .....
121 2014 (4) TMI 574 - CESTAT NEW DELHI
  COMMISSIONER OF C. EX., RAIPUR Versus SHARDA ENERGY & MINERALS LTD.
  Demand of Interest on cenvat credit wrongly taken but reversed before utilization - Held that:- interest would be payable from the date Cenvat credit is taken or utilized wrongly - assessee had not taken or utilized the Credit but only availed wrong.....
122 2014 (4) TMI 573 - CESTAT CHENNAI
  LG BALAKRISHNAN AND BROS LTD Versus COMMISSIONER OF CENTRAL EXCISE, COIMBATORE
  Waiver of predeposit of differential duty - valuation - clearance of clearing the semi-finished goods to their other unit - revenue contended that while arriving at 110% of the value in accordance with CAS-4, assessee hase failed to take into account.....
123 2014 (4) TMI 572 - CESTAT AHMEDABAD
  M/s. Ganpati Alloys Versus Commissioner of Central Excise Vapi
  Waiver of pre deposit - Availment of ineligible cenvat credit - Availment without actually receiving the goods - Held that:- this case is regarding availment of ineligible cenvat credit by the appellant without actually receiving the goods, during th.....
124 2014 (4) TMI 571 - CESTAT AHMEDABAD
  M/s UNITED PHOSPHORUS LTD Versus COMMISSIONER OF CENTRAL EXCISE, SURAT-II
  Denial of cenvat credit - distribution of credit by the head office as ISD - The lower authority felt that the amount of credit availed by the appellant is ineligible as head office has availed and service tax paid based upon photo copies of debit no.....
125 2014 (4) TMI 570 - CESTAT NEW DELHI
  Commissioner of Central Excise, Noida Versus M/s. Super Cassettes Industries Ltd.
  Maintainability of appeal - Compliance with Section 35B - Held that:- notes were prepared by the Inspector and Superintendent and forwarded to the higher officers which in turn placed the file before the Committee of Commissioners. There is no indepe.....
126 2014 (4) TMI 569 - ITAT HYDERABAD
  Asst. Director of Income-tax (International Taxation) Versus M/s Bartronics India Ltd.
  Applicability of section 9 of the Act – Royalty for technical services – Supply of software on license – Article 12 of Indo-Singapore Treaty – Liability to deduct TDS u/s 195 of the Act - Held that:- Relying upon Motorola Inc. Versus Deputy Commissio.....
127 2014 (4) TMI 568 - ITAT MUMBAI
  Assistant Commissioner of Income-tax Versus Dow Agrosciences India (P.) Ltd.
  Disallowance of advertisement and sales expenses - Disallowance of miscellaneous expenses - Adhoc disallowance of expenses – Held that:- The disallowance made by the AO is adhoc disallowance without pointing out any defect in the claim of the assesse.....
128 2014 (4) TMI 567 - ITAT AHMEDABAD
  Jethiben K. Patel Discretionary Trust and others Versus Asst. Commissioner of Income-tax Circle 10, Ahmedabad
  Recording of reasons u/s 147 of the Act – Validity of issue of notice u/s 148 of the Act – Held that:- Scrutiny of assessment was made but notice u/s.148 was issued within four years – Relying ACIT vs. Rajesh Jhaveri [2007 (5) TMI 197 - SUPREME Court.....
129 2014 (4) TMI 566 - ITAT HYDERABAD
  Asst Commissioner of Income-tax Versus M/s. Dodla Dairy Ltd
  Deletion of disallowance u/s 40A(3) of the Act – Payments made to the MD –Amount paid for conversion from currency of small denomination into currency of higher denominations – balance represents the advance given for incurring expenditure on behalf .....
130 2014 (4) TMI 565 - ALLAHABAD HIGH COURT
  Commissioner of Income Tax-Ii Kanpur Versus M/s. NK. Laminates (P) Ltd.
  Block assessment - Addition made on the basis of loose papers – Under invoiced sales of Kattha – Search and seizure - Whether the Tribunal was correct in not upholding the order of the AO wherein the addition on account of under invoiced sales of Kat.....
131 2014 (4) TMI 564 - GUJARAT HIGH COURT
  Commissioner of Income Tax –I Versus Vikrambhai Somabhai Patel
  Exemption from payment of capital gain u/s 10(37) of the Act - Compensation received as compulsory acquisition of agricultural land – Held that:- The decision in Commissioner of Income Tax Versus Amrutbhai S. Patel [2013 (5) TMI 449 - GUJARAT HIGH CO.....
132 2014 (4) TMI 563 - GUJARAT HIGH COURT
  Commissioner of Income Tax Versus Adani Wilmar Limited
  Deletion made u/s 92CA(3) of the Act – Determination of ALP – Authenticity of the rate list – Held that:- The determination of Arm’s Length Price u/s 92C of the Act is to be done as per the Rules contained in Rule 10B Clause A to subsection 10 - In t.....
133 2014 (4) TMI 562 - ALLAHABAD HIGH COURT
  Commissioner of Income Tax, Meerut And Another Versus M/s. Jindal Polyester & Steel Ltd. Ghaziabad
  Levy of penalty for claim of excess depreciation - Minimum alternate tax - Change in method of charging depreciation - Straight line to written down value method - Held that:- The decision in Apollo Tyres Vs. CIT [2002 (5) TMI 5 - SUPREME Court] foll.....
134 2014 (4) TMI 561 - BOMBAY HIGH COURT
  Commissioner of Income Tax-2 Versus M/s. Ultra Tech Cement Ltd.
  Admission of appeal - Determination of substantial question of law – Held that:- Appeal of the revenue admitted on the following question of law, "whether the respondent assessee is eligible for deduction under Section 80IA of the Income Tax Act by u.....
135 2014 (4) TMI 560 - DELHI HIGH COURT
  COMMISSIONER OF INCOME TAX-II Versus MODI SPINNING MILLS AND WEAVING MILLS CO LTD
  Validity of admission of additional grounds – Held that:- Even though the Tribunal order states that the assessee’s plea is cogent with the issues in the appeal to be adjudicated in the light of its all revised returns and figures and therefore admit.....
136 2014 (4) TMI 559 - DELHI HIGH COURT
  Commissioner of Income Tax-1 Versus Bokaro Power Supply Co. Ltd.
  Nature of income - Interest earned on margin money - Whether the interest earned by the assessee on the margin money deposited by it for borrowing amounts to finance its expansion i.e. setting-up of 9th Boiler Project for generation of power was capi.....
137 2014 (4) TMI 558 - GUJARAT HIGH COURT
  Commissioner of Income Tax - III Versus The Riddhi Siddhi Gluco Boils Limited
  Inclusion of Pre-operative expenses – Re-computation u/s 115JB of the Act - Whether the Tribunal is right in directing the AO not to include the preoperative interest expenses while re-computing the book profit u/s.115JB of the Act – Held that:- The.....
138 2014 (4) TMI 557 - ITAT MUMBAI
  Mr. Suresh R. Solanki Versus Addl. Commissioner of Income Tax
  Penalty u/s 271E of the Act – Repayment of loan made in cash – Held that:- The assessee had taken loan from his father in the earlier financial years through cheques - The re–payment of a loan in cash clearly violates the provisions of section 269T a.....
139 2014 (4) TMI 556 - ITAT DELHI
  M/s. Frigoglass India Pvt. Ltd. Versus DCIT Circle 11(1), New Delhi
  Validity of confirmation of order u/s 92CA(3) of the Act – Transfer pricing adjustment of international transaction – No material or cogent reason for rejecting the economic analysis – Determination of Arm’s length price - Application of TNMM or CPM .....
140 2014 (4) TMI 555 - ITAT DELHI
  Deputy Commissioner of Income Tax Versus M/s. Embee Diagnostics Pvt. Ltd.
  Deletion on account of provision of doubtful debts – Bad debts written off without verifying the actual value – Held that:- CIT(A) rightly accepted the assessee’s contention that the amount has actually been written off in the books of account - ther.....
141 2014 (4) TMI 554 - ITAT DELHI
  M/s. Satwant Exports Pvt. Ltd. (Amalgamated with JPL Hotel & Residences Pvt. Ltd.) Versus ACIT, Central Circle -21, New Delhi
  Validity of proceedings u/s 153C of the Act – Assessee Company amalgamated into other Company – Assessment of a non-existent Company – Held that:- CIT(A) rightly held that a company incorporated under the Indian Companies Act is a juristic persons - .....
142 2014 (4) TMI 553 - ITAT DELHI
  ACIT, Central Circle-18, New Delhi Versus Rashmi Chaturvedi
  Unexplained investment u/s 69 of the Act – Valuation report of DVO – Held that:- The CIT(A) gave a detailed finding of the order which has not been assailed on facts nor any contrary judgement has been brought so as to persuade as to upset the findin.....
143 2014 (4) TMI 552 - ITAT HYDERABAD
  N. Subba Reddy, Hyderabad Versus Income-tax Officer
  Non-consideration of Additional evidences – Held that:- When the appeal came for hearing before the CIT(A) on 09/01/2014 and the order was passed by the CIT(A) on 17/01/2014 - the assessee has filed certain evidences before the CIT(A) on 5/02/2014 an.....
144 2014 (4) TMI 551 - ITAT MUMBAI
  M/s. Viraj Impex P. Ltd. Versus Assistant Commissioner of Income Tax
  Penalty u/s 271(1)(c) of the Act – Assessee contended that it has furnished all the particulars of income and there is no concealment of income in the instant case and hence it is not a fit case for levy of penalty – Held that:- So long as a matter i.....
145 2014 (4) TMI 550 - ITAT MUMBAI
  Jigar Rajesh Babaria, Mahesh Vrajlal Babaria Versus Asstt. Commissioner of Income Tax
  Confirmation of disallowance u/s 14A of the Act - Held that:- The decision in Godrej & Boyce Manufacturing Co. Ltd.[ 2010 (8) TMI 77 - BOMBAY HIGH COURT] followed - Rule 8D r.w.s. 14A(2) is not arbitrary or unreasonable but can be applied only if the.....
146 2014 (4) TMI 549 - ITAT MUMBAI
  Income Tax Officer-12(2) (4) Versus Duraiya Mansur Petiwala
  Income from house property - Notional interest on interest free deposit – Determination of annual value (AV) - Whether the CIT(A) is right in directing the AO to consider the rent of the premises in accordance with the income returned by the assessee.....
147 2014 (4) TMI 548 - ITAT MUMBAI
  Income Tax Officer OSD (TDS) Versus Dhirendra Ramji Vora Ramji Lakhamshi & Co.
  Exigibility to deduction of tax at source u/s 194I of the Act – Validity of demand u/s 201(1) and 201(1A) of the Act – Held that:- 'Rent', though a term of wide import, so that any payment, howsoever described, under any arrangement for seeking or se.....
148 2014 (4) TMI 547 - ITAT DELHI
  Asstt. Commissioner of Income Tax Versus Shailesh Sharma
  Deletion made u/s 68 of the Act - Opportunity of being heard – Held that:- The onus of proving the source of money found to be received by an assessee is on the assessee itself - Where the nature and source of a receipt cannot be satisfactorily expla.....
149 2014 (4) TMI 546 - RAJASTHAN HIGH COURT
  Commercial Taxes Officers Versus Tonu Constructions
  Consideration of Sales tax revision petition u/s 86 of the Rajasthan Sales Tax Act, 1994 - petition pending for want of prosecution for 11 years – whether the assessee would be liable to pay the interest u/s 11B(1)(f) when the liability of the asses.....
150 2014 (4) TMI 545 - KARNATAKA HIGH COURT
  M/s SUMA OIL AGENCIES Versus ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES
  Whether Addl. CCT(R) was justified in denying the registered dealer purchases and thus rejecting the input tax claim made by assessee u/s 10 of the Act - Bonafide Registered dealer – Section 10 of the Karnataka Value Added Tax, 2003 - Held that:- For.....
151 2014 (4) TMI 544 - BOMBAY HIGH COURT
  The Additional Commissioner of Sales Tax Versus M/s. Otis Elevator Co. (I) Ltd.
  Withdrawal of interest - Withdrawal of interest on the refund granted - Extent of the power and jurisdiction of the appellate authority (both in the first appeal and the second appeal) u/s 55 (7) (b) and 55 (7) (c) of the BST Act – Held That:- Judgme.....
152 2014 (4) TMI 543 - BOMBAY HIGH COURT
  The Addl. Commissioner of Sales Tax, VAT-III, Mumbai Versus M/s. Narang Enterprises
  Whether Tribunal was correct in holding the sales of mineral water by way of service in the restaurant as the sales of non-alcoholic drinks falling under Schedule Entry C-II-14, when there is a specific Schedule Entry C-II-17 for mineral water - Mine.....
153 2014 (4) TMI 542 - CESTAT NEW DELHI
  M/s. Bain & Company India Pvt. Ltd. Versus CST  Delhi
  Demand of service tax - Management Consultancy and Business Auxiliary Services - Held that:- The major component of the service tax demand in these appeals is under manpower supply service on the payments made by the appellant to their holding compan.....
154 2014 (4) TMI 541 - CESTAT MUMBAI
  COMMISSIONER OF SERVICE TAX, MUMBAI Versus UNION BANK OF INDIA
  Rate of tax - revenue contended that consideration amounts were received when the rate of tax was increased from 5% to 8%, therefore, the respondents are liable to pay 8% and not 5%. - Held that:- Following decision of Vistar Construction Pvt. Ltd. [.....
155 2014 (4) TMI 540 - CESTAT NEW DELHI
  CCE.  Bhopal Versus Rohit Surfactants Pvt. Ltd.
  Cenvat Credit - GTA Service - Held that:- so long as the service tax payment by the service provider has not changed and no part of the service tax paid by him has been refunded to him, the Cenvat Credit on the basis of the invoices issued by the ser.....
156 2014 (4) TMI 539 - CESTAT NEW DELHI
  Commissioner Central Excise  Delhi-II Versus Orient Craft Limited
  Rejection of refund claim - Bar of limitation - Commissioner (Appeals) allowed refund claim - Held that:- in terms of Clause (e) of para 2 of the Notification No.17/09-ST dt.07.07.09 a manufacturer exporter registered with Central Excise or an export.....
157 2014 (4) TMI 538 - COMPETITION COMMISSION OF INDIA
  Magnolia Flat Owners Association and Rahul Kapoor Versus M/s DLF Universal Limited and others
  Contravention of the order of the Commission and the Tribunal - The applicant has stated that the "cease and desist" order passed by the Commission and confirmed by the Tribunal was binding on the opposite party - Held that:- The plea is thoroughy mi.....
158 2014 (4) TMI 537 - GUJARAT HIGH COURT
  Dhruv Parulbhai Patel Through Poa Parulbhai Laxmanbhai Patel Versus Asstt Commissioner of Income Tax
  Validity of reopening of assessment – Sale of residential property – Claim u/s 54 of the Act – Held that:- Assessment previously framed after scrutiny is sought to be reopened within a period of four years from the end of relevant assessment year - T.....
159 2014 (4) TMI 536 - DELHI HIGH COURT
  Commissioner of Income Tax (Central) -1 Versus True Zone Buildwell Pvt. Ltd.
  Interpretation of Section 292C of the Act – Materials seized and inference drawn by the revenue – Presumption as to assets, books of account - Held that:- The Tribunal rightly held that apart from the demands made by the five named commission agents .....
160 2014 (4) TMI 535 - PUNJAB & HARYANA HIGH COURT
  Commissioner of Income Tax Versus M/s. Idicula Trust Society, Faridabad
  Allowability of benefit of exemption u/s 11 of the Act - Whether the remuneration paid to specified persons was excessive and is in violation of section 13(1)(c)(ii) read with section 13(2)(c) of the Act – Held that:- The fact that the 1/3rd of the t.....
161 2014 (4) TMI 534 - PUNJAB & HARYANA HIGH COURT
  The Commissioner of Income Tax-II, Ludhiana Versus M/s. Pooja Investment Pvt. Ltd., M/s. Hero Investments Pvt. Ltd., M/s. Bahadur Chand Investment Pvt. Ltd
  Assessability of Income from sale of Mutual funds – Mutual funds are not tradable – Whether the ITAT was legally justified in holding that the income on sale of Tata Mutual Funds (dividend plan) are assessable as income from Short Term Capital Gain –.....
162 2014 (4) TMI 533 - ITAT DELHI
  M/s. Konichiva Builders Pvt. Ltd. Versus ACIT, Central Circle-9, New Delhi
  Rejection of books of accounts – Bogus accommodation entries - Held that:- In the search and on the basis of material recovered and statements obtained it has been duly established that assessee was indulging in bogus accommodation entries - No actua.....
163 2014 (4) TMI 532 - ITAT DELHI
  ITO, Ward 18 (4), New Delhi Versus Yum! Restaurants (India) Private Ltd.
  Nature of Income – Income from PGBP or from other sources - Whether income from receipt of services fee assessable under the head Profits and Gains of Business or to be treated as ‘income from other sources’ – Held that:- The decision in Yum ! Restau.....
164 2014 (4) TMI 531 - ITAT MUMBAI
  ASSTT COMMISSIONER OF INCOME TAX Versus M/s FERMENT BIOTECH LTD
  Disallowance of weighted deduction u/s 35(2AB) of the Act – In-house R&D scientific research - Nature of expenses – Capital or revenue – Held that:- The assessee has made claim for the deduction u/s 35(2AB) which is for expenditure incurred on in-hou.....
165 2014 (4) TMI 530 - ITAT DELHI
  ACIT, Central Circle 2, New Delhi Versus M/s. Wings Pharmaceuticals Pvt. Ltd.
  Deduction u/s 80IC of the Act – Value of the machinery is less than the maximum prescribed – Held that:- There was no merit in the contention of the Revenue that the assessee was not eligible to claim deduction u/s 80IC as it has failed to fulfill al.....
166 2014 (4) TMI 529 - ITAT PUNE
  EPCOS AG Versus DDIT (Intr. Tax)
  Scope of the term business connection u/s 9(1)(i) of the Act – Indo -German treaty - Whether assessee's Indian subsidiary constitute its business connection in India u/s. 9(1)(i) of the Act or a Permanent Establishment ('PE') in India under India-Ger.....
167 2014 (4) TMI 528 - ITAT JAIPUR
  Shri Kishore Madnani Versus The CIT, Kota
  Validity of Revision u/s 263 of the Act – Explanation for debit and credit entries – Held that:- The AO himself can find his order as erroneous and prejudicial to the interest of the Revenue and can make such proposal to the CIT u/s the Act - The pow.....
168 2014 (4) TMI 527 - ITAT MUMBAI
  DEPUTY COMMISSIONER OF INCOME TAX AND OTHERS Versus WORLDWIDE MEDIA PVT LTD
  Applicability of Explanation 3 to section 43(1) of the Act – Claim of depreciation @ 25% - Actual cost of the copy rights and trademarks - Whether the CIT(A) erred in holding that Explanation 3 to Section 43(1) is not applicable with regard to claim .....
169 2014 (4) TMI 526 - ITAT AHMEDABAD
  INCOME TAX OFFICER Versus EXCEL INDUSTRIES LTD
  Penalty u/s 272A(2)(g) of the Act - Failure to furnish certificate of TDS u/s 203 of the Act – Whether the failure of the assessee to furnish the certificate in respect of tax deducted at source within the time prescribed under the relevant section 2.....
170 2014 (4) TMI 525 - ITAT AMRITSAR
  Improvement Trust Versus Commissioner of Income Tax
  Cancellation of Registration u/s 12AA(3) – CIT(A) held that activities of applicant are not charitable in nature and applicant Institution does not qualify to be treated as Charitable Institution u/s 2(15) – Held that:- activities of assessee aimed a.....
171 2014 (4) TMI 524 - ITAT MUMBAI
  M/s. Indian Rare Earths Limited Versus DCIT-1(2), Mumbai
  Reopening of assessment u/s 147 – CIT(A) reopened of assessment u/s 147 and confirmed disallowance made by AO against deduction on account of de-bonding interest on capital goods – Held that:- letter dated 19.09.2007 indicates that assessee has provi.....
172 2014 (4) TMI 523 - ITAT DELHI
  SUNDER DEEP EDUCATION SOCIETY C/O M/s RRA TAXINDIA, Versus ADDITIONAL COMMISSIONER OF INCOME TAX RANGE-2, GHAZIABAD
  Addition made u/s 68 of the Act – Genuineness of the donations – Benefit of exemption u/s 11 and 12 of the Act – Applicability of section 115BBC of the Act - Held that:- The receipts are to be governed by sec. 11 and 12 of the Act. The moment assesse.....
173 2014 (4) TMI 522 - ITAT COCHIN
  KTC AUTOMOBILES Versus DEPUTY COMMISSIONER OF INCOME TAX
  Transfer u/s 2(47) - Exemption u/s 47(xiii) - partnership firm succeeded by a private limited company. - The revaluation amount was shown as loan instead of treating the same as shares in the hands of the erstwhile partners / shareholders. - Whethe.....
174 2014 (4) TMI 521 - ITAT KOLKATA
  INCOME TAX OFFICER Versus PRAVATI DEY
  Best judgement assessment - CIT(A) deleted addition made by Assessing Officer on account of bogus claim of shortage, difference in closing balance in account of IOC, cash payment of unexplained liability and estimated income from tanker lorry – Delet.....
175 2014 (4) TMI 520 - ITAT MUMBAI
  M/s Godrej Household Products Ltd. Versus Additional Commissioner of income Tax
  Restriction of assessee's claim for excess deduction u/s 80IB/80IC of Act – Held that:- Re-allocation made by A.O. on adhoc basis cannot be sustained having regard to all facts that expenditure on advertisement & publicity and schemes was in nature o.....
176 2014 (4) TMI 519 - ITAT MUMBAI
  Lala Lajpatrai Memorial Trust Versus Director of Income-tax (Exemption)
  Withdrawal of registration u/s 12AA of the Act – Applicability of section 2(15) of the Act – Premises let out occasionally – Held that:- The main object of the trust was to promote educational activities and in that process the entire premises was le.....
177 2014 (4) TMI 518 - ITAT AHMEDABAD
  The ITO. Ward-4, Bharuch Versus M/s. Shree Vindheshwari Enterprises
  Deduction u/s. 80IB(10) – legal relationship between the assessee and the end user of units - works contract - Held that:- Following decision in the case of Radhe Developers India Ltd. [2009 (4) TMI 21 - GUJARAT HIGH COURT], once the matter is goin.....
178 2014 (4) TMI 517 - ITAT PANAJI
  Sociedade De Fomento Industrial Pvt. Ltd. Versus Deputy Commissioner of Income Tax
  Disallowance – Disallowance of interest under Rule 8D(2)(ii) - Held that:- before making any disallowance u/s 14A, AO must record satisfaction having regard to accounts of Assessee that claim of Assessee that expenditure incurred is not related to in.....
179 2014 (4) TMI 516 - DELHI HIGH COURT
  ASSOCIATION FOR DEMOCRATIC REFORMS AND ANR Versus UNION OF INDIA AND ORS
  Violation of the Foreign Contribution (Regulation) Act, 1976 - Donations made to political parties for the period up to the year 2009 - Violation of Section 293(a) of the Companies Act, 1956 - Receipt of donations from the State Trading Corporation a.....
180 2014 (4) TMI 515 - ALLAHABAD HIGH COURT
  M/s. Kaka Carpets Versus Custom Excise And Service Tax Appellate Tribunal And Another
  Waiver of pre deposit - Penalty - Held that:- deposit of Rs.3 crore and furnishing of security for Rs.9 crore in view of the interim order be treated as sufficient and the appeal be heard on merit - appellant is directed to file an affidavit before t.....
181 2014 (4) TMI 514 - CESTAT AHMEDABAD
  M/s. Shri Shakti Iron & Steel Rerolling Mill Versus CC. -Kandla
  Duty demand - Redemption fine - CBEC Circular No.56/2004-Cus dt. 18.10.2004 & 450/108/2004-Cus-IV dt. 15.09.2005 - Genuineness of preshipment inspection certificate doubted - Held that:- Preshipment inspection certificate was issued by an agency whic.....
182 2014 (4) TMI 513 - CESTAT MUMBAI
  COMMISSIONER OF CUSTOMS, PUNE Versus SHRI HARI CORPORATION
  Valuation of goods - Enhancement in valuation - Import of glassware - rejection of transaction value under Rule 10A of the CVR 1988 - Held that:- importer was asked to produce a copy of the manufacturer's price-list. However, the respondent-importer .....
183 2014 (4) TMI 512 - SUPREME COURT
  Karnataka Power Transmission Corporation Limited And Another Versus M/s. Deepak Cables (India) Ltd.
  Arbitration agreement - a contract was entered into between the appellant-company and the respondent for establishing 2x8 MVA, 66/11 Sub-stations which included the supply materials, erection and civil works on partial turnkey basis - During the perf.....
184 2014 (4) TMI 511 - ITAT AGRA
  Society for Advance Health Education Versus Commissioner of Income-tax-II, Agra
  Rejection of application of registration u/s 12AA of the Act – Scope of the term Charitable purpose u/s 2(15) of the Act – Educational facilities – Held that:- At the time of consideration of application for registration u/s. 12AA, the Commissioner i.....
185 2014 (4) TMI 510 - CESTAT CHENNAI
  CCE, Chennai -I Versus M/s. Futura Fibres
  CENVAT Credit - GTA Service - whether the respondent is eligible to avail CENVAT credit on service tax paid on outward transportation service during the period from April 2007 to January 2008 - Held that:- Commissioner (Appeals) following the decisio.....
186 2014 (4) TMI 509 - CESTAT CHENNAI
  CCE, Chennai  III Versus M/s. Ultratech Cements Ltd.
  CENVAT CRedit - whether the respondents are eligible to avail CENVAT credit for the service tax paid on freight for outward transportation from the place of removal during the period March 2007 - Held that:- Calcutta High Court in the case of Vesuvio.....
187 2014 (4) TMI 508 - SUPREME COURT
  COMMISSIONER OF CENTRAL EXCISE ETC. ETC. Versus M/s ALBERT DAVID LTD ETC. ETC.
  CENVAT Credit - final product is exempted from payment of duty - The appellant availed exemption on clearance of waste and scrap under notification no.89/95-CE dated 18th of May, 1995 - SC dismissed the appeal against the decision of High Court [2013.....
188 2014 (4) TMI 507 - BOMBAY HIGH COURT
  M/s Andrew Telecom (I) Pvt. Ltd. Versus Commissioner of Customs & Central Excise, Goa
  Denial of refund claim - Refund of service tax paid under the mistake of law - Appellants paid the service tax on the value of foreign agency commission which they realized - Refund claim filed on the basis of circular of February, 1999 issued by the.....
189 2014 (4) TMI 506 - ALLAHABAD HIGH COURT
  M/s. RM. Polypack (P) Ltd. Versus Commissioner of Central Excise
  Waiver of pre deposit - Duty demand - Held that:- On merely establishing a prima facie case, interim order of protection should not be passed. But if on a cursory glance it appears that the demand raised has no leg to stand, it would be undesirable t.....
190 2014 (4) TMI 505 - ALLAHABAD HIGH COURT
  Commissioner Customs, Central Excise & Service Tax Versus M/s. Monsanto Manufacturer Pvt. Ltd.
  Confirmation of demand by the tribunal on merit after concluding that extended period of limitation cannot be invoked - valuation - tribunal concluded that that since storage of goods in the cold storage was an essential part of the clearing and for.....
191 2014 (4) TMI 504 - MADRAS HIGH COURT
  THE COMMISSIONER OF CENTRAL EXCISE, CHENNAI IV COMMISSIONERATE, CHENNAI Versus M/s POS HYUNDAI STEEL MANUFACTURING (I) LTD AND CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHENNAI
  Intention to evade duty - CENVAT Credit - assessee was not aware of the same, therefore, reversed the credit on the basis of the transaction value of the inputs, paid the differential amount in October 2003 - Equivalent penalty u/s 11AC - Suppression.....
192 2014 (4) TMI 503 - CESTAT NEW DELHI
  Drytech Processors (I) Pvt. Ltd. Versus CCE, Bhopal
  Waiver of pre deposit - Denial of benefit of exemption Notification No. 3/2007 - Held that:- precedent interim order should normally be followed but we also take note of the plea of the ld. Advocate that the amounts involved in the earlier stay order.....
193 2014 (4) TMI 502 - CESTAT CHENNAI
  M/s JANSONS TEXTILE PROCESSORS Versus CCE, SALEM
  Whether the main applicant, a textile processor was eligible for the Compounded Levy Scheme (CLS) as notified under Notification No.16/2000-CE, dated 30.04.2000, which came into effect from 01.05.2000 - Held that:- there is a strong prima facie case .....
194 2014 (4) TMI 501 - CESTAT AHMEDABAD
  M/s JAI CORPORATION LTD Versus COMMISSIONER OF CENTRAL EXCISE, VAPI
  Availment of CENVAT Credit - Credit taken in respect of the goods received from a 100% EOU - Held that:- appellant had been doing the calculation based upon the formula which has been mentioned in sub-rule (7) of Rule 3 of CENVAT Credit Rules, 2004 f.....
195 2014 (4) TMI 500 - CESTAT NEW DELHI
  CCE, Bhopal Versus MP. United Polyproline Ltd.
  Valuation of goods - addition of 1% charges recovered by the respondents from their clients and shown separately in the bills as insurance charges - Held that:- Admittedly, prior to the 01.10.96, all the invoices reflecting upon collection of 1% insu.....
196 2014 (4) TMI 499 - CESTAT AHMEDABAD
  Shri SP. Malkoti and others Versus CCE Vadodara
  Penalty under the provision of Rule 26 of Central Excise Rules, 2002 - Assessee abated in clearance of the Cigarettes under the guise of Cigar and correct duty was not discharged - Held that:- Partial stay granted......
197 2014 (4) TMI 498 - CALCUTTA HIGH COURT
  Esab India Limited Versus Swapan Kumar Chakraborty & Ors.
  Appearance of private Respondent - Held that:- workman, the private respondent, has approached the Labour Court by filing an application under Section 33 C (2) of the Industrial Disputes Act, 1947 and is being represented by the lawyer - Therefore, P.....
198 2014 (4) TMI 497 - CESTAT AHMEDABAD
  CC (Prev.) Jamnagar Versus M/s Lucky Steel Industries
  Import of steel rails as scrap - Classification and valuation of the old and used railway tracks - restricted item - rate of duty - Held that:- there is no evidence on record that the imported goods, declared as re-melting scrap was not meant for re-.....
199 2014 (4) TMI 496 - SUPREME COURT
  M/s. Nathu Ram Ramesh Kumar Versus Commr. of Delhi Value Added Tax
  Evasion of Tax – Reduction in sale amount -Absence of bills - Method of recording receipt - No specific method to record receipt - Representative sample - Representative sample of 2 days bills - Business of manufacture and sale of sweets, namkeens a.....
200 2014 (4) TMI 495 - ALLAHABAD HIGH COURT
  M/s. Bharat Sanchar Nigam Ltd. Versus Commissioner of Commercial Tax
  Disposal of Stay/interim relief - Liability of tax – Tax on the sale of SIM cards and on the rentals received on the fixed telephone service – Tax under U.P. Tax on Entry of Goods in the Local Area Act, 2007 – Held that:- Judgment in I.T.C. Ltd. vs. .....
201 2014 (4) TMI 494 - GUJARAT HIGH COURT
  State of Gujarat Versus Welspun Gujarat Stahl Rohren Ltd.
  Whether tribunal erred despite the fact that the principal order under challenge was a notice u/s 44 and not the assessment order – Jurisdiction of Tribunal – Notice for recovery u/s 44 of Gujarat VAT Act – Opportunity of hearing - Held that:- It is .....
202 2014 (4) TMI 493 - GUJARAT HIGH COURT
  Advanced Systek Pvt. Ltd. Versus State of Gujarat & 1
  Validity of Tribunal Order – Scope of appeals – Scope before tribunal - Held that:- The scope of appeals before tribunal being first and second appeal are laid down in section 73 of GVAT Act – u/s 73(6), tribunal would pass such order on the appeal a.....
203 2014 (4) TMI 492 - GAUHATI HIGH COURT
  M/s. Parle Biscuits Ltd. Versus The State of Assam (represented by the Commissioner & Secretary to the Govt. of Assam, Finance (Taxation) Department
  Validity of Board Order – Evasion of tax – Suppression of Turnover – Recalling of the assessment orders – Revisional Jurisdiction - Show Cause Notice u/s 36(1) Assam General Sales Tax Act 1993 - Object and scope of Section 36 - Held that:- Judgment i.....
204 2014 (4) TMI 491 - CESTAT BANGALORE
  M/s Elcon Infrastructure Versus Commissioner of Central Excise, Cus toms and Service Tax - BELGAUM
  Demand of service tax - Service of supply of tangible goods such as excavators, rollers, pavers etc. - Held that:- Commissioner selected five work orders and all of them give an impression that they are for supply of tangible goods. Further, we find .....
205 2014 (4) TMI 490 - CESTAT AHMEDABAD
  M/s PANCHAMAHAL STEEL LTD. Versus COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, VADODARA
  GTA service – recipient of services - payment of service tax by using cenvat credit – Held that:- Following decision of CCE vs. Nahar Industrial Enterprises Limited [2010 (5) TMI 608 - PUNJAB AND HARYANA HIGH COURT] - respondents were well within the.....
206 2014 (4) TMI 489 - CESTAT NEW DELHI
  M/s Alpine Modular Interiors (P) Ltd. Versus CST (Adjudication), New Delhi
  Demand of service tax - Business Auxiliary Service - Export - evaluation of market trends and identification of prospective customers in India for the overseas entity - Held that:- Following decision of M/s GAP International Sourcing (India) Pvt. Ltd.....
207 2014 (4) TMI 488 - CESTAT MUMBAI
  CCE, AURANGABAD Versus M/s LATUR DISTRICT CO-OP BANK LTD
  Demand of Service tax - discrepancy in the figures in the balance sheet and service returns - Banking and financial service - Bar of limitation - Held that:- To invoke the extended period of limitation, the following ingredients are to be ascertained.....
208 2014 (4) TMI 487 - CESTAT BANGALORE
  M/s Sri Lakshmi Narasimha Enterprises Versus Commissioner of Service Tax - BANGALORE-SERVICE TAX
  Demand of service tax - Work contract or site formation service - inclusion of the value of land - Held that:- one of the main grounds taken by learned counsel before the original adjudicating authority that the service rendered by the appellant is t.....
209 2014 (4) TMI 486 - MADRAS HIGH COURT
  Commissioner of Income Tax Versus M/s. Rane Brake Linings Ltd.
  Nature of expenses – Revenue or capital – Lease rents paid - Whether the Tribunal was right in holding that a lump sum paid by the assessee being lease rentals paid to Maharashtra Industrial Development Corporation is a revenue expenditure – Held tha.....
210 2014 (4) TMI 485 - BOMBAY HIGH COURT
  The Commissioner of Income Tax- III Pune Versus Shri Shriram Hiralal Soni
  Amount to be treated as cash credits u/s 68 of the Act or not – Held that:- The Tribunal has found that entries on the basis of cash books were written and maintained systematically - they were in the books of accounts of the assessee in respect of h.....
211 2014 (4) TMI 484 - GUJARAT HIGH COURT
  Commissioner of Income Tax Versus Mitesh Impex
  Segregation of metal scrap from cable scrap – Deemed export - Whether the Tribunal erred in treating the processes employed by the assessee in segregating the metal scrap from cable scrap as 'Manufacture or produce' within the meaning of section 10B .....
212 2014 (4) TMI 483 - MADRAS HIGH COURT
  Commissioner of Income Tax Versus M/s. Gimpex Ltd.
  Allowability of deduction u/s 80IB of the Act – Requirement to set off of losses - Whether the assessee has disproportionately allocated the common expenses to arrive at more profits for the "eligible units" in order to claim more relief u/s 80IB of .....
213 2014 (4) TMI 482 - GUJARAT HIGH COURT
  Commissioner of Income Tax-I Versus Shreenath Infrastructure
  Deduction u/s 80IB r.w. Section 80IB(1) of the Act – Works contract - Nature of agreement not appreciated - Profit derived from sale of unutilized FSI - Whether the ITAT was right in allowing the deduction u/s. 80IB (10) read with Section 80IB(1) of .....
214 2014 (4) TMI 481 - MADRAS HIGH COURT
  Commissioner of Income Tax Versus Ashley Services Limited
  Applicability of Explanation to section 73 of the Act - Set off of interest on amounts borrowed for purchase of shares – Speculation business - Whether a particular company dealing in shares could be brought within the mischief of Explanation or save.....
215 2014 (4) TMI 480 - BOMBAY HIGH COURT
  M/s. Nerka Chemicals Pvt. Ltd. Versus The Union of India Through The Secretary, Ministry of Finance, Department of Revenue
  Stay application - Coercive steps to recover the disputed tax by the Revenue – Held that:- The transaction is of a gift which is a capital receipt in the hands of the assessee and therefore it cannot be said to be a case of any benefit or perquisite .....
216 2014 (4) TMI 479 - GUJARAT HIGH COURT
  Gujarat Narmada Valley Fertilizers Co. Ltd. Versus Deputy Commissioner of Income Tax
  Validity of Notice for reopening of assessment – Held that:- It does emerge that the notices were issued within a period of 4 years from the end of relevant assessment years - It is equally true that in the scrutiny assessments, the AO had not addres.....
217 2014 (4) TMI 478 - KARNATAKA HIGH COURT
  M/s GUDWILL HOUSING LTD. Versus THE INCOME TAX OFFICER, BANGALORE
  Validity of reassessment u/s 147 of the Act – Held that:- The AO reopened the case u/s 147 by issuing notice u/s 148 and completed the assessment - Till the assessment was completed and till the matter reached the Tribunal, the assessee did not make .....
218 2014 (4) TMI 477 - GUJARAT HIGH COURT
  Friends of WWB India Versus Deputy Commissioner of Income Tax (Exemption)
  Validity of reopening of assessment – Mere change of opinion - The entire issue on the basis of which the assessment is sought to be reopened was examined by the AO in the original assessment - The additional requirement flowing from proviso to secti.....
219 2014 (4) TMI 476 - ITAT DELHI
  Assistant Director of Income Tax, International Taxation Versus M/s. Dolphin Drilling Limited, C/o Nangia & Co.
  Penalty u/s 271(1)(c) of the Act – Disallowance u/s 40(a)(ia) of the Act – Held that:- The assessee furnished return declaring a loss of Rs. 7,96,49,700 - The AO determined the loss at Rs. 54,51,48,532 - though the certain disallowances were made u/s.....
220 2014 (4) TMI 475 - ITAT DELHI
  HyperQuality India Pvt. Ltd. Versus ACIT Cir. 12(1), New Delhi
  Transfer Pricing adjustments confirmed by DRP and the directions which are not complied TPO – Held that:- The TP adjustments made to assesses ALP is not justified - Assessee furnished its split financials along with AE - Whereas the appellant has ear.....
221 2014 (4) TMI 474 - ITAT DELHI
  ACIT, Central Circle-7, New Delhi Versus Shri Siddharath Sareen
  Condonation of delay in filing the cross objections – Assessment u/s 253A - Assessee being an NRI – Absence of incriminating material - Held that:- The assessee is an NRI as is apparent from the facts narrated in the file relating to appellate procee.....
222 2014 (4) TMI 473 - ITAT BANGALORE
  Assistant Commissioner of Income Tax Versus M/s. Ace Fire Services
  Deletion of Additions u/s 40(a)(ia) - CIT(A) deleted addition made by AO invoking provisions of section 40(a)(ia) of Act for assessee's failure to deduct tax at source in respect of payments towards contract, commission and professional fee – Held th.....
223 2014 (4) TMI 472 - ITAT COCHIN
  New Elim Charitable & Educational Trust Versus Commissioner of Income-tax
  Meaning of "education" u/s 2(15) - Charitable purpose - coaching classes - Whether conducting coaching classes for students would fall within meaning of "education" as provided in section 2(15) of Act – Held that:- Apex Court had an occasion to consi.....
224 2014 (4) TMI 471 - ITAT HYDERABAD
  Assistant Commissioner of Income-tax Versus M/s. ADP Pvt. Ltd.
  Deletion of penalty u/s 271(1)(c) - Penalty u/s 271(1)(c ) imposed on basis of addition made on account of difference between ALP determined by TPO – CIT(A) deleted penalty imposed u/s 271(1)(c) of Act – Held that:- difference in ALP arose only on ac.....
225 2014 (4) TMI 470 - ITAT COCHIN
  Assistant Commissioner of Income-tax Versus TG. Chandrakumar
  Grant of deduction u/s 54B - CIT(A) granted deduction u/s 54B by holding that transfer took place on 17-03-2007 – Held that:- CIT(A) found that under Income-tax Act, there was a transfer on 17-03-2007 when physical possession of property was handed o.....
226 2014 (4) TMI 469 - ITAT DELHI
  ACIT, Circle 33 (1), New Delhi Versus M/s. Lahore Watch House
  Addition on valuation of stock and excess cash by A.O. - Margin of profit @ 27% was reduced from value of stock - Held that:- Inventory was made at MRP during survey operation - After making adjustment @ 27%, actual difference in stock worked out at .....
227 2014 (4) TMI 468 - ITAT MUMBAI
  Asstt. Commissioner of Income Tax Versus M/s Global Markets Centre Pvt. Limi ted
  Benefit u/s 92C(2) - CIT(A) gave benefit of safe-harbour of 5% under 2nd proviso to Section 92C(2) – Held that:- Ld. DR has no objection to restore matter to CIT(A) to decide same afresh on merits by a speaking order - Set aside impugned order of CIT.....
228 2014 (4) TMI 467 - ITAT DELHI
  INCOME TAX OFFICER Versus SMT BINA GUPTA
  Deduction u/s 54/54F - Deletion of addition made on a/c of Long Term Capital Gain - CIT(A) stated that appellant is eligible to get benefit u/s 54/54F as claimed and AO is not legally correct in withdrawing benefit for default of builders not to allo.....
229 2014 (4) TMI 466 - DELHI HIGH COURT
  Enforcement Directorate Versus M/s. Morgan Industries Ltd.
  Condonation of delay - decision to file appeal was taken at various levels which consumed valuable time - Held that:- Apparently, the present appeal has been filed after an inordinate delay of 775 days. Section 35 of FEMA permits the appeal to be fil.....
230 2014 (4) TMI 465 - CESTAT CHENNAI
  M/s. Aircel Cellular Ltd. and M/s. Aircel Ltd. Versus Commissioner of Customs, Chennai
  Waiver of pre deposit - valuation - whether separate import of software is a dummy transaction - import of Mobile Switching Centre and other equipments - Revenue contends that value of the equipment should have been assessed by including the value of.....
231 2014 (4) TMI 464 - SUPREME COURT
  M/s. Indus Airways Pvt. Ltd. & Others Versus M/s. Magnum Aviation Pvt. Ltd. & Another
  Dishonour of P.D. Cheques - Cheques received as advance payment - Whether the post-dated cheques issued by the appellants as an advance payment in respect of purchase orders could be considered in discharge of legally enforceable debt or other liabil.....
232 2014 (4) TMI 463 - ALLAHABAD HIGH COURT
  Commissioner of Central Excise Versus M/s. Kurele Pan Products Pvt. Ltd.
  Demand to the duty - Shortage in stock - Clandestine removal of goods - opportunity of cross examination of the witnesses - Held that:- From the record, it reveals that the first date was fixed on 24.08.2009. On 17.09.2009 the respondent wrote a lett.....
233 2014 (4) TMI 462 - ALLAHABAD HIGH COURT
  Ram Pyare Yadav Versus Union of India And 3 Others
  Maintainability of appeal - Bar of limitation - Held that:- Order dated 21.1.2011 was dispatched to the petitioner by registered post. Be that as it may, in order to attract deeming provision regarding service under sub-section (2) of Section 37C of .....
234 2014 (4) TMI 461 - ALLAHABAD HIGH COURT
  M/s. Kamakhya Steels Pvt. Ltd. Versus Commissioner of Central Excise, Meerut-I
  Duty demand - Non Alloy Steel - compounded levy scheme - Whether the appellant is liable for the duty for the Financial Year 1999-2000 on the actual production or on the deemed production under Rule 96 ZO (3) - Held that:- Tribunal has not considere.....
235 2014 (4) TMI 460 - CESTAT CHENNAI
  M/s. Numeric Power System Pvt. Ltd. Versus CCE, Pondicherry
  Rejection of the refund claim under Section 11B - Reversal of CENVAT Credit - Notification No. 108/95-CE dated 28.8.95 - Unjust enrichment - Held that:- appellant was directed to supply indigenously produced goods against advance licence. So the cont.....
236 2014 (4) TMI 459 - CESTAT BANGALORE
  M/s. BEML Limited Versus CCE. Bangalore-I
  Waiver of pre deposit - recovery of CENVAT Credit wrongly taken - demand of interest - show-cause notice seems to have not been issued under appropriate Sections of Central Excise Act. - Held that:- prima facie case has been made out by the appellant.....
237 2014 (4) TMI 458 - CESTAT NEW DELHI
  M/s Royal Tarush Gases Versus CCE, Chandigarh
  Manufacture activity or not - receiving the hydrogen gas directly into the cylinders - apart from receiving the gas under pressure directly into the cylinders, no other activity of labelling, relabeling etc. is being done by them. - Held that:- It .....
238 2014 (4) TMI 457 - CESTAT NEW DELHI
  CCE, Raipur Versus Bhilai Iron & Steel Processing Corp.
  Valuation of goods - Whether the value of such dish ends supplied by M/s ACC Machinery Co. Ltd. is required to be included the assessable value of the tanks manufactured by the appellant - Held that:- Factual position does not stand assailed by the R.....
239 2014 (4) TMI 456 - CESTAT CHENNAI
  Cetex Petrochemicals Ltd. Versus Commissioner of Central Excise Chennai-I
  Denial of CENVAT credit - credit has been denied on the ground that these inputs were used in making structurals for supporting capital goods used in the plant and machinery and on such goods cenvat credit cannot be allowed - Held that:- Conditional .....
240 2014 (4) TMI 455 - CESTAT CHENNAI
  Chettinad Cement Corporation Ltd. Versus CCE LTU Chennai
  Denial of CENVAT credit - structural steel items, like steel rib, HR coil, MS angles, MS beam, MS channel, MS plates etc. - credit has been denied on the ground that structural steel items were used as structurals for supporting capital goods used in.....
241 2014 (4) TMI 454 - CESTAT NEW DELHI
  M/s. Ruchi Soya Industries Ltd. Versus CCE, Indore
  Reversal of CENVAT Credit at the rate of 8% of their value of exempted final product - Rule 6(3) of Cenvat Credit Rules - No separate accounts were maintained by the appellant in respect of the raw material used for dutiable as also exempted goods - .....
242 2012 (12) TMI 947 - CESTAT NEW DELHI
  KICHHA SUGAR COMPANY LTD. Versus COMMISSIONER OF C. EX., MEERUT-II
  jurisdiction of the Tribunal - Maintainability of appeal - Review of decision - Held that:- Present order sought to be amended by the appellant is not order passed under any of the provisions of Central Excise Act, 1944 because nowhere in the law aut.....
243 2012 (12) TMI 946 - CESTAT AHMEDABAD
  ASHA NITROCHEM INDUSTRIES LTD. Versus COMMISSIONER OF C. EX., DAMAN
  Denial of refund claim - Unjust enrichment - Burden of proof - Held that:- Lower authorities have held that assessee has failed to show that duty burden has not been passed on. I find that we are not really concerned with a refund claim of duty which.....
244 2012 (12) TMI 945 - CESTAT NEW DELHI
  COMMISSIONER OF C. EX. & ST., BHOPAL Versus VINDHYA TELELINKS LTD.
  Refund - unjust enrichment - price variation clause - The Department’s stand that in the scheme of things when the goods are sold or cleared for sale on provisional basis at a higher price it has to be assumed that the burden has been passed on to th.....
245 2012 (12) TMI 944 - CESTAT NEW DELHI
  National Cable Industries Versus CCE, Delhi I
  CENVAT Credit - Held that:- Grounds of appeal were perused and nothing demonstrates as to how the appellant made further processing when the goods vanished at the supplier’s hand and not reached to the appellant. Mere paper credit was passed on to th.....
246 2012 (12) TMI 943 - CESTAT NEW DELHI
  M/s Mittal Pigments Pvt. Ltd. Versus CCE, Jaipur-I
  CENVAT Credit - GTA Services - Held that:- it is not denied that glass cullets have been used in the manufacture of lead oxide and zinc oxide by the appellant. Since the glass cullets are used in manufacture of zinc oxide and lead oxide service tax i.....
247 2012 (12) TMI 942 - CESTAT BANGALORE
  M/s THERMO CABLES LTD. Versus CC & CE, HYDERABAD
  Duty demand - Goods cleared without payment under Notification No.6/2006 CE - Benefit of Notification No.67/95 CE dt. 16/03/1995 - Held that:- Notification No.67/95-CE ibid, it appears that the bar created therein is not applicable to the inputs used.....
248 2012 (12) TMI 941 - CESTAT NEW DELHI
  M/s. UltraTech Cement Ltd. Versus Commissioner of Central Excise, Jaipur
  CENVAT Credit - whether construction of residential colony near the factory as also of cleaning services obtained for the residential colony and guest house would be cenvatable input services or not - Held that:- Following decision of CCE vs. ITC .....
249 2012 (12) TMI 940 - CESTAT NEW DELHI
  BALKRISHNA INDUSTRIES LTD. Versus COMMISSIONER OF C. EX., JAIPUR
  Denial of CENVAT Credit - Whether Ring Rim is eligible for Cenvat credit either as capital goods or as input - Held that:- Ring Rim which is a rubber item classifiable under Chapter 40 of the Central Excise Tariff, is an essential item for testing of.....
250 2012 (12) TMI 939 - CESTAT NEW DELHI
  M/s. Tulsipur Sugar Co. Versus Commissioner of Central Excise, Allahabad
  Availability of cenvat credit - Welding electrodes used in fabrication and installation of capital goods - Bar of limitation - Held that:- show cause notice stand issued on 13.8.08 in respect of credit availed during the period January, 2006 to Octob.....
251 2012 (12) TMI 938 - CESTAT BANGALORE
  The Commissioner of Central Excise Guntur Versus M/s. Venkateswara Industries
  Refund claim - Denial of Refund claim - Held that:- I have found no challenge to any of the factual findings recorded by the Commissioner (Appeals). As the refund claim was allowed on the basis of the aforesaid findings of the Commissioner (Appeals),.....
252 2012 (12) TMI 937 - CESTAT AHMEDABAD
  CCE, Surat Versus M/s ISAGRO (Asia) Agrochemical (P) Ltd.
  Denial of CENVAT Credit - Input received in the name of other company - Held that:- this is a case where Rule 9(2) of Cenvat Credit Rules could have been and should have been applied. In this case actually objection of the Revenue is that invoice was.....
253 2012 (12) TMI 936 - CESTAT AHMEDABAD
  M/s. AIA Engineering Ltd. Versus CCE, Ahmedabad-II
  Denail of CENVAT Credit - Duty demand - Bar of limitation - Held that:- there were two views during the relevant period and therefore there is no ground for invocation of extended period for denying cenvat credit. Since in this case the entire period.....
254 2012 (12) TMI 935 - CESTAT MUMBAI
  INDORAMA SYNTHETICS (I) LTD. Versus COMMISSIONER OF C. EX., NAGPUR
  Denial of refund claim - Adjustment of refund against demands due - Held that:- Proceedings against the show-cause notice dated 24-5-2010 are still pending and the demand confirmed against the appellant have not obtained finality. Further by an order.....
255 2012 (12) TMI 934 - CESTAT MUMBAI
  RATIONAL ENGINEERS PVT LTD Versus CCE THANE
  Denial of CENVAT Credit - Revenue contends that appellant is a job worker and not paying duty at the time of clearance of their finished goods, therefore, they are not entitled for input credit on the procured inputs for the job work activity - Held .....
256 2012 (12) TMI 933 - CESTAT NEW DELHI
  M/s. Shree Rajasthan Syntex Ltd. Versus Commissioner of Central Excise Jaipur II
  Penalty - Clearance of scrap - Held that:- Clearance of scrap was on proper documents. There was no other charge on the part of the appellant to suppress the clearance of such scrap. As such, it could be a bonafide belief on their part that such scra.....
257 2012 (12) TMI 932 - CESTAT MUMBAI
  J SQUARE STEELS PVT LTD Versus COMMISSIONER OF CENTRAL EXCISE, AURANGABAD
  Denial of CENVAT Credit - Credit on MS Angles, channels etc. - Held that:- Assessee is not entitled for “input credit” on the above items as the same are not a part of capital goods - appellant has not made out a case for 100% waiver of pre-deposit -.....
258 2012 (12) TMI 931 - CESTAT MADRAS
  M/s AQUASUB ENGINEERING Versus COMMISSIONER OF CUSTOMS, CENTRAL EXCISE & SERVICE TAX, COIMBATORE
  Recovery of excess credit taken - Interest - - Held that:- that this is a case of mistake rather than any action with intention to evade payment of duty especially in view of the fact that the credit taken was not utilized. Further I notice that the.....
259 2012 (12) TMI 930 - CESTAT CHENNAI
  M/s ALSTOM T&D INDIA LTD Versus COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX (LTU), CHENNAI
  Availment of CENVAT Credit - Non production of proper documents - Held that:- I am not in agreement with the contention of the appellant that the extended period of time should not be invoked in this case because they are required to exercise due car.....
260 2012 (12) TMI 929 - CESTAT CHENNAI
  Commissioner of Central Excise Trichy Versus GB. Engineering Enterprises Pvt. Ltd.
  Penalty - Suppression of facts - Held that:- Revenue has not adduced any evidence to prove suppression on the part of the respondent and the allegation is based only on presumption. Revenue has also not made the main manufacturer a party to the adjud.....
261 2012 (12) TMI 928 - CESTAT AHMEDABAD
  M/s. Shreeji Aluminium Pvt. Ltd. Versus CCE, Vadodara-II
  Penalty - wrong availment of credit - whether these appellants are liable to pay penalty of Rupees one lakh each confirmed against them in the two Orders-in-Appeal - Held that:- no detailed investigation has been conducted as to which goods were sent.....
262 2012 (12) TMI 927 - CESTAT AHMEDABAD
  M/s. Sujata Chemicals Ltd. Versus CCE, Vadodara-II
  Reversal of CENVAT Credit - appellant is sending inputs on Caustic Potash Pellets on which credit has been taken for conversion into Potash Pellets on job work basis to two job-workers - One Job worker returned 100% Credit whereas other returned only.....
263 2012 (12) TMI 926 - CESTAT AHMEDABAD
  Commissioner of Central Excise Ahmedabad Versus M/s. Encore Natural Polymers Pvt. Limited
  CENVAT CRedit - Whether the respondent is eligible for cenvat credit of service tax paid on services used exclusively for fulfilling various procedures/ requirements for export of goods - Held that:- there are several decisions of the Tribunal taking.....
264 2012 (12) TMI 925 - CESTAT MADRAS
  M/s JEPPIAAR WATERS PVT LTD Versus COMMISSIONER OF CENTRAL EXCISE, CHENNAI-III
  Waiver of pre-deposit - Held that:- appellant has shifted focus from excisability, classification etc. to limitation for the present purpose. We have to consider this issue at this stage. The statement of the Microbiologist has been perused and the s.....
265 2012 (12) TMI 924 - CESTAT NEW DELHI
  M/s UNIVERSAL CABLES LTD Versus COMMISSIONER OF CENTRAL EXCISE, BHOPAL (MP)
  Denial of CENVAT Credit - Credit taken on invalid invoices - Held that:- Cenvat credit, in question, has been taken on the basis of four invoices issued by M/s. Karanveer Singh & Brother in March, 2008 in respect of the services provided by them duri.....
266 2012 (12) TMI 923 - CESTAT NEW DELHI
  M/s. Jay Ushin Ltd. Versus CCE, Delhi-III
  Denial of CENVAT credit - Validity of documents on which Credit was taken - Held that:- impugned order passed by the Commissioner (Appeals) clearly states that the goods, in question, had been imported by M/s. Siemens Ltd. and subsequently, the same .....
267 2012 (12) TMI 922 - CESTAT MUMBAI
  SATPDA TAPI PARISAR SSK LTD Versus COMMISSIONER OF CENTRAL EXCISE, NASIK
  Reversal of CENVAT Credit - whether the appellants are required to reverse actual amount of Modvat/Cenvat credit availed on the Molasses used for manufacture of rectified spirit consumed by them in their liquor manufacturing section for manufacture o.....
268 2012 (12) TMI 921 - CESTAT NEW DELHI
  COMMISSIONER OF CENTRAL EXCISE, KANPUR Versus PREMIUM SUITINGS (P) LTD.
  SSI exemption - Limit to SSI Exemption - Revenue contends that respondent are not a separate manufacturer inasmuch as they are a division of the main manufacturer M/s. Premium Suitings (P) Ltd., UPSIDC Industrial Area, Jainpur, Kanpur and as such the.....
269 2012 (12) TMI 920 - CESTAT NEW DELHI
  VIDEOCON INTERNATIONAL LTD. Versus COMMISSIONER OF C. EX., NOIDA
  Valuation of goods - Determination of assessable value on the basis of their MRP - Penalty u/s 11AC - Held that:- all the items which are being cleared in combination pack are notified under Section 4A for assessment of the duty on the basis of their.....
270 2012 (12) TMI 919 - CESTAT NEW DELHI
  GRASIM INDUSTRIES LTD. Versus COMMISSIONER OF CENTRAL EXCISE, ROHTAK
  Benefit of Notification No. 29/96-C.E. (N.T.), dated 3-9-1996 - Whether during the period of dispute, common central excise registration had been correctly granted to the appellant or not - Held that:- Manual of Supplementary Instructions, separate r.....
271 2012 (12) TMI 918 - CESTAT NEW DELHI
  MOHAN BOTTLING CO. (P) LTD. Versus COMMISSIONER OF C. EX., CHANDIGARH
  Valuation of goods - Determination of assessable value of goods - Place of removal of goods - Held that:- about 17% of the sales were to independent buyers, at the factory gate and it is not the allegation of the department that those were not genuin.....
272 2012 (12) TMI 917 - CESTAT AHMEDABAD
  M/s. RPG Life Science Ltd. Versus CCE, Surat-II
  Valuation of physician’s sample of medicines, - Held that:- Just because the actual transaction value is higher than MRP/abatement, proceedings cannot be initiated for recovery of duty. Since the issue is covered by the decision of the Tribunal in th.....
273 2012 (12) TMI 916 - CESTAT AHMEDABAD
  Shri Neemit Punamaiya Versus CCE, Daman
  Wrong availment of CENVAT Credit - Shortage of goods - Invoices not in the name of company - Held that:- shortage is admittedly because of removal on cash basis and wrong availment of Cenvat credit took place and the company could not produce evidenc.....
274 2012 (12) TMI 915 - CESTAT AHMEDABAD
  CCE, Vadodara-II Versus M/s. BASF Styrenics (P) Ltd.
  Denial of refund claim - Place of removal - whether refund of service tax paid on CHA service in respect of export of goods is admissible or not - Held that:- In terms of Board Circular dated 23/08/2007 relied upon by the Commissioner (A) as well as .....
275 2012 (12) TMI 914 - CESTAT MADRAS
  M/s WABCO LTD Versus COMMISSIONER OF CENTRAL EXCISE, CHENNAI-II
  Waiver of predeposit - Denial of CENVAT Credit - Invocation of extended period of limitation - Held that:- none of the show-cause notices allege misuse of input services by any of the manufacturing units of the company. It is not in dispute that the .....
276 2012 (12) TMI 913 - CESTAT NEW DELHI
  CC & CE, Raipur Versus M/s. Nav Durga Fuels (P) Ltd.
  Maintainability of appeal - Held that:- Tribunal never desires to make the Revenue non-suitor but as has been observed by Hon’ble High Court of Punjab & Haryana in the case of CCE, Delhi-III vs. Office Automation Products Pvt. Ltd. [2009 (12) TMI 128.....
277 2012 (12) TMI 912 - CESTAT NEW DELHI
  CCE, Raipur Versus M/s. Seth Banshidhar Kedia Steel Pvt. Ltd. and M/s. Abir Steel Roling Mills
  Penalty under Rule 25 - Penalty on each person separately - Held that:- The proviso to Sub-section (2) of Section 11A indicates the spirit of Sub-section (2) of section (1A) which is a different circumstance than the situation covered by Sub-section .....
278 2012 (12) TMI 911 - CESTAT NEW DELHI
  M/s. Raghu Prime Metal Ltd. Versus CCE, Meerut-II
  Confiscation of goods - Imposition of redemption fine - Held that:- In absence of cogent evidence corroborating such defence plea, statement of driver was found to be most reliable and credible when the goods were found to be with temperature proving.....
279 2012 (12) TMI 910 - CESTAT MADRAS
  M/s TECHNOWELD ALLOYS (INDIA) PVT LTD Versus COMMISSIONER OF CENTRAL EXCISE, CHENNAI
  Waiver of predeposit - Duty demand - Suppression or facts with intent to evade payment of duty - Held that:- We have gone through the terms and conditions of the contract between the appellant and one of the buyers. These terms and conditions pertain.....
280 2012 (12) TMI 909 - CESTAT NEW DELHI
  M/s. Balrampur Chini Mills Ltd. Versus CCE, Allahabad
  Revenue contends that Discrepancies claimed in respect of molasses loss by natural causes were denied and remission on 10710.50 quintals of molasses is ordered to be not permissible - Held that:- There may be volatility in the quantity in view of spi.....
281 2012 (11) TMI 1038 - CESTAT AHMEDABAD
  LEAR AUTOMOTIVE INDIA LTD. Versus COMMISSIONER OF C. EX., VADODARA-II
  Denial of Cenvat credit on storage system - storage system is used by appellant for storing various inputs/materials which are used by him for manufacturing final products - Whether storage system can be considered capital goods - Held that:- definit.....
282 2012 (11) TMI 1037 - CESTAT AHMEDABAD
  THEMIS MEDICARE LTD. Versus COMMISSIONER OF CENTRAL EXCISE, DAMAN
  Waiver of pre-deposit of Cenvat credit - Reversal of CENVAT Credit on the inputs which were used by assessee in the manufacture of final product, as at the stage of semi-finished product itself, the product got destroyed due to fire - Held that:- pro.....
283 2012 (11) TMI 1036 - CESTAT NEW DELHI
  SHRI NIRMALAND STEEL CASTING PVT. LTD. Versus COMMR. OF C. EX., RAIPUR
  Duty demand - Shortage of M.S. Ingots - Clandestine removal of goods - Held that:- it is the revenue who is making the allegation of shortages in final product and consequent clandestine removal. As such, the onus to show that such shortages were arr.....
284 2012 (11) TMI 1035 - CESTAT NEW DELHI
  UNIWORTH LTD. Versus COMMISSIONER OF CENTRAL EXCISE, RAIPUR
  Payment of SAD - SAD on scoured wool - Availment of Credit - Held that:- appellant has availed the credit in their statutory records maintained by them in the ordinary course of business. Such availment of credit was duly reflected in the returns fil.....
285 2012 (11) TMI 1034 - CESTAT NEW DELHI
  CRYSTAL PHOSPHATES LTD. Versus COMMISSIONER OF CENTRAL EXCISE, DELHI-III
  CENVAT Credit - Revenue contends that drums/containers in which the chemicals were brought to the factory and which were subsequently cleared are liable to discharge duty liability - Held that:- refund which became liable to be paid to the appellant .....
286 2012 (11) TMI 1033 - CESTAT AHMEDABAD
  M/s Mayur Dyechem Intermediates Ltd. Versus CCE Ahmedabad
  CENVAT Credit - Services received by the appellant for auditing the CTC National Phase Out Plan and putting the same in CTC usage - service received has no nexus with the manufacture at all – Held that:- The services have been obtained for the purpos.....
287 2012 (11) TMI 1032 - CESTAT NEW DELHI
  COMMISSIONER OF CENTRAL EXCISE, RAIPUR Versus ANJANI STEELS PVT. LTD.
  Duty demand - Revenue by entertaining the view that as the appellants are selling the dutiable as also exempted products, and are availing Cenvat credit on various inputs and input services, they are required to pay 10% of the value of exempted final.....
288 2012 (11) TMI 1031 - CESTAT NEW DELHI
  VEMA METALS & CONDUCTORS LTD. Versus COMMISSIONER OF C. EX., BHOPAL
  Notification No. 214/86-C.E. - Availment of CENVAT Credit - Appellant had a contract with M/s. BHEL for conversion of Copper Wire Bars into Rectangular Copper Bars with specified sizes and dimensions on job work basis - appellant were operating under.....
289 2012 (11) TMI 1030 - CESTAT NEW DELHI
  GYAN CIRKITRONICS (P) LTD. Versus COMMISSIONER OF C. EX., LUCKNOW
  Denial of CENVAT Credit - Difference in stock - Burden of proof - Held that:- The basis of duty demand and the Modvat credit demand in this case is that though in terms of the condition of Notification, the appellant were required to maintain account.....
290 2012 (11) TMI 1029 - CESTAT NEW DELHI
  RATTAN INDUSTRIES PVT. LTD. Versus COMMISSIONER OF C. EX., KANPUR
  Duty demand - Shortage in stock - Clandestine removal of goods - Held that:- Revenue has relied upon the statement of Sh. Subhash Goyal, accepting such shortages and deposing that the goods might have been cleared without the cover of invoice. The fa.....
291 2012 (11) TMI 1028 - CESTAT NEW DELHI
  RAJ RATAN INDUSTRIES LTD. Versus COMMISSIONER OF CENTRAL EXCISE, KANPUR
  Duty demand - Clandestine removal of goods - Burden of proof - Held that:- duly demand stand confirmed in respect of shortages detected at the time of visit of the officers read with the statement of Shri Jai Kishan Khatri. The appellants have strong.....
292 2012 (11) TMI 1027 - CESTAT NEW DELHI
  RAJ RATAN INDUSTRIES LTD. Versus COMMISSIONER OF CENTRAL EXCISE, KANPUR
  Duty demand - Shortage of M.S. Ingots - However no discrepancy in stock - Held that:- duty demand stand confirmed in respect of shortages detected at the time of visit of the officers read with the statement of Shri Vijay Kumar Agarwal. The appellant.....
293 2012 (11) TMI 1026 - CESTAT NEW DELHI
  BHARAT PETROLEUM CORPORATION LTD. Versus COMMR. OF C. EX., DELHI-III
  Waiver of pre deposit - Board Circular No. 643/34/2002-CX, dated 1-7-2002 - Appellant was entitled to deduction of transportation charges from the place of removal to the place of delivery from the assesseable value and no deduction in respect of tra.....
294 2012 (11) TMI 1025 - CESTAT BANGALORE
  The Commissioner of Central Excise, Hyderabad Versus M/s. Dr. Reddy’s Laboratories Ltd.
  CENVAT Credit - Insurance auxiliary service - Held that:- The decision of the Hon’ble Karnataka High Court on the question whether, on insurance services provided by insurance companies to manufacturers of excisable goods so as to cover various risks.....
295 2012 (11) TMI 1024 - CESTAT NEW DELHI
  SHREE BALAJI ISPAT Versus COMMISSIONER OF CENTRAL EXCISE, RAIPUR
  Clearance of goods without payment of duty in terms of Notification No. 4/2006-C.E., dated 1-3-2006 - Held that:- slag emerges during the course of manufacture of final product and is removed and contained in slag pot. Merely because appellant find a.....
296 2012 (11) TMI 1023 - CESTAT NEW DELHI
  GREAT INDIA STEEL FABRICATORS Versus COMMISSIONER OF C. EX., PANCHKULA
  Waiver of condition of pre-deposit of duty - No source of income declared - clandestine removal of excisable goods without invoices and without payment of duty - Held that:- On perusal of the show cause notice as well as order-in-original we find tha.....
297 2012 (11) TMI 1022 - CESTAT NEW DELHI
  STERLING CAST & FORGE Versus COMMISSIONER OF CENTRAL EXCISE, LUDHIANA
  Maintainability of appeal - Appeal u/s 35F - Appeal to Tribunal - Held that:- On bare reading of the Section 35B of the Central Excise Act, 1944, it is evident that a party aggrieved of the order passed by the Commissioner under Section 35A can prefe.....
298 2012 (11) TMI 1021 - CESTAT BANGALORE
  AKZO NOBEL COATINGS (INDIA) LTD. Versus COMMR. OF C. EX., BANGALORE
  CENVAT Credit - whether the appellant can claim CENVAT credit of the additional duty of customs (CVD) paid on the capital goods received by them under the cover of a commercial invoice and an endorsed Bill of Entry issued by the importer of such good.....
299 2012 (11) TMI 1020 - CESTAT MUMBAI
  COMMISSIONER OF CUS. & C. EX., AURANGABAD Versus GANGAPUR SSK LTD.
  Classification of goods - Classification of Chapter Heading 2301.11 or Chapter Heading 1701.90 - Held that:- Chapter 23 of the Central Excise Tariff covers residue and waste from the food industry whereas Chapter 17 of the Central Excise Tariff speci.....
300 2012 (11) TMI 1019 - CESTAT BANGALORE
  M/s EMCON Technologies India Pvt Ltd. Versus The Commissioner of Central Excise, Bangalore
  CENVAT Credit - Whether, on rent-a-cab service and air travel agent’s service, the appellant rightly availed CENVAT credit or not - Held that:- It was not the case of the department in the relevant show-cause notice that rent-a-cab service was not us.....
301 2012 (11) TMI 1018 - CESTAT BANGALORE
  Shri Ashok Garg and Shri Suresh Kumar Khemka Versus The Commissioner of Central Excise, Belgaum
  Penalty under Rule 26 of the Central Excise Rules 2002 - Irregular CENVAT Credit availed - Held that:- M/s Aditya Steel Rolling Pvt. Ltd. who issued invoices without supply of scrap (input) to M/s Usha Enterprises and it was the latter who issued inv.....
302 2012 (11) TMI 1017 - CESTAT MUMBAI
  SHREE SIDDHESHWAR SSK LTD Versus COMMISSIONER OF CENTRAL EXCISE, PUNE - III
  Duty demand - Denial of benefit of Notification No. 67/1995 - appellants were availing the Notification in respect of molasses which are used in the manufacture of denatured alcohol - Held that:- There is no evidence on record that the appellant cle.....
303 2012 (11) TMI 1016 - CESTAT BANGALORE
  M/s KB Power Care Pvt. Ltd. Versus The Commissioner of Central Excise, Hyderabad
  Duty demand - Whether, in relation to clearances of goods to SEZ units without payment of duty during the period from June 2008 to June 2009, they should pay the duty determined by the original authority and the penalty imposed by it - Held that:- Th.....
304 2012 (11) TMI 1015 - CESTAT AHMEDABAD
  M/s. Om Electricals Versus Commissioner of Central Excise Ahmedabad
  CENVAT Credit - benefit of the Notification No. 214/86-CE dated 25.3.1986 - Manufacturers of the Panel Boards supplied to the appellant were within the SSI exemption limit of clearances - Held that:- appellant could have definitely availed the cenvat.....
305 2012 (11) TMI 1014 - CESTAT MUMBAI
  M/s SK TRADING COMPANY Versus COMMISSIONER OF CENTRAL EXCISE, MUMBAI-II
  Denail of benefit of Notification No. 61/90 dated 20.3.1990 - Whether the benefit of Notification No. 61/90 are available to the appellants or not - Held that:- adjudicating authority denied the benefit of Notification on the ground that the fabricat.....
306 2012 (11) TMI 1013 - CESTAT BANGALORE
  CCE, Hyderabad Versus M/s. Gland Chemicals (P) Ltd.
  CENVAT Credit - Goods destroyed in fire - Whether, in respect of certain capital goods which were used by the respondent for the manufacture of excisable goods over a period of time and subsequently happened to be destroyed in a major fire accident o.....
307 2012 (11) TMI 1012 - CESTAT MUMBAI
  ZYDUS NYCOMED HEALTHCARE PVT LTD Versus COMMISSIONER OF CENTRAL EXCISE, BELAPUR
  Service tax credit - Clearing and forwarding agency services - Denial of refund claim - Held that:- it becomes absolutely clear that the definition of inputs service can covers all services, which have a nexus with the manufacturing activity undertak.....
308 2012 (11) TMI 1011 - CESTAT MUMBAI
  STEEL & WOOD Versus COMMISSIONER OF CENTRAL EXCISE, MUMBAI
  Penalty under Rule 25 of the Central Excise Rules, 2002 read with Section 11AC of the Central Excise Act, 1944 - contravention of Rule 8(3) and 8(3A) of the Central Excise Rules, 2002 - Held that:- under Rule 8(3A), the question of imposition of pena.....
309 2012 (11) TMI 1010 - CESTAT AHMEDABAD
  M/s GUJARAT SIDHEE CEMENT LTD Versus COMMISSIONER OF CENTRAL EXCISE, BHAVNAGAR
  Denial of CENVAT Credit - Procedural lapses and the tax invoices do not contain all the particulars - Held that:- these are all rectifiable errors and if they are rectified as claimed by counsel, the same can be allowed subject to the condition that .....
310 2012 (11) TMI 1009 - CESTAT NEW DELHI
  KAKKAR COMPLEX STEELS P. LTD. Versus COMMISSIONER OF C. EX., LUDHIANA
  Duty demand - Clandestine removal of goods - Shortage in stock - Held that:- there is no acceptance of clandestine removal of goods by Shri Dipan Kumar. In fact, he has repeatedly said that they enter all the stock in their daily production register......
311 2012 (11) TMI 1008 - CESTAT NEW DELHI
  IVES DRUGS (INDIA) PVT. LTD. Versus COMMISSIONER OF CENTRAL EXCISE, INDORE
  Rectification of mistakes - Tribunal followed judgment in [2009 (3) TMI 55 - SUPREME COURT] and decided the matter - Assessee contends that there is no order on all the three qualifications prescribed in Apex Court's order in the present order and sp.....
312 2012 (11) TMI 1007 - CESTAT BANGALORE
  M/s. Ashlyn Enterprises Versus The Commissioner of Central Excise, Bangalore
  Duty demand - Availment of CENVAT Credit - Clearance of products to the DTA on payment of duty - Held that:- in respect of the demand raised on the appellant in relation to the clearances made to M/s. L & T Hi-tech City Ltd. (SEZ developer). Those cl.....
313 2012 (11) TMI 1006 - CESTAT NEW DELHI
  UPPER DOAB SUGAR MILLS Versus COMMISSIONER OF CENTRAL EXCISE, MEERUT-I
  Condonation of losses/shortages of molasses - Remission of duty - Commissioner rejected the claim in terms of Rule 21 of Central Excise Rules by observing that he had visited the appellant’s factory and found that molasses were stored in well built l.....
314 2012 (11) TMI 1005 - CESTAT NEW DELHI
  COMMISSIONER OF C. EX., ALLAHABAD Versus ALAKNANDA CEMENT (P) LTD.
  Clandestine removal of cement - Duty demand - Equivalent penalty - Commissioner reduced the penalty amount by taking note of the fact that this amount of excise duty had been deposited by the appellant even before the issue of show cause notice - Hel.....
315 2012 (11) TMI 1004 - CESTAT NEW DELHI
  ABHINAV ENTERPRISES Versus COMMISSIONER OF C. EX., JAIPUR-II
  Duty demand - Conversion of HDPE fabrics in HDPE bags by stitching - Appellant neither obtained central excise registration nor paid any duty - Penalty u/s 11AC - Held that:- The appellant were receiving cut pieces of HDPE fabrics from principal manu.....
316 2012 (11) TMI 1003 - CESTAT AHMEDABAD
  CCE Surat Versus M/s. K. Patel Chemopharma Pvt. Ltd.
  Availment of cenvat credit - Service tax paid on customs house agent services - Held that:- Following decision in the case of Heubach Colour Pvt. Ltd. [2012 (7) TMI 828 - CESTAT AHMEDABAD] - Decided against Revenue......
317 2012 (11) TMI 1002 - CESTAT BANGALORE
  MINWOOL ROCK FIBRES LTD. Versus COMMR. OF CUS. & C. EX., HYDERABAD
  Availment of CENVAT credit - Product already exempted by classifying the product under SH 6807.10 - Debit made in CENVAT Credit account to make pre deposit - Contravention of provisions of Central Excise Act - Held that:- It is true that, where the f.....
318 2012 (11) TMI 1001 - CESTAT NEW DELHI
  HINDUSTAN NATIONAL GLASS & INDUS. LTD. Versus COMMR. OF C. EX., ROHTAK
  Denial of CENVAT Credit - Place of removal of finished goods - Department was of the view that this service availed at transshipment point after the removal of the goods has no nexus with the business of the appellant - Held that:- ‘place of removal’.....
319 2012 (10) TMI 952 - CESTAT AHMEDABAD
  M/s. Doshion Limited Versus Commissioner of Central Excise, Ahmedabad
  Benefit of cenvat credit - Penalty u/s 11AC - Held that:- during the relevant period, there was no restriction for utilisation of such credit without allocating proportionately to various units. The omission to take registration as an Input Service D.....
320 2012 (10) TMI 951 - CESTAT NEW DELHI
  SARJOO SAHKARI CHINI MILLS LTD. Versus COMMISSIONER OF C. EX., LUCKNOW
  Penalty - Held that:- In terms of the Rule 8(1) of Central Excise Rules, 2002, the electronic payment of central excise duty is mandatory for certain category of assessees and there is no dispute that the appellant’s unit falls in that category. Ther.....
321 2012 (10) TMI 950 - CESTAT AHMEDABAD
  M/s. Shri Siddhi Industries Versus Commissioner of Central Excise, Vapi
  Maintainability of appeal - Limitation period under Section 35 of the Central Excise Act, 1944 - Held that:- The first appellate authority has clearly recorded that appellant has filed appeal belatedly by one year and two months approximately. We fin.....
322 2012 (10) TMI 949 - CESTAT NEW DELHI
  JINDAL STAINLESS LTD. Versus COMMISSIONER OF C. EX., ROHTAK
  Waiver of pre deposit - Assessee exported their finished products under rebate claim under Rule 18 of the Central Excise Rules, 2002 read with Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004, after clearance on payment of duty - Held that:- Reba.....
323 2012 (10) TMI 948 - CESTAT KOLKATA
  COMMR. OF C. EX., PATNA Versus WILSON ENGINEERING INDUSTRIES PVT. LTD.
  CENVAT Credit - Whether the amount of duty shown in the inputs invoices is available as credit to the respondent in the event subsequently - Held that:- Receipt and use of inputs in or in relation to manufacture of final product has not been disputed.....
324 2012 (10) TMI 947 - CESTAT AHMEDABAD
  M/s. Sitaram Printing & Processing P. Ltd. Versus CCE, Ahmedabad-I
  Duty demand - Annual Capacity Determination Rules - Penalty under Rule 96ZQ(5) of Central Excise Rule, 1944 - Held that:- According to the decision of the Hon’ble High Court of Gujarat in the case of Krishna Processors [2012 (11) TMI 954 - GUJARAT HI.....
325 2012 (10) TMI 946 - CESTAT KOLKATA
  COMMISSIONER OF C. EX., KOLKATA-III Versus KITCHEN APPLIANCES INDIA LTD.
  Duty demand - Availment of irregular credit - Held that:- Undisputedly, the respondent availed credit on the invoices that was issued by the input suppliers for supply of the inputs viz. front cabinet and back cabinet received in packed condition and.....
326 2012 (10) TMI 945 - CESTAT AHMEDABAD
  M/s GUJARAT GUARDIAN LTD. Versus COMMISSIONER OF CENTRAL EXCISE SURAT
  Denial of CENVAT Credit - Services were utilised outside the factory and outside Ankleshwar - Held that:- credit is admissible even for the mobile phones installed outside the factory and utilisation can be outside the factory. Therefore, as submitte.....
327 2012 (10) TMI 944 - CESTAT AHMEDABAD
  M/s. Bharat Parentarals Limited Versus Commissioner of Central Excise Vadodara
  Valuation - Valuation method to be adopted for physician samples manufactured and sold - Held that:- in view of the difference in facts existing in the case of Cadila Laboratories Limited [2008 (9) TMI 98 - CESTAT AHEMDABAD] and in the appellant’s ow.....
328 2012 (10) TMI 943 - CESTAT AHMEDABAD
  M/s GNFC. Limited Versus CCE Vadodara
  CENVAT Credit - Credit availability in respect of LSHS used for generation of electricity - Interest and penalty - Held that:- Since on the very same issue, this Tribunal as well as Hon'ble High Court of Gujarat has taken a view that the assessee is .....
329 2012 (10) TMI 942 - CESTAT NEW DELHI
  INDO CANADIAN FOODS PVT. LTD. Versus COMMISSIONER OF C. EX., ROHTAK
  Duty demand - Procurement and processing of sesame seeds indigenously first for removal of broken or undersized seeds and, thereafter, the good seeds are further processed for removal of their skin - rejected seeds and the skin of the seeds (chhilka).....
330 2012 (10) TMI 941 - CESTAT NEW DELHI
  SHRIPAL AGGARWAL Versus COMMISSIONER OF CENTRAL EXCISE, ROHTAK
  Cenvat credit - Recovery of credit fraudulently taken - Penalty - Held that:- penalty could not have been imposed on the offence under consideration which took place prior to 1-3-2007 and is of the type covered by Rule 26(2) introduced from 1-3-2007 .....
331 2012 (10) TMI 940 - CESTAT NEW DELHI
  RHL PROFILES LTD. Versus COMMISSIONER OF CENTRAL EXCISE, KANPUR
  Duty demand - Shortage in stock - Held that:- total stock of the appellant available in their factory on the date of visit of officer on 11-2-2009 was to the tune of Rs. 1037.059 MT. The shortages alleged by the Revenue are to the tune of 39.189 MT w.....
332 2012 (10) TMI 939 - CESTAT AHMEDABAD
  CCE, Vapi Versus M/s. Salasar Copper
  Option given by the Commissioner (A) to pay 25% of the duty demanded as penalty if the duty, interest and penalty are paid within 30 days of his order - Jurisdiction of Tribunal - whether in a situation like this, the Tribunal can extend the benefit .....
333 2012 (10) TMI 938 - CESTAT AHMEDABAD
  CCE, Vapi Versus M/s. TPL Plastech Ltd.
  CENVAT Credit - Courier Services - Held that:- Following decision of CCE, Raipur vs. HEG ltd [2009 (7) TMI 562 - CESTAT, NEW DELHI], Rohit Surfuctants Pvt. Ltd. vs. CCE [2008 (12) TMI 202 - CESTAT, NEW DELHI], CCE vs. Deloitte Tax Services India Pvt......
334 2012 (10) TMI 937 - CESTAT AHMEDABAD
  CCE Surat Versus M/s. Remi Metals Gujarat Ltd.
  CENVAT Credit - sales commission - Nexus with manufacture - Held that:- Commissioner in the impugned order has relied upon the decision of the Tribunal in the case of Lanco Industries [2009 (7) TMI 125 - CESTAT, BANGALORE] which is directly on the is.....
335 2012 (10) TMI 936 - CESTAT NEW DELHI
  JINDAL STAINLESS LTD. Versus COMMISSIONER OF CENTRAL EXCISE, ROHTAK
  Waiver of pre deposit - Rebate claim under Rule 18 of the Central Excise Rules, 2002 read with Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004 - Export of ICD - Full amount of export proceeds have not been realized - Held that:- Goods cleared fr.....
336 2012 (10) TMI 935 - CESTAT AHMEDABAD
  M/s GUJARAT RECLAIM & RUBBER PRODUCTS LTD Versus COMMISSIONER OF CENTRAL EXCISE, SURAT-II
  Availment of CENVAT Credit - Cenvat Credit paid on services like valuation report for property situated in the colony, construction work carried out in Yoga Centre at Sports Complex in their colony, Sodexho Pass pertaining to food coupons provided fo.....
337 2012 (10) TMI 934 - CESTAT BANGALORE
  M/s. Evergreen Drums & Cans Pvt. Ltd. Versus CCE, Guntur
  Condonation of delay - consultant who had appeared on behalf of the party before Commissioner(Appeals) at Guntur handed over the orders and connected papers to the concerned persons of the applicant dealing with the matter and the said concerned pers.....
338 2012 (10) TMI 933 - CESTAT BANGALORE
  CC&CE, Visakhapatnam Versus M/s. Corey Organics Ltd.
  CENVAT Credit - whether CENVAT credit on structural items such as MS plates, angles, channels etc. as capital goods was admissible to the respondent for the period from March to May, 2009 and the month of January 2010 - Commissioner assessee's appeal.....
339 2012 (10) TMI 932 - CESTAT AHMEDABAD
  CCE, Surat Versus Bayer Cropscience Ltd.
  Duty demand - Canteen Services, Air Travel Agent, rent-a-cab, vehicle maintenance and mobile phones - Held that:- in respect of Air Travel services, the decision in the case of Dr. Reddy’s Lab Ltd., [2009 (9) TMI 287 - CESTAT, BANGALORE], and in resp.....
340 2012 (10) TMI 931 - CESTAT BANGALORE
  CCE, Guntur Versus M/s. Maddala Industries
  Availment of CENVAT Credit twice on the same invoice - Imposition of penalty on the party under Rule 15(2) of the CENVAT Credit Rules, 2004 read with Section 11AC of the Central Excise Act - first appellate authority reduced penalty - Whether, on the.....
341 2012 (10) TMI 930 - CESTAT NEW DELHI
  INSULATORS & ELECTRICALS CO. Versus COMMISSIONER OF CENTRAL EXCISE, BHOPAL
  Duty demand - Whether used fire brick and broken asbestos sheets cleared as waste and scrap from the factory are chargeable to duty or not? - Held that:- department seeks to charge duty on the fire brick’s waste under sub-heading 6901.90 and asbestos.....
342 2012 (10) TMI 929 - CESTAT NEW DELHI
  STEEL AUTHORITY OF INDIA LTD. Versus COMMISSIONER OF C. EX., RAIPUR
  Availment of CENVAT Credit - Welding electrodes and wash oil - Held that:- So far as welding electrodes used for repair and maintenance of plant and machinery are concerned, there are judgments of three High Courts as mentioned above wherein it has b.....
343 2012 (10) TMI 928 - CESTAT NEW DELHI
  COMMISSIONER OF C. EX., ALLAHABAD Versus KISAN SAHKARI CHINI MILLS LTD.
  Duty demand - Violation of Rules 4, 6, 8, 12 of Central Excise Rules, 2002 - Sugar lost during re-processing - Held that:- Undisputedly, this is not the case of clandestine or illegal removal of the sugar without payment of duty. The case of the Depa.....
344 2012 (10) TMI 927 - CESTAT NEW DELHI
  COMMISSIONER OF C. EX., LUCKNOW Versus KISAN SAHKARI CHINI MILLS LTD.
  Unauthorized removal of of molasses stored in approved molasses to Katcha Pits No. 5 & 6 which were not approved for storage - Penalty u/s 11AC - Commissioner set aside penalty - Held that:- allegation against the respondent is that during the period.....
345 2012 (10) TMI 926 - CESTAT NEW DELHI
  JJK ZARDA PAN PRODUCTS Versus COMMISSIONER OF CENTRAL EXCISE, NOIDA
  Clandestine removal of goods - Discrepancy in RG-I register - Held that:- no actual weighment was carried out by the officers. As such the said shortages were pseudo and not real. He submits that the appellant require a number of raw materials for ma.....
346 2012 (10) TMI 925 - CESTAT NEW DELHI
  RAS POLYTEX PVT. LTD. Versus COMMISSIONER OF C. EX. & ST., BHOPAL
  Duty demand - CENVAT Credit - process of printing of bags - Held that:- appellant had taken Cenvat credit of the duty on polypropylene bags and treating these process of printing of plain bags as amounting to manufacture, had paid duty on the transac.....
347 2012 (10) TMI 924 - CESTAT AHMEDABAD
  CCE, Vapi Versus M/s. Shubhalachal Prints & Pack
  CENVAT Credit - GTA Services - Revenue contends that appellant is not output service provider and hence cannot pay service tax on outward GTA services from their Cenvat Credit account - Held that:- Assessee engaged in manufacturing of excisable goods.....
348 2012 (10) TMI 923 - CESTAT NEW DELHI
  TEVA API INDIA LTD. Versus COMMISSIONER OF CENTRAL EXCISE, INDORE
  Assessee Acquired free of Central Excise duty certain capital goods in terms of exemption Notification No. 22/2003-C.E., dated 31-3-2003 - Goods transferred to other EOU - Held that:- Though in terms of notification No. 22/2003-C.E. the capital goods.....
349 2012 (9) TMI 887 - CESTAT MUMBAI
  M/s AMJ CORPORATION Versus COMMISSIONER OF CENTRAL EXCISE, BELAPUR
  Refund of excess interest paid by the appellant - Mis calculation of interest - Unjust enrichment - Held that:- Revenue has failed to produce any evidence that the appellant has recovered the amount of interest paid by them on supplementary invoices .....
350 2012 (9) TMI 886 - CESTAT AHMEDABAD
  CCE Ahmedabad Versus M/s. Ashima Dyecot Ltd.
  Denial of rebate claim - Whether the first appellate authority was correct in setting aside the adjustment of the sanctioned rebate to the dues from the respondent should not have been done as the dispute was before the higher forum i.e. Tribunal - H.....
351 2012 (9) TMI 885 - CESTAT NEW DELHI
  SAMRUDDHI CEMENT LTD. Versus COMMISSIONER OF CENTRAL EXCISE, INDORE
  Eligibility of CENVAT Credit - Whether during the period from January, 2008 to August, 2008, they were eligible for credit of Central Excise duty paid on welding electrodes used for repair and maintenance of plant and machinery - Held that:- Definiti.....
352 2012 (9) TMI 884 - CESTAT NEW DELHI
  HERO MOTOCORP LTD. Versus COMMISSIONER OF CENTRAL EXCISE, DELHI-III
  CENVAT Credit - Whether the appellant would be eligible for cenvat credit in respect of “Sari Guard” and “Mirror Assembly” cleared along with motor cycles - Held that:- “Sari Guard” is an essential safety component of a motor cycles. As regards the “.....
353 2012 (9) TMI 883 - CESTAT NEW DELHI
  COMMISSIONER OF C. EX., LUCKNOW Versus KP. PAN PRODUCTS PVT. LTD.
  Duty demand - Abatement of duty - Held that:- In case of Pan Masala/Gutkha manufacturing units, the duty liability is required to be discharged under the provisions of Section 3A of the Central Excise Act, 1944 read with PMPM Rules, 2008. According t.....
354 2012 (9) TMI 882 - CESTAT KOLKATA
  TELCO CONSTRUCTION EQUIPMENT CO. LTD. Versus COMMR. OF C. EX., JAMSHEDPUR
  Waiver of pre deposit - penalty imposed under Rule 25 of Central Excise Rules, 2002 read with Section 11AC of Central Excise Act, 1944 - Held that:- expression “into” denotes “on-going”/”continous” meaning thereby the goods in question i.e. motor veh.....
355 2012 (9) TMI 881 - CESTAT NEW DELHI
  SHREE GANESH INDUSTRIES Versus COMMISSIONER OF CENTRAL EXCISE, DELHI-II
  Denial of CENVAT Credit - Sale of factory - Held that:- ER-1 returns showing payment of duty on the final product was being regularly filed by the appellant. Revenue is silent on the payment of duty on the goods manufactured and reflected in the said.....
356 2012 (9) TMI 880 - CESTAT AHMEDABAD
  M/s PRIYA DYERS AND ORS Versus COMMISSIONER OF CENTRAL EXCISE, RAJKOT
  Restoration of appeal - Held that:- Appellants had challenged our Stay Order before Hon'ble High Court of Gujarat, and their Lordships had not entertained the same and dismissed the Tax appeal. Since the appellant's challenge of our stay order has be.....
357 2012 (9) TMI 879 - CESTAT BANGALORE
  M/s. Suma Cements Versus CCE&C, Visakhapatnam
  Restoration of appeal - Non compliance of provisions of Section 35F - Held that:- appellant has paid an amount of Rs.75,000/- on 21/09/2012 in addition to the amount of Rs.50,000/- already paid and noted by the Commissioner(Appeals). The latest payme.....
358 2012 (9) TMI 878 - CESTAT NEW DELHI
  COMMISSIONER OF CENTRAL EXCISE, KANPUR Versus PIONEER GLASS INDUS.
  Confiscation of goods - Imposition of redemption fine - Held that:- Revenue is silent about the respondent’s submission of the factory being closed for many days and the goods being in unpacked condition. Further, it is not the Revenue’s case that th.....
359 2012 (9) TMI 877 - CESTAT BANGALORE
  ARVIND LTD. Versus COMMISSIONER OF CENTRAL EXCISE, BANGALORE
  Waiver of pre deposit - Denial of CENVAT Credit - Proviso to Notification No. 30/2004-C.E., dated 9-7-2004 read with Corrigendum No. 334/3/2004-TRU Part-1, dated 9-7-2004 - Held that:- appellant switched over to the exemption regime on 9-1-2006 and a.....
360 2012 (9) TMI 876 - CESTAT NEW DELHI
  SWAROOP CASTING P. LTD. Versus COMMISSIONER OF C. EX., MEERUT-I
  Clandestine removal of goods - whether the statement accepting the shortages can be held to be a conclusive proof of actual shortages - Held that:- Tribunal in the case of Nilesh Steel & Alloys P. Ltd. reported as [2008 (3) TMI 572 - CESTAT, MUMBAI] .....
361 2012 (9) TMI 875 - CESTAT BANGALORE
  KARNATAKA AGRO CHEMICALS Versus COMMISSIONER OF C. EX., BANGALORE
  Compilation of documents - Whether the security offered by the appellant in the form of deposit of title deeds pertaining to the landed property would subserve the revenue’s interest in terms of Section 35F of the Central Excise Act - Held that:- sec.....
362 2012 (9) TMI 874 - CESTAT NEW DELHI
  COMMISSIONER OF C. EX., LUDHIANA Versus BATHINDA CHEMICAL LTD.
  Benefit of small scale exemption notification - Instead of availing the captive exemption Notification No. 10/96-C.E., the respondent’s availed the benefit of credit on the raw material used for the manufactured polyjars and paid duty on the polyjars.....
363 2012 (9) TMI 873 - CESTAT NEW DELHI
  SHEENA EXPORTS Versus COMMISSIONER OF CENTRAL EXCISE, ROHTAK
  Duty demand - Benefit of Exemption Notification No. 67/95-C.E. - Violation of Conditions - Held that:- In this case none of the conditions of Notification are satisfied, as the exempt goods have simply been cleared into Domestic Tariff Area, by avail.....
364 2012 (9) TMI 872 - CESTAT MUMBAI
  COMMISSIONER OF CENTRAL EXCISE, AURANGABAD Versus COSMOS FILMS LTD.
  Duty demand - Shortage in inputs - During investigation of premises of Assessee on persuasion of the department, the Assessee paid a sum of Rs. 3,67,500 - After investigation was complete, the respondent filed a refund claim - Commissioner (Appeals) .....
365 2012 (9) TMI 871 - CESTAT BANGALORE
  M/s. Altec Corporation Ltd. Versus Commissioner of Central Excise Hyderabad-I Commissionerate, Hyderabad
  Duty demand - Whether, for the period from April 1995 to March 1999, they are liable to pay duty of Rs.31,25,625/- on aluminium scrap which was generated during the process of manufacture of their final product and subsequently used by M/s. Bharath F.....
366 2012 (9) TMI 870 - CESTAT NEW DELHI
  PANACEA BIOTEC LTD. Versus COMMISSIONER OF C. EX., CHANDIGARH-II
  Remission of duty - Destruction of raw material/packing material during flood on 3-8-2004 - Whether the appellant is required to reverse the Cenvat credit availed on the inputs which were also destroyed in the said flood - Held that:- reversal of cre.....
367 2012 (9) TMI 869 - CESTAT BANGALORE
  M/s. Sri Bhavani Castings Ltd. Versus CCE, Visakhapatnam
  Denial of CENVAT credit - Goods Transport Agency Service - Intrepretation of input service - Held that:- outward transportation of goods from the factory (place of removal) was very much within the scope of the definition of input service given under.....
368 2012 (9) TMI 868 - CESTAT BANGALORE
  Commissioner of Central Excise Bangalore-I Commissionerate Bangalore Versus M/s. Castrol India Ltd.
  Valuation - Whether turnover tax and interest on receivables were liable to be included in the assessable value of the goods cleared by the assessee during the period from July 1998 to September 1999 - Held that:- Following decision of assessee's own.....
369 2012 (9) TMI 867 - CESTAT NEW DELHI
  KAMAL CASTINGS Versus COMMISSIONER OF CENTRAL EXCISE, CHANDIGARH
  Condotionation of delay - Held that:- The expression ‘sufficient cause’ stands interpreted by various decisions of the judicial as also quasi judicial forums. The same has to be understood and applied for a reasonable, pragmatic, practical and libera.....
370 2012 (9) TMI 866 - CESTAT CHENNAI
  Commissioner of Central Excise, Salem Versus Pricol Ltd.
  CENVAT CRedit - as per Rule 4A(2) of the Service Tax Rules, 1994, the name, address and registration number of the person providing input service and the serial number and date of invoice, bill, or as the case may be, challan issued under sub-rule (1.....
371 2012 (9) TMI 865 - CESTAT BANGALORE
  OM SHANTHI PACKAGING INDUSTRIES Versus COMMR. OF C. EX., HYDERABAD
  Waiver of pre deposit - Benefit of Notification No. 214/86-C.E., dated 25-3-1986 - CENVAT Credit - Held that:- Considering the fervent plea of financial hardships raised by the learned counsel albeit without documentary evidence, we take the view tha.....
372 2012 (9) TMI 864 - CESTAT MUMBAI
  SUPREME INDUSTRIES LTD. Versus COMMISSIONER OF CENTRAL EXCISE, MUMBAI
  Restricted benefit of Notification No. 32/1999-C.E., dated 8-7-1999 - Revenue contends that for the purpose of computation of the eligible amount the credit availability has to be considered on a daily basis and the relevant date will be the date of .....
373 2012 (9) TMI 863 - CESTAT NEW DELHI
  COMMISSIONER OF CENTRAL EXCISE, DELHI-I Versus ASHOK & CO. PAN BAHAR LTD.
  Duty demand - Goods searched and seized - Confiscation of Pan Bahar Pan Masala and Bahar Gutaka - - No claimant of seized goods - Held that:- entire case of Revenue is based upon the fact that Shri Jai Gopal, the buyer of the goods could not produce.....
374 2012 (9) TMI 862 - CESTAT NEW DELHI
  COMMISSIONER OF CENTRAL EXCISE, MEERUT-I Versus JAI BALAJI ISPAT (P) LTD.
  Qauntification of penalty - Enhancement of penalty - Held that:- Revenue in their memo of appeal advanced no reasonable ground to enhance the penalty of Rs. 5,000/- per transaction. There is no such provision of imposition of penalty either on transa.....
375 2012 (9) TMI 861 - CESTAT AHMEDABAD
  SACMI ENGINEERING (INDIA) PVT. LTD. Versus COMMR. OF C. EX., AHMEDABAD
  Waiver of pre-deposit of duty - Availment of CENVAT Credit on the invoices which were raised for discharge of Service Tax liability on renting of immovable property - Held that:- There is no dispute that the appellant has received the services under .....
376 2012 (9) TMI 860 - CESTAT BANGALORE
  BHAGYANAGAR GAS LTD. Versus COMMISSIONER OF CUS., C. EX. & ST., GUNTUR
  Waiver of pre deposit - appellants are invoicing to HPCL and pay applicable sales tax/VAT - Held that:- No doubt the margin available to HPCL has been referred to as ‘commission’ in the agreement. However, the records reveal that it is clearly a case.....
377 2012 (9) TMI 859 - CESTAT NEW DELHI
  MANOJ STEELS Versus COMMISSIONER OF CENTRAL EXCISE, ALLAHABAD
  CENVAT Credit - appellant is procuring and selling ingots in the market without passing on the Cenvat credit of duty to its customers - Held that:- there is no evidence indicating that the manufacturer had cleared the goods at the instance of the app.....
378 2012 (9) TMI 858 - CESTAT MUMBAI
  HINDUSTAN COPPER LTD. Versus COMMISSIONER OF CENTRAL EXCISE, BELAPUR
  Penalty - Whether in a process involving heating/melting, there can be a process-loss or not, especially when the raw material is a scrap - Held that:- I am not aware of any technology available at present which eliminates process-loss. In any manufa.....
379 2012 (9) TMI 857 - CESTAT AHMEDABAD
  M/s. Toyota Construction Pvt. Limited Versus Commissioner of Central Excise Daman
  CENVAT Credit - Instead of availing 50% of cenvat credit on the capital goods received in the year, appellant has availed 100% cenvat credit during the three financial years 2005-06, 2006-07 and 2007-08 - Held that:- There was no need for demanding t.....
380 2012 (9) TMI 856 - CESTAT NEW DELHI
  PI. INDUSTRIES LTD. Versus COMMISSIONER OF C. EX., DELHI-III
  Waiver of pre deposit - Availment of CENVAT Credit - Inputs were sent by the appellants directly to the job worker’s premises without bringing the same first to their factory - Held that:- inputs, in question, were directly sent by the appellant to t.....
381 2012 (9) TMI 855 - CESTAT AHMEDABAD
  M/s Transpek Industry Ltd. Versus CCE Vadodara
  Valuation of goods - non-inclusion of the value of the packaging material i.e. cylinders received from the purchaser of the appellants final product - Held that:- The excisable commodity was liquid chlorine which was sold by the assessee in tonners .....
382 2012 (9) TMI 854 - CESTAT KOLKATA
  VEDANTA ALUMINIUM LTD. Versus COMMISSIONER OF C. EX. & ST., BBSR-I
  Waiver of pre-deposit of duty - Equal amount of penalty under Section 11AC read with Rule 15 of Cenvat Credit Rules - Held that:- A perusal of the Rule 2(a) makes it very clear though storage tanks may be immovable property and pollution control equi.....
383 2012 (8) TMI 862 - CESTAT BANGALORE
  COMMISSIONER OF C. EX., TIRUPATI Versus MEGHA ENGINEERING & INFRASTRUCTURE LTD.
  Stay application - Held that:- application for transfer of unutilized Cenvat credit was given after surrender of registration of the factories. Where the registration of a factory is surrendered, prima facie, no factory as defined under the Central E.....
384 2012 (8) TMI 861 - CESTAT BANGALORE
  M/s. Ashok Iron Works (P) Ltd. Versus CCE, Belgaum
  Denial of CENVAT credit - Penalty u/s 11AC - Credit had been taken on certain invoices without receipt of the inputs - Held that:- The show-cause notice issued by the Department clearly attributed fraud to the appellant, which is one of the grounds u.....
385 2012 (8) TMI 860 - CESTAT BANGALORE
  CCE, Guntur Versus M/s. Aruna Paper Board Mills (P) Ltd.
  CENVAT Credit - Suppression of material facts - Intention to evade duty - Held that:- it had been duly noted by the original authority that the assessee had been filing periodical returns with relevant invoices. The appellate authority also noted thi.....
386 2012 (8) TMI 859 - CESTAT BANGALORE
  HI-BUILD COATING (P) LTD. Versus COMMISSIONER OF CENTRAL EXCISE, COCHIN
  Waiver of pre deposit - CENVAT CRedit - Place of removal - CFA service - - Held that:- goods manufactured by the appellant were sold through the CFA. It is also not in dispute that the goods were physically conveyed by the appellant to the buyers th.....
387 2012 (8) TMI 858 - CESTAT AHMEDABAD
  M/s. Plastiblends India Ltd. Versus CCE Daman
  Duty demand - Penalty - Suppression of facts - Duty evasion - Held that:- in this case it cannot be said that there was mis-statement or suppression of fact with intention to evade duty. As regards limitation, the appellant is not claiming the same a.....
388 2012 (8) TMI 857 - CESTAT AHMEDABAD
  M/s. Plastiblends India Ltd. Versus CCE Daman
  CENVAT credit - Wrong availment of CENVAT Credit - Goods received from 100% EOU - Held that:- there is no dispute as regards the amount of cenvat credit wrongly taken but only penalty issue has to be decided. As submitted by the ld. C.A., this Tribun.....
389 2012 (8) TMI 856 - CESTAT AHMEDABAD
  CCE Vadodara Versus M/s. Sterling Auxiliaries Pvt. Ltd.
  CENVAT Credit - custom house agent and clearing and forwarding services - Held that:- reliance of the Commissioner (Appeals) on the decision of the Tribunal in the case of CCE Chennai Vs. Sports India Laboratories Ltd. [2009 (10) TMI 175 - CESTAT, CH.....
390 2012 (8) TMI 855 - CESTAT AHMEDABAD
  CCE Vapi Versus Shri V. Agarwal
  Penalty - Enhancement of penalty - Wrong availment of Credit - Malafide intention - Held that:- penalty on the managing director need not be imposed when the assessee was penalized. Further it also cannot be said that Commissioner has not considered .....
391 2012 (8) TMI 854 - CESTAT AHMEDABAD
  CCE Vadodara Versus M/s. Shankar Packaging Ltd.
  Denial of refund claim - laims were originally rejected on the ground that they were received in the office of the refund sanctioning authority beyond the time limit prescribed under Notification No.41/07 - Commissioner allowed refund - Held that:- r.....
392 2012 (8) TMI 853 - CESTAT AHMEDABAD
  CCE Vadodara Versus M/s. Gujarat Narmada Valley Fertilisers
  CENVAT Credit - cenvat credit in respect of High Pressure gauge, Electric Machine Pump, RTD sensor, Thermo Couple, P.H. Electrode, Carbon filled bush, Branded Gland packing and Gland packing - Held that:- In respect of carbon filled bush and PH elect.....
393 2012 (8) TMI 852 - CESTAT NEW DELHI
  VEE EI CEE INDUSTRIES Versus COMMISSIONER OF CENTRAL EXCISE, J & K
  Waiver of pre deposit - CENVAT Credit demand - Held that:- appellant admittedly have used 20% to 40% of fresh plastic along with plastic waste and scrap for manufacture of PVC/PE granules and in respect of duty paid fresh plastic used as input, they .....
394 2012 (8) TMI 851 - CESTAT NEW DELHI
  VIJ ENGINEERS & CONSULTANTS PVT. LTD. Versus COMMR. OF C. EX., ROHTAK
  Denial of CENVAT Credit - Revenue contends that appellant’s unit is not eligible for Cenvat credit in respect of paints, as the same is not an input for manufacture of parts of towers - Held that:- appellant’s head office is registered as provider of.....
395 2012 (8) TMI 850 - CESTAT NEW DELHI
  SHATABDI CHEMICALS PVT. LTD. Versus COMMR. OF CUS. & C. EX., GHAZIABAD
  CENVAT Credit - import of N-Butyl acetate and selling the same - Whether this activity is trading activity or not - Held that:- appellant after importing N-Butyl acetate in bulk and cleared the same in smaller packs after repacking as such in view of.....
396 2012 (8) TMI 849 - CESTAT BANGALORE
  M/s Universal conveyors Versus The Commissioner of Central Excise, Belgaum
  Demand of differential duty - Bar of limitation - Held that:- The raw materials supplied by M/s Telco were received by the appellant under Rule 57F(3) challans which clearly indicated that the raw materials had been cleared for job work under the sai.....
397 2012 (8) TMI 848 - CESTAT BANGALORE
  SANMAR SPECIALTY CHEM. LTD. Versus CCE., (APPEALS-I), BANGALORE
  Availment of CENVAT Credit - Distribution of credit - Held that:- prima facie the utilization of the services of management consultant services for the purpose of selling one of the divisions of the appellant-assessee for the purpose of raising finan.....
398 2012 (8) TMI 847 - CESTAT NEW DELHI
  ROHIT J. SHAH Versus COMMISSIONER OF CENTRAL EXCISE, NOIDA
  Waiver of condition of pre-deposit of penalty - Multi Track Pan Masala Making Machine No. PK 90 GHP - Penalty has been imposed on the appellant on the ground that he abetted evasion of excise duty by wrongly describing the machine in the invoice as ‘.....
399 2012 (8) TMI 846 - CESTAT BANGALORE
  CCE, Mysore Versus M/s. Techno Rings
  Registration certificate - Inclusion of other premises within the scope of same certificate - Scope of order of Commissioner - Judicial or Quasi Judicial - Commissioner rejected request for grant of single registration in respect of existing premises.....
400 2012 (8) TMI 845 - CESTAT AHMEDABAD
  KALPATARU PAPERS LTD. Versus COMMISSIONER OF C. EX., AHMEDABAD
  waiver of pre-deposit of penalty - Eligibility of benefit of Serial No. 90/93 of the Notification No. 4/2006-C.E., dated 1-3-2006 - Held that:- Appellant has availed the benefit of Serial No. 93 of the notification, which talks about discharge of dut.....
401 2012 (8) TMI 844 - CESTAT KOLKATA
  STEEL AUTHORITY OF INDIA LTD. Versus COMMISSIONER OF C. EX., BOLPUR
  Waiver of deposit of MODVAT Credit - Deemed credit - Discharge of burden of proof - Held that:- this is a case of deemed Credit, and the benefit can be denied only under the exceptional categories. Prima facie, we find that the Department could not s.....
402 2012 (8) TMI 843 - CESTAT NEW DELHI
  COMMISSIONER OF CENTRAL EXCISE, BHOPAL Versus TESLA TRANSFORMERS LTD.
  Refund claim - No provisional assessment during the period of dispute - Held that:- though the supplies to MP State Electricity Board had been made during the period of dispute against a contract with price variation clause, there was no provisional .....
403 2012 (8) TMI 842 - CESTAT MUMBAI
  SAI CREATION Versus COMMISSIONER OF CENTRAL EXCISE, MUMBAI-III
  Denial of refund claim - Unjust enrichment - Held that:- The provisions of unjust enrichment does not apply if the refund pertains to credit of duty on excisable goods used as inputs in the manufacture of goods which are exported. In the instant case.....
404 2012 (8) TMI 841 - CESTAT NEW DELHI
  AR. POLYMERS PVT. LTD. Versus COMMISSIONER OF CENTRAL EXCISE, LUCKNOW
  Waiver of condition of pre-deposit of Excise duty - benefit of Notification No. 30/2004-C.E., dated 9-7-2004 - Manufacturing of tents - Held that:- On perusal of Notification No. 30/2004-C.E., we find that this notification nowhere says that benefit .....
405 2012 (8) TMI 840 - CESTAT NEW DELHI
  MAIHAR CEMENT UNIT NO. 2 Versus COMMISSIONER OF CENTRAL EXCISE, BHOPAL
  Cenvat Credit – Capital Goods – Mines if captive mines so as to constitute one integrated unit with concerned cement factory, Cenvat/Modvat credit available - Held that:- There is no dispute about the fact that Maihar Cement as also Maihar Cement Uni.....
406 2012 (8) TMI 839 - CESTAT NEW DELHI
  COMMISSIONER OF C. EX., RAIPUR Versus GOPAL PRASAD SULTANIA
  Duty demand - Penalty u/s 11A(1A) - Held that:- Provisions in the first proviso to Section 11A(2) covers the situation under consideration and for that reason no proceedings could have been continued against the respondents after the manufacturers co.....
407 2012 (8) TMI 838 - CESTAT NEW DELHI
  SURYA FOOD & AGRO LTD. Versus COMMISSIONER OF CENTRAL EXCISE, ALLAHABAD
  Cenvat credit - Revenue was of the view that the Organic Composite Solvent and Thinner not elsewhere specified, prepared paints could not be considered to be input used in the manufacture of biscuits - Held that:- this is not an item which is normall.....
408 2012 (8) TMI 837 - CESTAT NEW DELHI
  UNN SUGAR COMPLEX Versus COMMISSIONER OF CENTRAL EXCISE, MEERUT-I
  Duty demand - appellant have not maintained separate account and inventory of the inputs used in or in relation to manufacture of dutiable final products - Held that:- bagasse emerges in course of crushing of the sugarcane. It may be noted that crush.....
409 2012 (8) TMI 836 - CESTAT BANGALORE
  SRI CHAMUNDESWARI SUGARS LTD. Versus COMMISSIONER OF C. EX., GUNTUR
  Waiver of pre-deposit - Appellant is engaged in the manufacture of sugar from sugar cane and that, in the process of manufacture, bagasse is generated as waste - Held that:- The bagasse generated in the course of manufacture of sugar by the first uni.....
410 2012 (8) TMI 835 - CESTAT CHENNAI
  M/s RANE ENGINE VALVES LTD Versus COMMISSIONER OF CENTRAL EXCISE, TRICHY
  Denial of CENVAT Credit - Rent-a-cab service - Penalty - Held that:- If any amount of service provided is recovered from the employees, to the extent amount recovered, the assessee is not entitled for input service credit. As the issue involved is in.....
411 2012 (8) TMI 834 - CESTAT BANGALORE
  The Commissioner of Central Excise, Hyderabad Versus M/s Sandvik Asia Ltd.
  CENVAT Credit - Whether the respondent was entitled, during the period of dispute, to CENVAT credit of the service tax paid on Group Health Insurance premium covered by the Group Health Insurance Policy by the respondent in respect of their employees.....
412 2012 (8) TMI 833 - CESTAT BANGALORE
  M/s Shiv Shakti Nutrifoods Pvt. Ltd. Versus The Commissioner of Central Excise, Hyderabad
  CENVAT Credit - whether the assessee could take CENVAT credit of sugar cess paid under the Sugar Cess Act 1982 - Held that:- Sugar Cess did not assume the character of central excise duty to warrant levy of education cess thereon. This decision of th.....
413 2012 (8) TMI 832 - CESTAT CHENNAI
  TENNECO RC INDIA (P) LTD. Versus COMMISSIONER OF C. EX., PUDUCHERRY
  Waiver of pre-deposit of interest demanded on differential duty paid - Held that:- Even though the demand pertains to the year 2007-08, but the differential duty has been paid by the applicant only in January 2009, therefore cause of action arose in .....
414 2012 (8) TMI 831 - CESTAT NEW DELHI
  RAJASTHAN PETRO SYNTHETICS PVT. LTD. Versus COMMR. OF C. EX., UDAIPUR
  Duty demand - Exemption under Notification No. 31/93-C.E., dated 28-2-1993 - Held that:- preventive department of Central Excise drew three samples each from different lots of 210 deniers yarn purportedly manufactured by the appellant. It is also not.....
415 2012 (8) TMI 830 - CESTAT NEW DELHI
  ALPHA SERVICES Versus COMMISSIONER OF CENTRAL EXCISE, JAIPUR
  Waiver of pre deposit - Classification of goods - Classification under Heading 8705 or under Chapter 73 - benefit under exemption Notification No. 6/2006-C.E. (Sl. No. 87) - Held that:- chassis on which the telescopic tower is fitted is duty paid and.....
416 2012 (8) TMI 829 - CESTAT AHMEDABAD
  Dolphin Metals (I) Ltd. Versus CCE Ahmedabad
  Waiver of pre-deposit of the penalty - Penalty under Rule 26 - Held that:- appellant has been charged and adjudicating authority has found that the appellant had issued only invoices for the materials and has not actually cleared the finished goods t.....
417 2012 (8) TMI 828 - CESTAT BANGALORE
  JEYPORE SUGAR CO. LTD. Versus COMMISSIONER OF CENTRAL EXCISE, GUNTUR
  Waiver of pre deposit - Notification No. 67/95 - Clearance of molasses - Held that:- The Commissioner has categorically held that the appellants have exercised the option under Rule 6(3A) of the CENVAT Credit Rules. It is the case of the appellant th.....
418 2012 (8) TMI 827 - CESTAT NEW DELHI
  SHIV SHAKTI STEELS PVT. LTD. Versus COMMISSIONER OF C. EX., RAIPUR (CG.)
  Condonation of delay - Delay of 2 years - Delay due to non communication of dismissal of appeal - Held that:- It is claimed by the appellant that Shri Sunil Kumar Agrawal due to personal difficulty could not communicate the order of dismissal of appe.....
419 2012 (8) TMI 826 - CESTAT AHMEDABAD
  VN. PATEL Versus COMMISSIONER OF CENTRAL EXCISE, DAMAN
  Penalty under Rule 26 - Confiscation of goods - Held that:- Penalty imposed on the appellant under Rule 26 of the Central Excise Rules, 2002 is unwarranted for more than one reason. Firstly, the appellant herein in his statement before the authoritie.....
420 2012 (8) TMI 825 - CESTAT BANGALORE
  CCE, Belgaum Versus M/s. Jindal Praxair Oxygen Co. (P) Ltd.
  Duty demand - Whether duty of excise was leviable on Oxygen, Nitrogen and Argon gases vented out to the atmosphere during the periods of disputes - Held that:- respondent was constrained, by the technology adopted by them for continuous manufacture o.....
421 2012 (8) TMI 824 - CESTAT AHMEDABAD
  CCE Vapi Versus M/s. Nilkamal Ltd.
  CENVAT Credit - Courier services - Held that:- Commissioner (Appeals) while passing the order has discussed the rules relating to input service and has relied upon the decision of the Tribunal wherein it was held that credit of service tax paid on co.....
422 2012 (8) TMI 823 - CESTAT AHMEDABAD
  CCE Vapi Versus M/s. Micro Inks Ltd.
  CENVAT Credit - Custom House Agent services - Revenue contends that wrong availment of CENVAT Credit was there since this service does not fall under input service - Held that:- in case of exports of goods on F.O.B. basis, load port has to be conside.....
423 2012 (8) TMI 822 - CESTAT KOLKATA
  USHA MARTIN LTD. Versus COMMR. OF C. EX. & ST., JAMSHEDPUR
  Waiver of pre-deposit of Cenvat credit - Cenvat/Modvat Inputs and capital goods used in mines - Held that:- undisputedly, the mines are 100% captive mines which are allotted to the applicant for production of coal and iron ore. The coal extracted/pro.....
424 2012 (8) TMI 821 - CESTAT NEW DELHI
  COMMISSIONER OF CENTRAL EXCISE, JAIPUR-II Versus HINDUSTAN ZINC LIMITED
  Maintainability of appeal - Authorization under law - Improper authorization order of committee of commissioner - Date not mentioned - Section 35B - Held that:- First page and signature of members of committee not dated as required under law - Not cl.....
425 2012 (8) TMI 820 - CESTAT AHMEDABAD
  KALPENA INDUSTRIES LTD. Versus COMMISSIONER OF CENTRAL EXCISE, VAPI
  Waiver of pre deposit - Benefit of exemption of Notification No. 44/2001 - Held that:- appellant herein is eligible to avail benefit of exemption of Notification No. 44/2001 for the clearances made to advance authorisation order holder. In this case,.....
426 2012 (8) TMI 819 - CESTAT NEW DELHI
  ALBERT DAVID LTD. Versus COMMISSIONER OF CENTRAL EXCISE, GHAZIABAD
  Eligibilty for Cenvat credit - Import of plastic granules - Held that:- On going through the records, it is apparent that the appellant have availed Cenvat credit in respect of inputs which resulted in waste. Admittedly the excise duty in respect of .....
427 2012 (7) TMI 847 - CESTAT BANGALORE
  WALLACE LABORATORIES (P) LTD. Versus COMMISSIONER OF CENTRAL EXCISE, BELGAUM
  Waiver of pre-deposit - Valuation of goods - Distribution of free samples - Held that:- As far as the assessee is concerned, the impugned products are cleared on sale for consideration. The transaction value is available, the valuation based on Secti.....
428 2012 (7) TMI 846 - CESTAT NEW DELHI
  COMMISSIONER OF CENTRAL EXCISE, JAMMU Versus KAISER INDUSTRIES LTD.
  Refund of Education Cess - Notification No. 56/2002-C.E., dated. 14-11-2002 - Held that:- From plain reading of the Notification No. 56/2002-C.E., it is clear that this notification issued under Section 5A(1) of Central Excise Act, 1944, Section 3(3).....
429 2012 (7) TMI 845 - CESTAT AHMEDABAD
  PHILIPS CARBON BLACK LTD. Versus COMMISSIONER OF C. EX., VADODARA
  Denial of CENVAT Credit - Credit on Grid which has been installed in the factory premises, which receives electricity from Gujarat State Electricity Board and transmits the excess of electricity generated by them to the Gujarat State Electricity Boar.....
430 2012 (7) TMI 844 - CESTAT NEW DELHI
  KRISHNA ELECTRICAL INDUSTRIES LTD. Versus COMMISSIONER OF C. EX., INDORE
  Exemption under Notification No. 6/2006-C.E., dated 1-3-2006 - Revenue contends that appellant are not eligible for duty exemption under this notification, as the thermal power plant to which the supplies were made, cannot be called a power plant of .....
431 2012 (7) TMI 843 - CESTAT NEW DELHI
  ASHOK & CO. PAN BAHAR LTD. Versus COMMISSIONER OF C. EX., NEW DELHI
  Condonation of delay - Held that:- Ordinarily the period of limitation for filing an appeal against the adjudication order is sixty days from the date of communication of order/decision to the party concerned. However, the proviso to Section 35(1) au.....
432 2012 (7) TMI 842 - CESTAT AHMEDABAD
  M/s. Liquid Controls India Pvt. Limited Versus Commissioner of Central Excise, Vadodara
  Waiver of pre-deposit of duty - Demand of differential duty - Non inclusion of amount received or collected by assessee from third party inspection charges - Held that:- appellant herein did not produce any evidence substantiating this claim as regar.....
433 2012 (7) TMI 841 - CESTAT BANGALORE
  RAM POLY FIBRES LTD. Versus COMMISSIONER OF C. EX., GUNTUR
  Demand of duty - Availment/utilization of MODVAT credit of CVD paid on HDPE granules - Imposition of penalty - Held that:- On 12-10-1995, the Central Excise Range Superintendent visited the appellant’s factory and conducted physical stock verificatio.....
434 2012 (7) TMI 840 - CESTAT BANGALORE
  COMMISSIONER OF C. EX., TIRUPATHI Versus PENNA CEMENT INDUSTRIES
  Classification of goods - Capital goods - Whether the rails which were used by the respondent for moving stacker and reclaimer in their factory during the material period could be treated as capital goods falling under Rule 2(a)(A) of the Cenvat Cred.....
435 2012 (7) TMI 839 - CESTAT MUMBAI
  DYNAMIC BEVERAGES PVT. LTD. Versus COMMISSIONER OF CENTRAL EXCISE, MUMBAI-II
  Waiver of pre-deposit of duty - Clearance of packaged drinking water - Whether assessee can be called manufacture of packaged drinking water - Held that:- applicant is purchasing raw material from the market for the manufacture of packaged drinking w.....
436 2012 (7) TMI 838 - CESTAT CHENNAI
  AUDCO INDIA LTD. Versus COMMISSIONER OF CENTRAL EXCISE, CHENNAI-III
  Denial of exemption from excise duty under S. No. 91 of Notification No. 6/2006-C.E., dated 1-3-2006 - Non production of certificate to show that the person to whom they were supplying the goods could have imported goods free of customs duty as per t.....
437 2012 (7) TMI 837 - CESTAT BANGALORE
  HEWLETT PACKARD INDIA SALES PVT. LTD. Versus COMMR. OF C. EX., BANGALORE
  Valuation of goods - Inclusion of 1% discount in assessable value - Department contends that 1% amount was not in the nature of trade discount under the provisions of Customs Valuation Rules read with Section 14 of Customs Act, 1962 - Held that:- The.....
438 2012 (7) TMI 836 - CESTAT NEW DELHI
  RB. INDUSTRIES Versus COMMISSIONER OF CENTRAL EXCISE, DELHI
  Waiver of condition of pre-deposit of duty demand - Availment of benefit of Cenvat credit under Cenvat Credit Rules, 2004 - Held that:- Admittedly the appellant has discharged his duty liability on 26-12-2008 though in contravention of Rule 8(3A) of .....
439 2012 (7) TMI 835 - CESTAT AHMEDABAD
  M/s. KDS Textiles Pvt. Ltd. Versus CCE Surat
  Duty demand - Clandestine removal of goods - Penalty u/s 11AC - Fact admitted by authorized signatory - Held that:- Statement of the authorised signatory clearly indicates that the appellants were removing the goods illicitly from the factory premise.....
440 2012 (7) TMI 834 - CESTAT NEW DELHI
  BHAGWATI PIPES Versus COMMISSIONER OF CENTRAL EXCISE, JAMMU
  Denial of Area based exemption under Notification No. 56/2002-C.E. - Held that:- Moreover, the exemption Notification No. 56/2002-C.E. exempts the goods covered by this notification, manufactured by the units located in the Industrial Growth Centers,.....
441 2012 (7) TMI 833 - CESTAT NEW DELHI
  OPTHO REMEDIES Versus COMMISSIONER OF CENTRAL EXCISE, KANPUR
  Clearance of goods - Notification No. 48/77, dated 1-4-1977 - Violation of conditions of Notification - Held that:- The notification is clear about the container containing contents. That does not speak of any design or colour of the container. Notif.....
442 2012 (7) TMI 832 - CESTAT NEW DELHI
  MKU PVT. LTD. Versus COMMISSIONER OF CENTRAL EXCISE, KANPUR
  Classification of “Synthetic Web Equipment (disruptive pattern) consisting of pack with aluminium frame, haversack, ammunition pouch, frog bayonet and belt waist.” - Classification under Heading 63.07 or under Heading 4202 - Held that:- Webbing is a .....
443 2012 (7) TMI 831 - CESTAT BANGALORE
  HETERO LABS LTD. Versus COMMISSIONER OF C. EX., HYDERABAD-I
  Duty equivalent to CENVAT credit u/s 11A - Held that:- Where the original authority has dropped show-cause notice proceedings, the appellate authority, acting upon an appeal from the department, should step into the shoes of the adjudicating authorit.....
444 2012 (7) TMI 830 - CESTAT NEW DELHI
  DHARAMPAL SATYAPAL SONS PVT. LTD. Versus COMMISSIONER OF C. EX., DELHI-II
  Manufacture of Kimam - Clearance of goods to other factory without duty payment - Intention of evasion of duty - Whether the appellant are liable for penalty under Rule 173Q(1) of the Central Excise Rules - Held that:- appellant were fully aware that.....
445 2012 (7) TMI 829 - CESTAT NEW DELHI
  COMMR. OF C. EX., ALLAHABAD Versus KANORIA SUGAR & GENERAL MFG. CO. LTD.
  Remission of excise duty - Loss of molasses stored in masonary tank due to auto-combustion - Held that:- there is nothing in the report of the State Excise officer who visited the site for inspection which may suggest that the respondent was negligen.....
446 2012 (7) TMI 828 - CESTAT AHMEDABAD
  Commissioner of Central Excise Surat Versus M/s. Heubach Colour Pvt. Limited
  CENVAT Credit - Service tax paid by the Custom House Agents and Clearing and Forwarding Agents - Held that:- credit of service tax paid by the Custom House Agents and Clearing and Forwarding Agents for the services rendered to the assessee, is eligib.....
447 2012 (7) TMI 827 - CESTAT NEW DELHI
  INTERNATIONAL TOBACCO CO. LTD. Versus COMMISSIONER OF C. EX., GHAZIABAD
  Waiver of pre deposit - Whether duty of excise payable on the waste and scrap generated during the manufacture of cigarettes and sold in the market - Held that:- appellant has a strong prima facie case to justify waiver of condition of pre-deposit. S.....
448 2012 (7) TMI 826 - CESTAT AHMEDABAD
  Commissioner of Central Excise Surat Versus M/s. Chemie Organic Chemicals (I) Pvt. Limited
  Eligibility to CENVAT Credit - Custom House Agents and Clearing and Forwarding Agents - Nexus with manufacturing activity - Held that:- credit of service tax paid by the Custom House Agents and Clearing and Forwarding Agents for the services rendered.....
449 2012 (7) TMI 825 - CESTAT MUMBAI
  COMMISSIONER OF CENTRAL EXCISE, PUNE-II Versus FINOLEX INDUSTRIES LTD.
  Denial of CENVAT Credit - Difference in the quantity of the imported goods as per the Ullage report and storage tank outturn reports - Whether the Modvat Credit is available to the assessee on the quantity of HFO short received in the factory and the.....
450 2012 (7) TMI 824 - CESTAT MUMBAI
  WALLTRACTS INDIA PVT. LTD. Versus COMMISSIONER OF C. EX., MUMBAI-II
  Waiver of pre-deposit of duty - Held that:- applicants are fabricating Roller Blinds/Vertical Blind out of the bought out items at site. We find prima facie such activity does not amount to manufacture hence the applicants have a strong case in their.....
451 2012 (7) TMI 823 - CESTAT AHMEDABAD
  COMMISSIONER OF C. EX., DAMAN Versus MEDLEY PHARMACEUTICALS LTD.
  Availment of CENVAT Credit - Whether the respondent is eligible for Cenvat credit of duty paid on aluminium foils which were supplied by their suppliers - Held that:- Central Government holds that recipient of the duty paid goods that arose due to cu.....
452 2012 (7) TMI 822 - CESTAT CHENNAI
  LAKSHMI MACHINE WORKS LTD. Versus COMMR. OF C. EX., COIMBATORE
  Availment of CENVAT Credit - whether the appellants are entitled to input service credit of the aircraft used by their Managing Director for business activity or not - Held that:- appellants have availed the services of aircraft in the course of thei.....
453 2012 (7) TMI 821 - CESTAT BANGALORE
  M/s. Sanghavi Engineering Versus CCE, Hyderabad
  Reversal of CENVAT Credit - Value partly written off in books of accounts - Held that:- prior to 01/03/2011, a manufacturer of final product who availed CENVAT credit on inputs was not required to reverse any part of that credit on the ground of a pa.....
454 2012 (7) TMI 820 - CESTAT NEW DELHI
  BIRLA CORPORATION LTD. Versus COMMISSIONER OF C. EX., LUCKNOW
  CENVAT Credit - Commission agent - whether the services of commission agents for procuring sales orders received by the appellant is an input service or not for the purpose of availing Cenvat credit - Held that:- Though, in the order-in-original date.....
455 2012 (7) TMI 819 - CESTAT AHMEDABAD
  UNITECH INTERNATIONAL LTD. Versus COMMISSIONER OF C. EX., VAPI
  Waiver of pre-deposit - Cost Recovery charges - Held that:- there is no dispute as to there being no appointment of an officer in the factory premises of the appellant who is an EOU. If that be so, the question of recovery of cost from them may not a.....
456 2012 (7) TMI 818 - CESTAT BANGALORE
  Vantech Chemicals Ltd. Versus The Commissioner of Customs, Central Excise & Service Tax, Hyderabad-I Commissionerate Hyderabad
  Duty demand - Whether duty of excise was liable to be paid on the sample of pesticides (excisable final products) preserved by the assessee as control samples during the period from May 2004 to January 2009 - Held that:- pesticides are excisable and .....
457 2012 (7) TMI 817 - CESTAT AHMEDABAD
  M/s. Sun Chloride Pvt. Limited Versus Commissioner of Central Excise Surat
  Availment of cenvat credit - invoices raised by Itisha - Held that:- Itisha has only issued the invoices and they did not have any manufacturing activity - Therefore, Following decision of AKIK DYECHEM PVT. LTD. Versus COMMISSIONER OF C. EX., AHMEDAB.....
458 2012 (7) TMI 816 - CESTAT NEW DELHI
  VS. INDUSTRIES Versus COMMISSIONER OF CENTRAL EXCISE, JAMMU
  Availment of CENVAT Credit - whether appellant can be compelled to avail the credit of duty paid on rejected and returned goods - Held that:- In any case, such credit is required to be taken on the basis of duty paying documents and other relevant do.....
459 2012 (7) TMI 815 - CESTAT AHMEDABAD
  AMOD STAMPING PVT. LTD. Versus COMMISSIONER OF CENTRAL EXCISE, RAJKOT
  Rectification of mistake - there is no mention about the interest in our order even though in the impugned order interest had been demanded along with duty under Section 11AB - 100% EOU - Import of scrap - Clearance of imported goods to DTA - Held th.....
460 2012 (7) TMI 814 - CESTAT AHMEDABAD
  M/s. Ravi Pharmaceuticals Pvt. Ltd. Versus CCE Vadodara
  Stay application - Bar of limitation - Held that:- It is the law that beyond the 90 days any appeal filed before the first appellate authority cannot be entertained by him and nor can be entertained by anybody else if an appeal dismissed by the first.....
461 2012 (7) TMI 813 - CESTAT AHMEDABAD
  ATUL LTD. Versus COMMISSIONER OF C. EX., DAMAN
  Waiver of pre deposit - Inputs written off which were purchased in 1997-1998 over a period of time as an unserviceable inputs - Held that:- provisions of Rule 3(5B) has been invoked by the authorities seeking the reversal of Cenvat credit on the inpu.....
462 2012 (6) TMI 755 - CESTAT NEW DELHI
  COMMISSIONER OF CENTRAL EXCISE, RAIPUR Versus NIRMAL KUMAR AGARWAL
  Penalty u/s 11A(1A) - Whether after conclusion of proceedings against an assessee under Section 11A(1A), a separate proceeding imposing penalty on the Director of the company can survive - clandestine manufacture and clearance of excisable goods - He.....
463 2012 (6) TMI 754 - CESTAT BANGALORE
  M/s. Gemini Steel Tube Ltd. Versus The Commissioner of Central Excise Bangalore-I Commissionerate Bangalore
  Rejection of a claim for refund of duty - Unjust enrichment - Held that:- refund claim was filed on 17.3.2008 and the same was of the excess duty paid for the period from May 2006 to January 2007. The claim was clearly barred by limitation. Further, .....
464 2012 (6) TMI 753 - CESTAT CHENNAI
  MADURA COATS PVT. LTD. Versus COMMISSIONER OF CENTRAL EXCISE, MADURAI
  Availment of CENVAT Credit - Revenue denied credit on the ground that the exported material is otherwise duty-free - Held that:- It is the undisputed policy of the Government not to burden the export goods with domestic taxes as has been noted in var.....
465 2012 (6) TMI 752 - CESTAT NEW DELHI
  HINDALCO INDUSTRIES LTD. Versus COMMISSIONER OF C. EX., ALLAHABAD
  Cenvat Credit- whether Cenvat Credit could be denied to the assessee on the ground that the weight of the input recorded on receipt in the premises of the manufacturer of the final products showed a shortage compared to the weight recorded in the rel.....
466 2012 (6) TMI 751 - CESTAT BANGALORE
  M/s. Tulsyan NEC Ltd. Versus The Commissioner of Central Excise, Bangalore
  Denial of CENVAT Credit - Excess demand of CENVAT Credit - Held that:- demand of CENVAT credit is highly disproportionate to value of raw materials mentioned in the annexure to the show-cause notice. The demand has been made nearly after four years a.....
467 2012 (6) TMI 750 - CESTAT AHMEDABAD
  M/s. Ram Ratna Wires Ltd. Versus CCE Vapi
  Waiver of the pre-deposit - Availment of ineligible cenvat credit - Assessee drawing wires from wire rods - Held that:- Board’s circular dated 16.02.01 during the material period was holding that the activity of drawing wire would amount to manufactu.....
468 2012 (6) TMI 749 - CESTAT MUMBAI
  VARSHA FORGINGS LTD Versus COMMISSIONER OF CENTRAL EXCISE & CUSTOMS, AURANGABAD
  Denial of CENVAT Credit - Loss of documents - Equivalent penalty - Held that:- original documents were lost in transit by the truck driver who was transporting the goods and the truck driver, on noticing the loss, filed a FIR with the Police Station .....
469 2012 (6) TMI 748 - CESTAT AHMEDABAD
  Commissioner of Central Excise Surat Versus M/s. Vardhman Acrylics Limited
  CENVAT Credit - Held that:- landscaping of factory garden will fall within the concept of modernisation, renovation, repair etc. of office premises. Further, the credit rating of industry is dependent on how the factory is maintained inside and outsi.....
470 2012 (6) TMI 747 - CESTAT MUMBAI
  EXIDE INDUSTRIES LTD. Versus COMMISSIONER OF CENTRAL EXCISE, PUNE
  Duty demand - Reversal of CENVAT Credit - Held that:- in the case of Bajaj Tempo Limited [2014 (3) TMI 132 - CESTAT MUMBAI] whereby the Tribunal followed the decision of the Larger Bench in the case of Commissioner of Central Excise, Vadodara v. Asia.....
471 2012 (6) TMI 746 - CESTAT BANGALORE
  CCE, Guntur Versus M/s. Pearl Beverages Ltd.
  Duty demand - Whether the respondent should be asked to pay duty of excise on carton waste, crown waste, glass scrap, crate scrap, pet-bottle scrap, PVC cans and plastic crowns which were cleared by them under commercial invoices without payment of d.....
472 2012 (6) TMI 745 - CESTAT KOLKATA
  INDIAN OIL CORPORATION LTD. Versus COMMISSIONER OF C. EX., HALDIA
  Duty demand - Non-compliance with the provisions of Section 35F of the Central Excise Act, 1944 - Fuel supplied by the Applicant was furnace oil and was used in the MSQ Plant and later capitalized - Held that:- Commissioner (Appeals) has not decided .....
473 2012 (6) TMI 744 - CESTAT AHMEDABAD
  M/s. Cosmo Films Limited Versus Commissioner of Central Excise, Vadodara
  Condonation of delay - Held that:- First appellate authority should have condoned the delay in filing appeal and dispose of the stay petition and appeal on merits as it is settled law that if there is condonation prescribed in the rules, it should be.....
474 2012 (6) TMI 743 - CESTAT BANGALORE
  Commissioner of Central Excise, Hyderabad Versus M/s The India Cements Ltd.
  CENVAT Credit - GTA Services - Held that:- Following decision of Commissioner of C. Ex. & S.T., LTU, Bangalore vs. ABB Limited [2011 (3) TMI 248 - KARNATAKA HIGH COURT] - Decided against Revenue......
475 2012 (6) TMI 742 - CESTAT NEW DELHI
  COMMISSIONER OF C. EX., DELHI-II Versus ASHUTOSH METAL INDUSTRIES
  Entitlement to registration certificate as per Rule 9 of the Central Excise Rules, 2002 - Revenue contends that respondent is not entitled for more than one registration in the same campus - Held that:- According to Rule 9 of Central Excise Rules, 20.....
476 2012 (6) TMI 741 - CESTAT BANGALORE
  CCE, Hyderabad Versus M/s. Pan Electro Tech Enterprises (P) Ltd.
  Clearance of excisable goods to the DTA on payment of duty - Non maintenance of seperate accounts - Held that:- very basis of the impugned demand is unfounded inasmuch as, in the case of Sujana Metal Products Ltd. vs. CCE, Hyderabad [2011 (9) TMI 724.....
477 2012 (6) TMI 740 - CESTAT CHENNAI
  Commissioner of Central Excise, Tirunelveli Versus The India Cements Ltd.
  CENVAT Credit - Credit in respect of structural items used for fabrication of supporting structures - Held that:- duty credit in respect of structural supports cannot be allowed - Following decision of Vandana Global ltd. Vs CCE Raipur - [2010 (4) TM.....
478 2012 (6) TMI 739 - CESTAT MUMBAI
  COMMISSIONER OF C. EX., KOLHAPUR Versus STAR OXOCHEM PVT. LTD.
  Valuation of goods - Whether the transportation charges recovered separately under debit notes and not reflected in the invoices are required to be added in the assessable value - Held that:- appellants were clearing the goods at factory gate. Howeve.....
479 2012 (6) TMI 738 - CESTAT BANGALORE
  COMMISSIONER OF C. EX., HYDERABAD Versus RADIANT CABLES (P) LTD.
  Rectification of mistake - Held that:- The assessee’s appeal and the Department’s appeal were both directed against the same order of the Commissioner and both should have been listed for joint hearing and disposal. The assessee’s appeal, though file.....
480 2012 (6) TMI 737 - CESTAT AHMEDABAD
  NOVADIGM LTD. Versus COMMISSIONER OF C. EX., VADODARA
  waiver of pre-deposit - assessee has not returned the goods which were received from 100% EOU, without following the proper procedure of consuming them and returned the same after a period of three years - Held that:- Appellant is 100% EOU has procur.....
481 2012 (6) TMI 736 - CESTAT NEW DELHI
  IMRAN KHAN Versus COMMISSIONER OF CENTRAL EXCISE, MEERUT-I
  Confiscation of goods under Rule 25 of the Central Excise Rules - Interception of trucks - Non production of proper documents - Held that:- investigating officers have not been able to identify the factory from which the goods were cleared without pa.....
482 2012 (6) TMI 735 - CESTAT BANGALORE
  M/s. The Central Arecanut & Cocoa Marketing and Processing Co-operative Ltd. Versus CCE, Mangalore
  MRP Based valuation - Method of calculation - Packs containing about 100 "Eclairs" brand chocolates each weighing 5.5 gms cleared adopting cost construction method - Whether the goods cleared by the appellant during the period of dispute should be as.....
483 2012 (6) TMI 734 - CESTAT NEW DELHI
  COMMISSIONER OF CENTRAL EXCISE, RAIPUR Versus DEEPAK PATEL
  Excise duty evasion - Whether penalty should be imposed on the Director of the company under provisions of Section 11AC and Rule 25 or 26 of Central Excise Rules, 2002 - Revenue is of the view that since the appellant who was the Director of the ass.....
484 2012 (6) TMI 733 - CESTAT CHENNAI
  COMMISSIONER OF CENTRAL EXCISE, SALEM Versus PIONEER PROCESSING
  Denial of Exemption Notification Nos. 3/2001 and 6/2002 - Necessary KVIC certificate was produced subsequent to the date of clearance - Held that:- Tribunal has earlier taken a lenient view in such cases. Accordingly, we are of the view that the dela.....
485 2012 (6) TMI 732 - CESTAT CHENNAI
  COMMISSIONER OF C. EX., COIMBATORE Versus MM. ENGINEERS PVT. LTD.
  Exemption under Notification No. 10/97-C.E., dated 1-3-1997 - Held that:- since the required certificates from the competent authorities in the specified department have been produced for grant of duty exemption, the same should not be denied - Decid.....
486 2012 (6) TMI 731 - CESTAT NEW DELHI
  M/s HINDUSTAN PETROLEUM CORPN LTD Versus COMMISSIONER OF CENTRAL EXCISE, LUCKNOW
  Duty demand - Whether blending of ordinary petrol or HSD with MFA and selling the blended product under brand names "Power" and "Turbo Jet" at a higher price amounts to manufacture, and whether branded petrol and branded HSD would be liable to duty o.....
487 2012 (6) TMI 730 - CESTAT NEW DELHI
  SHRI BALAJI FLEXIPACKS Versus COMMISSIONER OF CENTRAL EXCISE, DELHI-I
  Penalty under Rule 25 - Held that:- it is evident that under this rule penalty can be imposed only on producer, manufacturer, registered person of a warehouse, or registered dealer. It is not the case of the prosecution that the appellants herein are.....
488 2012 (6) TMI 729 - CESTAT NEW DELHI
  SAP (INDIA) Versus COMMISSIONER OF CENTRAL EXCISE, DELHI-II
  Duty demand - Invocation of extended period of limitation - Whether or not the appellant has manufactured and cleared the disputed caps and bags under the brand name Reebok and Nike to M/s. Sierra Industrial Enterprises (P) Ltd. and M/s. Reebok India.....
489 2012 (5) TMI 556 - CESTAT BANGALORE
  The Commissioner of Central Excise, Visakhapatnam Versus M/s Hindustan Petroleum Corporation Ltd.
  Demands on ethanol blended petrol - Held that:- under Section 11C of the Central Excise Act, the Central Govt. issued Notification No. 25/2006-CE dt 20/11/2006 exempting the above product from payment of the aforesaid duties of excise for the period .....
490 2012 (5) TMI 555 - CESTAT BANGALORE
  M/s. Kumar’s Cotex Ltd. Versus CCE, Guntur
  Modification of stay order - Order of pre deposit - Held that:- No prima facie case found for assessee - Modification denied......
491 2012 (5) TMI 554 - CESTAT NEW DELHI
  GATES INDIA (P) LTD. Versus COMMISSIONER OF CENTRAL EXCISE, DELHI-IV
  Denial of CENVAT Credit - contravention of Rule 9 of Cenvat Credit Rules, 2004 - Held that:- it is apparent that as per Section 37C(1)(a), it was obligatory on the part of the Revenue either to tender a copy of the decision of the adjudicating author.....
492 2012 (5) TMI 553 - CESTAT AHMEDABAD
  CCE Ahmedabad Versus M/s. Kiri Dyes & Chemicals Ltd.
  Refund of unutilised cenvat credit - Held that:- Following decision of assessee's own previous case in [2011 (8) TMI 980 - CESTAT AHMEDABAD] - proviso itself makes it clear that the restriction is applicable only in respect of Cenvat credit claimed a.....
493 2012 (5) TMI 552 - CESTAT NEW DELHI
  TCC CARRIERS P. LTD. Versus COMMISSIONER OF CENTRAL EXCISE, INDORE
  Waiver of pre-deposit of penalty - Clandestine removal of goods - Held that:- Surprisingly, no duty confirmation proceedings stands initiated against the manufacturer of the goods on the allegation of clandestine removal of the same. The penalty stan.....
494 2012 (5) TMI 551 - CESTAT NEW DELHI
  COMMR. OF C. EX., LUDHIANA Versus SHREE GANAPATI SYNTHETICS PVT. LTD.
  Duty demand - appellants claim shrinkage of grey fabrics higher than the limit prescribed by the Board vide their Circular dated 9-3-1994 - Held that:- Admittedly, apart from the shrinkage, which stands claimed by the respondents to the extent of 12......
495 2012 (5) TMI 550 - CESTAT NEW DELHI
  MAIHAR CEMENT Versus COMMISSIONER OF CENTRAL EXCISE, BHOPAL
  Rectification of Mistake - Admissibility of Cenvat credit - Cenvat credit on welding electrodes used in repair and maintenance of machinery - Held that:- In the matter of admissibility of Cenvat credit there cannot be any difference between Welding E.....
496 2012 (5) TMI 549 - CESTAT MUMBAI
  CASTROL (INDIA) LTD. Versus COMMISSIONER OF CENTRAL EXCISE, MUMBAI-III
  Exemption under Notification No. 67/95-C.E., dated 16-3-1995 - Penalty - Misdeclaration - Suppression of facts - Intention to evade duty - Whether the appellants are entitled for the benefit of Notification No. 67/95-C.E., dated 16-3-1995 - Held that.....
497 2012 (5) TMI 548 - CESTAT NEW DELHI
  BANSWARA TEXTILE MILLS LTD. Versus COMMISSIONER OF CENTRAL EXCISE, JAIPUR
  Deemed credit - Notification No. 29/96-C.E. (N.T.) - Held that:- Admittedly the credit was availed in terms of Notification No. 29/96-C.E. (N.T.) which was rescinded vide Notification No. 24/2000-C.E. (N.T.), dated 1-4-2000. With the rescinding of th.....
498 2012 (5) TMI 547 - CESTAT MUMBAI
  COMMISSIONER OF CENTRAL EXCISE, NASHIK Versus KIRLOSKAR OIL ENGINES LTD.
  Valuation of goods - Total consideration amount included erection and commissioning - Held that:- respondent entered into two different contracts, one is for supply of DG sets and the other is for installation/erection and commissioning at the custom.....
499 2012 (5) TMI 546 - CESTAT AHMEDABAD
  CCE Surat Versus M/s Heubach Colour Pvt. Ltd.
  CENVAT Credit - Nexus with manufacturing activity - Held that:- Further, subsequently in the case of Ultratech Cement Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT], Hon'ble High Court of Bombay after considering the decision of Hon'ble Supreme Court in.....
500 2012 (5) TMI 545 - CESTAT AHMEDABAD
  CCE Surat Versus M/s Essar Steel Ltd.
  CENVAT Credit - Non maintenance of separate accounts - Whether an assessee is required to maintain separate account when goods are supplied to SEZ developers and no duty is paid - Held that:- in the case of SEZ developers also, an assessee need not m.....
501 2012 (5) TMI 544 - CESTAT AHMEDABAD
  SHREE RAJESHWARI STEEL ROLLING MILLS Versus COMMR. OF C. EX., AHMEDABAD
  Duty demand - Introduction of new scheme of levy and collection of excise duty on steel rolling mills on the basis of their annual production capacity under Section 3A - Commissioner after considering the parameters furnished by the appellant fixed t.....
502 2012 (5) TMI 543 - CESTAT AHMEDABAD
  CCE Vadodara Versus M/s. Cosmo Films Ltd.
  CENVAT Credit - In the remaking process the respondents scrapped some quantity of rejected BOPP films by cutting and without subjecting to any process cleared the said scrapped goods for further making of granules and cleared the granules at NIL rate.....
503 2012 (5) TMI 542 - CESTAT CHENNAI
  Cethar Ltd. Versus Commissioner of Customs & Central Excise, Tiruchirapalli
  Penalty – Delay in duty payment – Whether penalty imposable under Rule 27 or under Rule 25 of the Central Excise Rules, 2002 - Held that:- there is some variation in the proportionality of penalty imposed in the two cases considering the amounts invo.....
504 2012 (5) TMI 541 - CESTAT CHENNAI
  M/s. NB. Footwear Ltd. Versus CCE, Chennai
  Penalty - Non export of goods - Malafide intention of assessee - Held that:- Duty stands confirmed as not contested. Penalty of identical amount also stands confirmed. We, further note that there is admittedly violation of the provision of the policy.....
505 2012 (5) TMI 540 - CESTAT MUMBAI
  MONARCH CATALYST PVT. LTD. Versus COMMISSIONER OF C. EX., THANE-I
  Manufacturing both dutiable as well as exempted goods - Non Maintenance of separate account for inputs/input service credit for dutiable as well as exempted goods - Held that:- applicant has done trading activity and they have not undertaken any acti.....
506 2012 (5) TMI 539 - CESTAT NEW DELHI
  VISHAL PIPES LTD. Versus COMMISSIONER OF CENTRAL EXCISE, NOIDA
  Disallowance of CENVAT Credit - commission paid to consignment agent – Held that:- services used for “sales promotion” is specifically included in the definition of input services as defined under Rule 2(l) of Cenvat Credit Rules, 2004. Therefore, th.....
507 2012 (5) TMI 538 - CESTAT AHMEDABAD
  CCE Surat Versus M/s. Birla Cellulosic
  CENVAT Credit - Customs House Agent service - Board vide No.97/8/2007-ST dated 23.08.07 - Held that:- ommissioner (Appeals) in his order has correctly analysed the facts and has come to the right conclusion based on the decision of this Tribunal cite.....
508 2012 (5) TMI 537 - CESTAT NEW DELHI
  MARVEL VINAL LTD. Versus COMMISSIONER OF CUS. & C. EX., INDORE
  Duty demand - Ex parte order - Requested documents not supplied - Held that:- Perusal of the impugned order clearly shows that the same is an ex parte order passed without supplying the audit report and other documents requested by the Appellant and .....
509 2012 (5) TMI 536 - CESTAT AHMEDABAD
  M/s. Kirti Dyes & Chemicals Ltd. Versus CCE Ahmedabad
  CENVAT Credit - Rebate claim - Before sanctioning of rebate claim merger took place - Held that:- there is no dispute that the cenvat credit account was debited at the time of export and in fact the credit could have been allowed as cash refund since.....
510 2012 (4) TMI 540 - CESTAT AHMEDABAD
  Commissioner of Central Excise Ahmedabad Versus M/s. Mahavir Expochem Limited
  Denial of rebate claim - Refund claim or rebate claim - Held that:- appellant had filed rebate claim and refund claim. Rebate claim stands allowed by the revisionary authority subject to condition that no refund is sanctioned to the appellant in resp.....
511 2012 (4) TMI 539 - CESTAT AHMEDABAD
  M/s. Kisan Irrigation Limited Versus Commissioner of Central Excise Vapi
  CENVAT Credit - appellant has neither maintained separate records nor paid an amount equivalent to 10% of the value of excisable goods cleared without payment of duty to the SEZ developers - Whether the appellant is required to pay 10% of the value o.....
512 2012 (4) TMI 538 - CESTAT AHMEDABAD
  M/s. Royal Touch Aluminium Pvt. Ltd. Versus CCE Ahmedabad
  CENVAT Credit - job worker services, cargo handling services and servicing of motor vehicles - Held that:- availability of the cenvat credit in respect of duty paid by the job worker has already been considered by the Tribunal and in the case of Mult.....
513 2012 (4) TMI 537 - CESTAT NEW DELHI
  COMMISSIONER OF C. EX., RAIPUR Versus KANPUR STEEL & ENGG. WORKS
  Duty demand - Clandestine removal of goods - Assessee produced the invoices as also other statutory documents showing that the clearances were effected through the documentary invoices maintained by them - Accepting such evidences, the original adjud.....
514 2012 (4) TMI 536 - CESTAT MUMBAI
  KIRAN X-RAY SCREEN LTD. Versus COMMISSIONER OF CENTRAL EXCISE, BELAPUR
  Waiver of pre-deposit of duty - Bar of limitation - Held that:- there is no evidence on record to show that the goods in question are capable of being bought and sold in the market. Even no market enquiry was conducted in reference to the goods in qu.....
515 2012 (4) TMI 535 - CESTAT AHMEDABAD
  M/s. Shyam Industries Versus CCE Ahmedabad
  Refund of service tax paid - terminal handling charges and repo charges - invoices are issued by third parties and not by the actual service provider and do not reflect the details such as name, address and registration etc. of the actual service pro.....
516 2012 (4) TMI 534 - CESTAT AHMEDABAD
  M/s. Spetech Plant Equipment Pvt. Ltd. Versus CCE Surat
  CENVAT Credit - LDO and HSD - Held that:- Credit of duty paid on input and Capital goods is admissible under the Cenvat Credit Rules. The terms input and Capital goods are defined in the Rules in clause (g) of Rule 2 of Cenvat Credit Rules, 2002 (sub.....
517 2012 (4) TMI 533 - CESTAT MUMBAI
  COMMISSIONER OF C. EX., NAGPUR Versus MECHANICAL HOIST MFG. DIVISION
  Duty demand - Penalty u/s 11AC - Held that:- amount of Rs. 13,69,790/- is already paid prior to the adjudication order and the amount is appropriated in the adjudication order. The provisions of Section 11AC of the Central Excise Act provide the equa.....
518 2012 (4) TMI 532 - CESTAT CHENNAI
  COMMR. OF C. EX. & ST., LTU, CHENNAI Versus TUBE INVESTMENTS OF INDIA LTD.
  Maintainability of appeal - Issue less than 5Lakhs - Held that:- These appeals have been filed on 27-1-2012. As per the Board’s instruction dated 17-8-2011, issued under Section 35R of the Central Excise Act, 1944, no appeals are required to be filed.....
519 2012 (4) TMI 531 - CESTAT BANGALORE
  M/s. Bharat Fritz Werner Ltd. Versus CCE, Bangalore
  Denial of CENVAT credit - Goods transport agency (GTA) service - whether outward transportation of goods was covered by the definition of input service under Rule 2(l) of the CENVAT Credit Rules, 2004 for the period prior to 01/04/2008 - Held that:- .....
520 2012 (4) TMI 530 - CESTAT NEW DELHI
  SKY GOURMET AIR CATERING PVT. LTD. Versus COMMR. OF C. EX., DELHI-I
  Waiver of pre deposit - Flight catering services - Held that:- Prima facie find that meal tray provided in the flight catering is nothing but assembly of various food items purchased from the market and produced in the factory of the appellant/applic.....
521 2012 (4) TMI 529 - CESTAT MUMBAI
  BEKAERT CARDING SOLUTIONS PVT. LTD. Versus COMMISSIONER OF CENTRAL EXCISE, PUNE-II
  CENVAT Credit - Re conditioning of machines - Nexus with manufacturing activity - Held that:- appellant has cleared the re-conditioned machines on payment of duty and their rebate claim was also rejected. Such payment of duty in excess of the credit .....
522 2012 (4) TMI 528 - CESTAT NEW DELHI
  SONA KOYO STEERING SYSTEMS LTD. Versus COMMR. OF C. EX., DELHI-III, GURGAON
  Availment of CENVAT Credit - Credit denied since the bills of entry on the basis of which Cenvat credit has been taken do not bear the appellant unit’s address and there was no provision for endorsement of bill of entry and as such an endorsed bill o.....
523 2012 (4) TMI 527 - CESTAT NEW DELHI
  KHANDELWAL LAMINATES LTD. Versus COMMISSIONER OF C. EX., GHAZIABAD
  Reversal of CENVAT Credit - Goods destroyed in fire enjoyed remission claim by adjudication order - Held that:- Commissioner examined the remanded issue and even in absence of assessee, allowed remission noticing that fire occurred on 18-6-2004 destr.....
524 2012 (4) TMI 526 - CESTAT NEW DELHI
  COMMISSIONER OF C. EX., DELHI-I Versus JAIN & COMPANY
  Denial of Refund claim - Commissioner allowed partial refund - Held that:- As regards the plea of Section 11DDA of the Central Excise Act, 1944, it is suffice to say that this Section confers power upon the Central Excise Officer to provisionally att.....
525 2012 (4) TMI 525 - CESTAT NEW DELHI
  HINDUSTAN PETROLEUM CORPORATION LTD. Versus COMMR. OF C. EX., BHOPAL
  Duty demand under Section 11D read with Section 11A - Held that:- The act of such manufacture which attracts the provisions of this sub-section is recovering any amount from the buyer of the goods in any manner as representing duty of excise, which i.....
526 2012 (4) TMI 524 - CESTAT AHMEDABAD
  CHANDRABHAN SINGH Versus COMMISSIONER OF C. EX., AHMEDABAD
  Condonation of delay - Delay in receipt of order - Held that:- appellant is a CHA and it is the duty of the CHA to educate assessees in respect of the transactions entered with the Customs Authorities for import or export of the goods. It is common k.....
527 2012 (4) TMI 523 - CESTAT KOLKATA
  AR. STANCHEM (P) LTD. Versus COMMISSIONER OF C. EX., KOLKATA-III
  Waiver of pre-deposit of duty - Penalty u/s 11AC - Denial of benefit Notification No. 2/2008-C.E., dated 1-3-2008 and Notification No. 4/2006-C.E., dated 1-3-2006 - Held that:- applicant had calculated and paid CVD component of the total duty availin.....
528 2012 (4) TMI 522 - CESTAT BANGALORE
  CCE, Mysore Versus M/s. ATC Beverages Pvt. Ltd.
  CENVAT CRedit - whether the latter could claim CENVAT credit on certain capital goods (cylinders used as dies by the assessee’s job worker) which were directly dispatched by the supplier to the job worker at the instance of the respondent(assessee) -.....
529 2012 (4) TMI 521 - CESTAT AHMEDABAD
  M/s. Sharda Crimpers Versus Commissioner of Central Excise Surat
  Denial of refund - Refund frozen by the assessee - lower authorities have held that assessee cannot be granted refund in cash, as the assessee’s factory has closed down and there is no provision for refunding the amount in cash for such freezing amou.....
530 2012 (4) TMI 520 - CESTAT AHMEDABAD
  M/s. Zincollied (India) Versus Commissioner of Central Excise Vapi
  Confiscation of the goods - Goods lying unaccounted in the factory premises - Shortage in stock - Held that:- from the statements recorded of the various responsible persons of the appellant company that they have clearly indicated in reply to the sh.....
531 2012 (4) TMI 519 - CESTAT NEW DELHI
  MAHINDRA & MAHINDRA LTD. Versus COMMISSIONER OF C. EX., MEERUT-I
  Modification of stay order - Waiver of pre deposit - Non-payment of NCCD arising out of utilization of Cenvat credit - Held that:- legal position that machinery provisions do not exist for collection of NCCD short levied was not brought to the notice.....
532 2012 (4) TMI 518 - CESTAT AHMEDABAD
  SETHI METAL INDUSTRIES Versus COMMISSIONER OF CENTRAL EXCISE, AHMEDABAD
  Penalty - Held that:- opted for special procedure as provided under Rule 15 of Central Excise Rules, 2002 but have belatedly filed the declarations, as required under Notification No. 17/2005. It is undisputed that appellant has cleared the final pro.....
533 2012 (4) TMI 517 - CESTAT BANGALORE
  The Commissioner of Central Excise & Customs, Visakhapatnam Versus M/s. Coromandel Paints & Chemicals Ltd.
  Duty demand - Differential duty - Receipt of advances - Held that:- The appellant has not even made an attempt to show that the advances received by the respondent from Sigma had a bearing on the assessable value of the goods. No nexus between the tw.....
534 2012 (4) TMI 516 - CESTAT AHMEDABAD
  CCE Vadodara and CCE Surat Versus M/s. Eimco Elecon (India) Ltd. and others
  Availment of cenvat credit - GTA services - Held that:- Commissioner (Appeals) has relied upon the Larger Bench decision of the ABB Ltd. to come to a conclusion that the appellants are eligible for the benefit of cenvat credit. This Larger Bench deci.....
535 2012 (4) TMI 515 - CESTAT AHMEDABAD
  CCE Ahmedabad Versus M/s. AIA. Engineering Ltd.
  Refund claim - terminal handling charges and repo charges and transportation charges - Held that:- As regards terminal up handling charges and REPO charges, the very same issue had come before the Tribunal in the case of M/s. Macro Polymers Pvt. Ltd......
536 2012 (4) TMI 514 - CESTAT NEW DELHI
  AVON METERS PVT. LTD. Versus COMMISSIONER OF C. EX., CHANDIGARH-II
  waiver of pre deposit - Enhancement of penalty - Held that:- Commissioner (Appeals) who has neither looked into order passed by him two months back nor also was aware of the powers entrusted on an Appellate Authority envisaged by Section 35A of Centr.....
537 2012 (4) TMI 513 - CESTAT MUMBAI
  ROCHEM SEPARATION SYSTEMS (I) PVT. LTD. Versus COMMR. OF C. EX., THANE-II
  Waiver of pre-deposit of duty - Availment of CENVAT Credit in respect of the common input services which were used in or in relation to manufacture of exempted and excisable goods - Assessee filed a declaration showing the reversal of credit along wi.....
538 2012 (4) TMI 512 - CESTAT NEW DELHI
  BHEL Versus COMMISSIONER OF CENTRAL EXCISE, BHOPAL
  Restoration of appeal - Held that:- bare reading of ECIL [2011 (2) TMI 3 - Supreme Court] judgment would show that vide this judgment Supreme Court has recalled its earlier order passed in ONGC (1991 (10) TMI 58 - SUPREME COURT OF INDIA) matters purs.....
539 2012 (4) TMI 511 - CESTAT NEW DELHI
  IPF VIKRAM INDIA LTD. Versus COMMISSIONER OF CENTRAL EXCISE, LUDHIANA
  MODVAT Credit - when all other requirements are satisfied, whether the appellants can be denied the benefit of Modvat credit lying unutilized in the account of the company which merged with the appellants by the orders of the Hon’ble High Court, only.....
540 2012 (4) TMI 510 - CESTAT AHMEDABAD
  M/s. SS. Strip (P) Ltd. Versus CCE Ahmedabad
  Denial of benefit of abatement - Notification No.17/2007-CE dated 01.03.07 - Held that:- On perusal of Notification No.17/2007-CE dated 01.03.07 under which the appellant has sought permission for functioning, prima-facie does not indicate any abatem.....
541 2012 (4) TMI 509 - CESTAT AHMEDABAD
  Commissioner of Central Excise Vapi Versus M/s. Besto Industries (India)
  Reduction in penalty u/s 11AC - benefit of payment of 25% of Central Excise duty - Held that:- Since the assessee has not filed any appeal and is not disputing the order in appeal imposing penalty under Section 11AC, the order of the first appellate .....
542 2012 (4) TMI 508 - CESTAT NEW DELHI
  INDIAN AIR GASES P. LTD. Versus COMMISSIONER OF C. EX., ALLAHABAD
  Waiver of pre deposit - Benefit of Modvat credit - Burden of proof - Held that:- It is well settled that the onus of establishing that the assessee is liable to pay excise duty is on the Department. Perusal of the adjudication order would show that i.....
543 2012 (4) TMI 507 - CESTAT AHMEDABAD
  COMMISSIONER OF CENTRAL EXCISE, VAPI Versus AARTEK SURFIN CHEMICALS LTD.
  Duty demand - Insurance charges collected from purchasers - Held that:- goods were sold by the appellants from the factory gate, which is the place of removal and delivery took place at the buyers end as per Section 4 of the Central Excise Act, 1944......
544 2012 (4) TMI 506 - CESTAT AHMEDABAD
  GOLDJYOTI POLYMERS PVT. LTD. Versus COMMISSIONER OF C. EX., VAPI
  Waiver of pre deposit - Duty demand - Incorrect valuation of final products - Held that:- valuation is sought to be enhanced by the authorities, on the ground that the goods which are cleared by the appellants to their ICUs are sold by them on higher.....
545 2012 (3) TMI 370 - CESTAT NEW DELHI
  COMMISSIONER OF CENTRAL EXCISE, LUCKNOW Versus SHAMKEN COTSYN LTD.
  Reduction in penalty imposed - whether penalty to be imposed upon the appellant in terms of provisions of Rule 96ZQ(5) should be equivalent to the duty late deposited by them or the imposition of penalty of Rs. 5,000/- would meet the ends of justice .....
546 2012 (3) TMI 369 - CESTAT NEW DELHI
  JINDAL STEEL & POWER LTD. Versus COMMISSIONER OF CENTRAL EXCISE, RAIPUR
  Waiver of pre deposit - appellant who have paid excise duty in respect of the goods supplied to their sister concern M/s. Nalwa Steel Pvt. Ltd. in accordance with Rule 8 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rule.....
547 2012 (3) TMI 368 - CESTAT NEW DELHI
  VERMA METAL INDUSTRIES Versus COMMISSIONER OF C. EX., ALLAHABAD
  Benefit of SSI exemption Notification No. 8/2002-C.E., dated. 1-3-2002 - Confiscation of goods - Imposition of redemption fine - Held that:- goods falling under Heading 74.03 are entitled to the benefit of notification. However, exclusion clause take.....
548 2012 (3) TMI 367 - CESTAT NEW DELHI
  HINDUSTAN ZINC LTD. Versus COMMISSIONER OF CUS. & C. EX., JAIPUR-II
  DeniAL OF cenvat crEDIT - invoices in respect of services received were in the name of head office and head office distributed the credit without being a registered service distributor allowed its units to enjoy the Cenvat credit - Held that:- Identi.....
549 2012 (3) TMI 366 - CESTAT AHMEDABAD
  CCE Surat Versus M/s. Sayan Vibhag Sahakari Mandali Khand
  Excise duty liability on the molasses from which non Denatured Ethyl Alcohol is produced and exported - Held that:- Goods exported cannot be considered to be exempted from whole of duty of excise leviable thereon or chargeable to NIL rate of duty. Go.....
550 2012 (3) TMI 365 - CESTAT NEW DELHI
  KUWER INDUSTRIES LTD. Versus COMMISSIONER OF CENTRAL EXCISE, NOIDA
  Waiver of condition of pre-deposit - Denial of CENVAT Credit - Partial duty liability cleared by CENVAT Credit - Partial amount cleared by cheque - Dishonour of cheque not informed by department or bank to appellant - Held that:- cheque for payment o.....
551 2012 (3) TMI 364 - CESTAT MUMBAI
  HINDUSTAN PETROLEUM CORPN. LTD. Versus COMMISSIONER OF C. EX., MUMBAI-II
  Waiver of pre-deposit of duty - facility of removal of petroleum products without payment of duty from refineries to warehouses was withdrawn with effect from September, 2004 - duty in respect of petroleum products which remained in the pipe line nam.....
552 2012 (3) TMI 363 - CESTAT CHENNAI
  Commissioner of Central Excise Pondicherry Versus Ravishankar Industries Pvt. Ltd.
  Valuation - Inclusion of advertisement expenses in assessable value - Held that:- There is nothing unusual about the sole selling agent incurring advertising expenditure to promote his business. Such advertisement expenses cannot form part of the ass.....
553 2012 (3) TMI 362 - CESTAT NEW DELHI
  CRYSTAL CROP. PROTECTION P. LTD. Versus COMMISSIONER OF C. EX., JAMMU
  Waiver of pre deposit - Benefit of exemption Notification No. 56/2002-C.E. - Manufacture of pesticides - Held that:- Notification No. 56/2002-C.E. provides exemption to the extent as mentioned in the notification by way of requiring the assessee to f.....
554 2012 (3) TMI 361 - CESTAT NEW DELHI
  KESARWANI ZARDA BHANDAR Versus COMMISSIONER OF C. EX., ALLAHABAD
  CENVAT Credit - Penalty - Non utilization of credit - Held that:- Penalty proceeding being quasi-criminal in nature the conception, preparation, attempt and commitment should demonstrate contumacious conduct and result in causing prejudice to Revenue.....
555 2012 (3) TMI 360 - CESTAT NEW DELHI
  SARLA FABRICS PVT. LTD. Versus COMMISSIONER OF CENTRAL EXCISE, GHAZIABAD
  Valuation of goods - Determination of assessable value of goods - Held that:- Sofar as clearances of goods manufactured on job work basis concerned, during the period of dispute, the assessable value in respect of the such clearances was to be determ.....
556 2012 (3) TMI 359 - CESTAT NEW DELHI
  PANACEA BIOTECH LTD. Versus COMMISSIONER OF CENTRAL EXCISE, CHANDIGARH
  Waiver of pre deposit - Reversal of CENVAT Credit - Held that:- There is no requirement of issuance of show cause notice for confirmation of interest and the same, being appendix to the principal, is required to be automatically paid by the assessee .....
557 2012 (3) TMI 358 - CESTAT AHMEDABAD
  M/s. Plustech Fabricators Pvt. Ltd. Versus CCE Surat
  Denial of CENVAT Credit - No Bill of entry filed - Held that:- jurisdictional Assistant Commissioner can allow CENVAT Credit, if he is satisfied that the duty has been paid and goods have been actually used. as a matter of fact, all these details are.....
558 2012 (3) TMI 357 - CESTAT NEW DELHI
  ALCHEMIST METAL LTD. Versus COMMISSIONER OF CENTRAL EXCISE, DELHI
  Waiver of pre deposit - Denial of credit - Held that:- Commissioner (Appeals) has rejected the appeal on altogether different grounds i.e. one adopted by the Asstt. Commissioner. In any case, we find that the original adjudicating authority has rejec.....
559 2012 (3) TMI 356 - CESTAT AHMEDABAD
  M/s. Vasu Healthcare Pvt. Ltd. Versus CCE Vadodara
  Reversal of CENVAT Credit - Whether the appellant company is correct in reversing the cenvat credit availed on the common inputs which are used in the exempted goods and whether are to pay 8% or 10% of the value of the exempted goods which are cleare.....
560 2012 (3) TMI 355 - CESTAT NEW DELHI
  HERO MOTOCORP LTD. Versus COMMISSIONER OF CENTRAL EXCISE, MEERUT-I
  Intrepretation area based exemption Notification No. 50/2003-C.E., dated 10-6-2003 - Exemption of NCCD - Held that:- Cenvat credit of basic Excise duty was available for utilization for payment of NCCD. The Tribunal’s decision in the case of Prag Bos.....
561 2012 (3) TMI 354 - CESTAT AHMEDABAD
  M/s. Sun Pharmaceuticals Industries Ltd. Versus CCE Vapi
  Reversal of CENVAT Credit - Whether the appellant company is correct in reversing the cenvat credit availed on the common inputs which are used in the exempted goods and no further action is required of directing them to pay 8% or 10% of the value of.....
562 2012 (3) TMI 353 - CESTAT AHMEDABAD
  M/s. Harish Silk Industries Versus CCE Surat
  Waiver of the pre-deposit - Appeal dismissed for non compliance of pre deposit order - Held that:- appellant requested for more time for payment of pre-deposit of 20% of duty. Appellants should have applied to Hon’ble CESTAT before expiry of deadline.....
563 2012 (3) TMI 352 - CESTAT NEW DELHI
  LARSEN & TOUBRO LTD. Versus COMMISSIONER OF CENTRAL EXCISE, INDORE
  Benefit of Notification No. 108/95-C.E. - project was financed by World Bank only with effect from 1-3-2000 - whether the said exemption could be extended to goods cleared prior to that date - Held that:- It stands explained by the Appellants that in.....
564 2012 (3) TMI 351 - CESTAT NEW DELHI
  SITA SINGH & SONS (P) LTD. Versus COMMISSIONER OF C. EX., DELHI-IV
  Waiver of pre deposit - Valuation of the ambulances - Classification - Duty under Heading 87.02 of the Central Excise Tariff or under Heading 87.03 - Held that:- in the matter of valuation the principle involved is decided against the applicants by t.....
565 2012 (3) TMI 350 - CESTAT NEW DELHI
  SARASWATI AGRO CHEMICALS (INDIA) PVT. LTD. Versus CCE., CHANDIGARH
  Duty demand - Whether 25 kgs. packages of insecticides and pesticides cleared by the appellant to a registered dealer can be considered to be retail packings meant for an ultimate consumer, so as to print the same with MRP or not - Held that:- MRP is.....
566 2012 (3) TMI 349 - CESTAT NEW DELHI
  LIFELONG INDIA PVT. LTD. Versus COMMISSIONER OF CENTRAL EXCISE, DELHI-III
  Duty demand - Valuation of goods - Inclusion of 50% sales tax collected - benefit conferred under Haryana General Sales Tax Act, 1973 - Held that:- sales tax was being collected by the appellant from their buyers of the goods. The invoices issued by .....
567 2012 (3) TMI 348 - CESTAT NEW DELHI
  SATIA INDUSTRIES LTD. Versus COMMISSIONER OF C. EX., CHANDIGARH
  Duty demand - Denial of benefit of Notification No. 4/2006 - computation of clearance of 3500 MT - Commissioner held that appellant had cleared the exempted paper, on payment of duty, to encash the duty paid from Cenvat credit from the buyers - Held .....
568 2012 (2) TMI 441 - CESTAT NEW DELHI
  GAYATRI IRON INDUSTRIES Versus COMMISSIONER OF C. EX., LUCKNOW
  Duty demand - Scheme for excise duty liability based on installed Annual Capacity - Appellant opted for duty payment - Held that:- if a manufacturer claims abatement for not working during a short period as provided in Section 3A(3) conditions prescr.....
569 2012 (2) TMI 440 - CESTAT MUMBAI
  ASHESH GORADIA Versus COMMISSIONER OF CENTRAL EXCISE, MUMBAI-III
  Waiver of pre-deposit of duty - Wrong availment of CENVAT Credit - Violation of principle of natural justice - Held that:- as the notices for hearing were not served as per the provisions of Section 37C of the Central Excise Act, therefore we find me.....
570 2012 (2) TMI 439 - CESTAT NEW DELHI
  BAJAJ HINDUSTAN LTD. Versus COMMISSIONER OF CENTRAL EXCISE, MEERUT
  Reversal of CENVAT Credit - Confirmation of interest and penalty - Held that:- As such the Explanation-II read with Rule 14 which in turn refers to the provisions of Section 11AB, the non-payment of the credit amount would result in confirmation of i.....
571 2012 (2) TMI 438 - CESTAT NEW DELHI
  ORKAY GLASS INDUSTRIES Versus COMMISSIONER OF C. EX., KANPUR
  CENVAT Credit - Non maintenance of separate accounts - Violation of provisions of Rule 6(3) of Cenvat Credit Rules - Held that:- if the Commissioner finds that the credit reversed by the assessee is not correctly reversed, the only option available t.....
572 2012 (2) TMI 437 - CESTAT NEW DELHI
  NITIN SPINNERS LTD. Versus COMMISSIONER OF CENTRAL EXCISE, JAIPUR-II
  Rate of duty - Debonding of duty - Held that:- appellant, a 100% EOU, had, at the time of debonding, achieved positive NFE and were eligible for migration to EPCG Scheme in terms of the provisions of Condition No. 8 of the Notification No. 22/2003-C......
573 2012 (2) TMI 436 - CESTAT NEW DELHI
  RHL PROFILES LTD. Versus COMMISSIONER OF CENTRAL EXCISE, KANPUR
  Demand of duty - Confiscation of cash - Demand on the ground that the inputs which were found short were used in the manufacture of finished goods and cleared without payment of duty - Held that:- shortage arrived at by counting size wise of goods an.....
574 2012 (2) TMI 435 - CESTAT NEW DELHI
  UNIVERSAL DAIRY PRODUCTS (P) LTD. Versus COMMISSIONER OF C. EX., KANPUR
  Remission of duty - Non-observance of the procedure as recorded in the Manual - Held that:- procedure as recorded in the Manual is required to be followed but in the facts and circumstances of the present case involving the product which is perishabl.....
575 2012 (2) TMI 434 - CESTAT NEW DELHI
  INDIAN OIL CORPORATION LTD. Versus COMMISSIONER OF C. EX., ALLAHABAD
  Denial of exemption under S. No. 32D in Notification No. 6/2002-C.E., dated 1-3-2002 - Process not done at assessee's premises - Held that:- exemption cannot be denied for the reason that blending was not done in a tank of the Appellants. The Appella.....
576 2012 (2) TMI 433 - CESTAT KOLKATA
  KANAN BISWAS Versus COMMISSIONER OF CENTRAL EXCISE, KOLKATA-III
  Confiscation of goods - Goods cleared without payment of duty - Held that:- Commissioner (Appeals) has held the goods not liable for confiscation and there is no challenge by the Department against these findings. We agree with the ld. Advocate that .....
577 2012 (2) TMI 432 - CESTAT NEW DELHI
  MP. STATE ELECTRONICS DEV. CORPN. Versus COMMISSIONER OF C. EX., BHOPAL
  Classification of goods - Classification under Heading 9033.00 or Chapter 8544.00 - Held that:- Heading 9033.00 covers parts and accessories of the machines, appliances, instruments or apparatus of Chapter 90. Inasmuch as the optical fibre cables fal.....
578 2012 (2) TMI 431 - CESTAT NEW DELHI
  ROLL TUBES LTD. Versus COMMISSIONER OF CENTRAL EXCISE, KANPUR
  Duty demand - Shortage in stock - Clandestine removal of manufactured goods - Held that:- before coming to a firm conclusion about the shortage detected during the stock taking the nature of commodity and the method of stock taking done has to be tak.....
579 2012 (2) TMI 430 - CESTAT KOLKATA
  UT. LTD. Versus COMMISSIONER OF CENTRAL EXCISE, KOLKATA-V
  Denial of CENVAT Credit - Cenvat credit on outward freight - Held that:- The period involved in this case is from April, 2008 to September, 2008. Both sides agree that there is no challenge to the demand confirmed in this case. I find that provisions.....
580 2012 (2) TMI 429 - CESTAT KOLKATA
  COMMISSIONER OF CENTRAL EXCISE, HALDIA Versus MS. PLASTO MOULD (PVT.) LTD.
  Availment of CENVAT Credit - Held that:- both the lower adjudicating authorities have given concurrent and cogent finding and in terms of Rule 9(1)(a)(ii) the invoices issued by the importer is a valid document. The provisions of Rule 9(1)(ii) and Ru.....
581 2012 (2) TMI 428 - CESTAT NEW DELHI
  SHIVA STEEL Versus COMMISSIONER OF CENTRAL EXCISE, JAIPUR-I
  Exemption under Notification No. 67/95-C.E., dated 1-3-1995 - Extension for intermediate product - Held that:- appellants is eligible for benefit under Rule 19(2) of Central Excise Rules, 2002, although the final goods are exempted - appellants satis.....
582 2012 (2) TMI 427 - CESTAT NEW DELHI
  COMMISSIONER OF C. EX., JAIPUR-I Versus THREE N PRODUCTS PVT. LTD.
  Discrepancy in RG-1 Register - Shortage of approximately 1% in the quantity of goods accounted in RG-1 register - Held that:- It is not possible to achieve exact match between goods accounted in bulk and goods accounted in packed condition. We note t.....
583 2012 (2) TMI 426 - CESTAT BANGALORE
  SILVER SPARK APPAREL LTD. Versus COMMISSIONER OF C. EX., BANGALORE
  Waiver of pre deposit - Duty demand - Denial of benefit on Notification No. 43/2001 - Held that:- wherein waiver and stay were granted in respect of an amount of duty of excise which was demanded from the assessee on the ground that the benefit of th.....
584 2012 (2) TMI 425 - CESTAT NEW DELHI
  KRISHI RASAYAN EXPORTS P. LTD. Versus COMMISSIONER OF C. EX., JAMMU
  Waiver of pre deposit - Denial of Refund claim - Benefit of Notification No. 56/2002-C.E., dated 14-11-2002 - Held that:- appellants have a strong case in view of Chapter Note 8 in Chapter 38 and also in view of the fact that Revenue is accepting exc.....
585 2012 (2) TMI 424 - CESTAT NEW DELHI
  PACKAGING INDIA PVT. LTD. Versus COMMISSIONER OF C. EX., MEERUT
  Denial of benefit of Notification No. 50/2003-C.E., dated 10-6-2003 - appellant has not filed the requisite declarations and has not exercised his option in writing before effecting the first clearance - Held that:- admittedly a declaration in terms .....
586 2012 (2) TMI 423 - CESTAT NEW DELHI
  ARIHANT TRANSFORMERS & ELECTRICALS Versus COMMR. OF C. EX., JAIPUR
  Duty demand - Duty as per Rule 8 of the Central Excise Rules, 2002 - Held that:- Rule 8(3A) prescribed only that the goods will be treated as non-duty paid and the consequence prescribed under Central Excise Rules will follow. It does not say that an.....
587 2012 (2) TMI 422 - CESTAT NEW DELHI
  ASHBEE SYSTEMS (P) LTD. Versus COMMISSIONER OF CENTRAL EXCISE, DELHI-II
  Confiscation of goods - Excisability of weigh bridge - Revenue was of the view that inasmuch as all the parts and components of weigh bridge are being cleared by the appellant under the cover of one invoice, the same amounts to clearance of complete .....
588 2012 (2) TMI 421 - CESTAT KOLKATA
  INDIAN OIL CORPORATION LTD. Versus COMMISSIONER OF C. EX., KOLKATA-VI
  Cenvat credit - suppression/under-valuation - M/s. CPCL has approached to the Settlement Commission and without accepting the allegation in the show-cause notice, opted to settle the matter by paying duty and the interest which has been considered by.....
589 2012 (2) TMI 420 - CESTAT NEW DELHI
  RAJASTHAN TOOLS Versus COMMISSIONER OF CENTRAL EXCISE, JAIPUR
  CENVAT Credit - Remission of excise duty through PLA - Wrong availment of CENVAT Credit - Held that:- prima facie Rule 8(3) or Rule 8(3A) of Central Excise Rules, 2002 do not have the effect of denying the eligibility for Cenvat credit because Rule 8.....
590 2012 (2) TMI 419 - CESTAT NEW DELHI
  SDO. COIL FABRICATION Versus COMMISSIONER OF C. EX., LUDHIANA
  Restoration of appeal - Denial of refund claim - Incomplete refund claim - Held that:- original refund claim was returned to the appellant and was not processed on the ground that requisite documents were not supplied by the appellant. The learned Co.....
591 2012 (2) TMI 418 - CESTAT NEW DELHI
  PREM CABLES PVT. LTD. Versus COMMISSIONER OF CENTRAL EXCISE, JAIPUR-II
  Valuation of goods - Whether transportation of the goods will form part of the assessable value of the goods cleared by appellants - Held that:- On going through the case records, we find that no such case has been made out therefore the argument tha.....
592 2012 (2) TMI 417 - CESTAT KOLKATA
  COMMISSIONER OF CENTRAL EXCISE, PATNA Versus JMD ALLOYS LTD.
  Clandestine removal of goods - Detention of trucks loaded with M.S. Rod of M/s. J.M.D. weighing 15 MT and 14.99 MT - Held that:- there are three similar statements have been deposed by the both drivers which were contradictory to each other. I find t.....
593 2012 (2) TMI 416 - CESTAT KOLKATA
  TATA STEEL LTD. Versus COMMISSIONER OF CENTRAL EXCISE, BBSR-II
  Whether Drills and Bits used in the instant case are eligible for Cenvat credit - Held that:- The Lower Adjudicating Authority in his finding at page Three has admitted that the said goods were used in the “Captive Mines of the assessee” - As regards.....
594 2012 (2) TMI 415 - CESTAT NEW DELHI
  UKB. ELECTRONICS PVT. LTD. Versus COMMISSIONER OF C. EX., DELHI-II
  Availment of CENVAT Credit - Availment in wrong and fraudulent manner on the basis of invoices for PVC compound wrong and fraudulent manner on the basis of invoices for PVC compound issued by M/s. Kashish Products Impex Pvt. Ltd. without actually rec.....
595 2012 (2) TMI 414 - CESTAT KOLKATA
  TARASAFE INTERNATIONAL PVT. LTD. Versus COMMR. OF C. EX., KOLKATA-V
  Waiver of pre deposit - Penalty u/s 114A - Held that:- whole case is built on the premise that raw material i.e. chemicals and yarn are not sent for job work and in fact are sold to the so called job worker by the applicant and the fabrics which is u.....
596 2012 (2) TMI 413 - CESTAT NEW DELHI
  ESCORTS CONSTRUCTION EQUIPMENTS LTD. Versus COMMR. OF C. EX., DELHI-IV
  Denial of Cenvat credit - After-sale repair services during warranty period - Service has been received after the removal of the goods from the place of removal of the goods - Held that:- On going through the definition of ‘input service’ and especia.....
597 2012 (1) TMI 132 - CESTAT NEW DELHI
  SUNRISE FOOD PRODUCTS Versus COMMISSIONER OF CENTRAL EXCISE, DELHI-I
  Waiver of pre-deposit of duty and identical amount of penalty - goods recovered from the Kerala dealer indicated the manufacturer of the goods either located in Jodhpur or at A-248, DSIDC, Narela, Delhi - Held that:- Admittedly the factory of the app.....
598 2012 (1) TMI 131 - CESTAT NEW DELHI
  COMMISSIONER OF CENTRAL EXCISE, LUCKNOW Versus SHYAM TRADERS
  Duty demand - Shortage of raw material - Clandestine removal of goods - Held that:- admittedly the shortage of raw material detected at the time of visit by the officers are not sufficient to manufacture the quantity of final products, on which the d.....
599 2012 (1) TMI 130 - CESTAT NEW DELHI
  WIPRO LTD. Versus COMMISSIONER OF CENTRAL EXCISE, GURGAON
  Confiscation of goods - Intention to evade duty - Variation in the description of the goods - Held that:- It is very clear that in this case, the equipment was moved from one 100% EOU to another 100% EOU after due intimation and no case of contravent.....
600 2012 (1) TMI 129 - CESTAT NEW DELHI
  INTERNATIONAL TOBACCO CO. LTD. Versus COMMR. OF C. EX., GHAZIABAD
  Denial of CENVAT Credit - Notification No. 53/2003, dated 1-4-2003 - Credit in debit entry in certificates - Held that:- Cenvat credit is available in respect of duty debited in DFCE certificate in view of Clause 7 incorporated in Notification No. 53.....
601 2012 (1) TMI 128 - CESTAT CHENNAI
  SHRI AMBAL MILLS LTD. Versus COMMISSIONER OF C. EX., COIMBATORE
  Classification of goods - Classification under under the Heading 5506 or 5606 - Revenue sought classification thereof under SH 5606 - Held that:- Nothing was brought to our notice by the appellant to show that the goods manufactured by it using polye.....
602 2012 (1) TMI 127 - CESTAT NEW DELHI
  COMMISSIONER OF CENTRAL EXCISE, JAIPUR-II Versus HINDUSTAN ZINC LTD.
  Wrong availment of CENVAT Credit - contravention of Rule 3 of Cenvat Credit Rules readwith Rule 7 of the Cenvat Credit Rules - Held that:- Commissioner (Appeals) in this case has held that amount deposited in terms of Section 35F of the Central Excis.....
603 2012 (1) TMI 126 - CESTAT NEW DELHI
  NIIT GIS LTD. Versus COMMISSIONER OF CENTRAL EXCISE, CHANDIGARH
  Denial of exemption under Notification No. 22/2009-C.E., dated 7-7-2009 - investment in four CD writers - Held that:- certificates issued by the District Industries Centre and the recommendation given by the Range Superintendent and accepted by highe.....
604 2012 (1) TMI 125 - CESTAT AHMEDABAD
  KITEC INDUSTRIES (INDIA) LTD. Versus COMMISSIONER OF CENTRAL EXCISE, VAPI
  Valuation of goods - Whether the 50% of the amount of advertisement expenses reimbursed by the appellant to distributors/dealers is to be included in the transaction value of the final products or not - Held that:- dealers herein incurred the expendi.....
605 2012 (1) TMI 124 - CESTAT NEW DELHI
  LAXMI UDYOG Versus COMMISSIONER OF CENTRAL EXCISE, JAIPUR
  Duty demand - forwarding charges - Held that:- Most of the period relevant for deciding the case falls after 1-3-2003, as per this rule cost of transportation from place of removal to place of delivery does not form part of value. If such charges are.....
606 2012 (1) TMI 123 - CESTAT AHMEDABAD
  TRANSASIA BIO-MEDICALS LTD. Versus COMMISSIONER OF C. EX., DAMAN
  Duty demand - Suppression of facts - Place of removal - Creation of dummy unit to evade duty - Under valuation of goods - Invocation of extended period of limitation - Penalty u/s 11AC - Burden of proof - SSI Exemption - Held that:- for the purpose o.....
607 2012 (1) TMI 122 - CESTAT MUMBAI
  HANIL ERA TEXTILES LTD. Versus COMMISSIONER OF CENTRAL EXCISE, RAIGAD
  Waiver of pre-deposit of duty, interest and penalty - Bar of limitation - Held that:- Section 9 of the General Clauses Act, provides that for commencement and limitation of time, it shall be sufficient for the purpose of excluding the first in a seri.....
608 2012 (1) TMI 121 - CESTAT MUMBAI
  AMCL MACHINERY LTD. Versus COMMISSIONER OF CENTRAL EXCISE, NAGPUR
  Waiver of pre-deposit of duty - Classification of bulker under 87042319 or 87079000 - Denial of benefit of Notification No. 6/2006-C.E. - Held that:- as per the product literature produced by the applicant semi-trailer mounted bulk transporter where .....
609 2012 (1) TMI 120 - CESTAT NEW DELHI
  EKLINGGJI FINANCE PVT. LTD. Versus COMMISSIONER OF C. EX., JAIPUR
  Duty demand - Held that:- The fixed assets of M/s. Jain Biscuits Industries Ltd. were purchased by the appellant on 19-4-2001. By this time, the old Central Excise Rules, 1944 had been rescinded and new Central Excise Rules, 2001 had been notified vi.....
610 2012 (1) TMI 119 - CESTAT KOLKATA
  COMMISSIONER OF C. EX., BOLPUR Versus SPS METAL CAST & ALLOYS LTD.
  Denial of CENVAT Credit - Credit taken on inputs of different types of M.S. scraps and sponge iron, from April, 2001 to March, 2003 without bringing the inputs to the factory - Held that:- Undisputedly the case is built on the premise that the respon.....
611 2012 (1) TMI 118 - CESTAT BANGALORE
  WIPRO LTD. Versus COMMISSIONER OF CENTRAL EXCISE, BANGALORE-III
  Waiver of pre deposit - Denial of CENVAT Credit - Renting of immovable property - Held that:- prima facie case found for the appellant against the denial of Cenvat credit on renting of immovable property service, in view of the Hon’ble High Court’s j.....
612 2012 (1) TMI 117 - CESTAT NEW DELHI
  SHRI DHANWANTRI AYURVEDIC PHARMACY Versus CCE., JALANDHAR
  Duty demand - SSI exemption under Notification No. 8/2002-C.E., dated 1-3-2002 and 8/2003 as amended. Exemption Notification No. 8/2003-C.E. was amended vide Notification No. 30/2003-C.E., dated 1-4-2003 - Penalty under Section 11AC - Held that:- con.....
613 2012 (1) TMI 116 - CESTAT MUMBAI
  PEPSICO (I) HOLDINGS PVT. LTD. Versus COMMISSIONER OF C. EX., MUMBAI-II
  Waiver of pre-deposit of duty - Denial of CENVAT Credit - Board’s Circular No. 345/2/2000-TRU, dated 29-8-2000 - Held that:- Board has clarified vide Circular dated 29-8-2000 that there is no bar for a manufacturer to remove the inputs and capital go.....
614 2012 (1) TMI 115 - CESTAT MUMBAI
  PURTI SAKHAR KARKHANA LTD. Versus COMMISSIONER OF C. EX., NAGPUR
  Waiver of pre-deposit of duty - Excisability of press mud – cenvat credit for exempted and non exempted products – Held that:- Following decision of CCE, Tirunelveli v. Dharani Sugars & Chemicals Ltd. reported in [2008 (8) TMI 618 - CESTAT, CHENNAI] .....
615 2012 (1) TMI 114 - CESTAT AHMEDABAD
  HEUBACH COLOUR PVT. LTD. Versus COMMISSIONER OF C. EX., SURAT
  Availment of CENVAT Credit - Amalgamation of companies - Held that:- there is no dispute as regards amalgamation of M/s. Eusa Pigments Pvt. Limited, located at Plot No. 6105, 6107 and 6111, GIDC to M/s. Heubach Colours Pvt. Limited situated at Plot N.....
616 2012 (1) TMI 113 - CESTAT MUMBAI
  KISHOR R. MODI Versus COMMISSIONER OF CENTRAL EXCISE, MUMBAI-II
  Waiver of pre-deposit of duty - Classification of goods - spike-guard - Classification under Tariff Heading 8536 or 8537 - Held that:- item in question is a device which is used for multiple uses from a single plug-point for distribution of electrici.....
617 2012 (1) TMI 112 - CESTAT AHMEDABAD
  SACHIN DYEING & PRINTING MILLS PVT. LTD. Versus COMMR. OF C. EX., SURAT
  Waiver of pre deposit - Defaulter company tranferred to assessee by M/s. Gujarat Industrial Investment Corporation Limited – Department directed petitioner to clear outstanding excise dues of defaulter company - Held that:- there is need to examine t.....
618 2012 (1) TMI 111 - CESTAT NEW DELHI
  MIRAJ PRODUCTS (P) LTD. Versus COMMISSIONER OF CENTRAL EXCISE, JAIPUR-II
  Waiver of pre deposit - Denial of refund claim - Unjust enrichment - Held that:- duty for the entire month of April, 2010 had been paid in the beginning of month - 5th April, 2010 at the rate of duty in force at that time. The rate of duty was reduce.....
619 2012 (1) TMI 110 - CESTAT BANGALORE
  M/s. SKF Sealing Solutions Pvt. Ltd. Versus Commissioner of Central Excise (Appeals), Bangalore
  Denial of CENVAT credit - GTA Service - Held that:- assessee claimed support, inter alia, from the Tribunal’s Larger Bench decision in ABB Ltd. vs. Commissioner: [2009 (5) TMI 48 - CESTAT, BANGALORE] wherein CENVAT credit on GTA service used in the a.....
620 2012 (1) TMI 109 - CESTAT AHMEDABAD
  SUBHASRI PIGMENTS PVT. LTD. Versus COMMISSIONER OF CENTRAL EXCISE, SURAT
  Denial of CENVAT Credit - Held that:- It can be seen from the above that Rule 15(2) of Cenvat Credit Rules, 2004 provides that where Cenvat Credit has been wrongly taken and there is suppression/fraud/collusion/mis-declaration with intention to evade.....
621 2012 (1) TMI 108 - CESTAT AHMEDABAD
  SIDDHI COMPUTERS Versus COMMISSIONER OF CENTRAL EXCISE, AHMEDABAD
  Duty demand - Assessee engaged in the manufacture of computers and was selling them in the name of M/s. Com Trade Agency and he was receiving the bills, receipts and quotations in the name of M/s. Com Trade Agency using the blank letter heads found i.....
622 2012 (1) TMI 107 - CESTAT NEW DELHI
  MINDA SAI LTD. Versus COMMISSIONER OF CENTRAL EXCISE, NOIDA
  Waiver of pre deposit - Assesse manufacturer of wiring harness which are classifiable under heading 8544 30 30 - Held that:- Explanation to Section 2(d) is to the effect that excisable goods would include any article, material or substance which is c.....
623 2012 (1) TMI 106 - CESTAT BANGALORE
  SOUTHERN LUBRICATION (P) LTD. Versus COMMR. OF C. EX. (APPEALS), BANGALORE
  Duty demand - Recovery of the credit in under Rule 14 of the CENVAT Credit Rules, 2004 read with the proviso to Section 11A(1) of the Central Excise Act - Bar of limitation - Held that:- Rule 3(5) provides that inputs or capital goods, on which CENVA.....
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