Tax Management India .com TMI - Tax Management India. Com   
Case Laws
Home Case Index



Citation -

Showing 1 to 20 of 55208 Records

Case Laws - Case Laws


2015 (7) TMI 96 - SUPREME COURT

Commnr. Central Excise, Delhi-IV Versus M/s. Sandan Vikas (I) Ltd.

Legal substantiality of the judgment and order of tribunal based on Apex court judgment in past - Matter refer to three judge bench for hearing - Whether the car air-conditioning kit is classifiable under item No. 3 or under Item No. 8 of the table t.....

2015 (7) TMI 66 - CESTAT KOLKATA

M/s. Bharat Lithographing Co. Pvt Ltd, M/s Renaissance Versus Commissioner of Central Excise, Kolkata-I

Waiver of predeposit - Penalty u/s 11AC - SSI Exemption Notification No.08/2003-CE dated 01.03.2003 - Clubbing of clearances - Held that - On the issue of clubbing of clearances of both these Units, prima facie, we do not find that sufficient reasons.....


Smart Technology Systems Versus Commissioner of Central Excise And Service Tax, Bangalore-III

Denial of SSI Exemption - Valuation u/s 4A - Held that - Goods which would be falling under Section 4A would be parts, components and assemblies of automobiles. The meaning of the said extraction as understood by an ordinary human being would be rela.....

2015 (7) TMI 63 - CESTAT NEW DELHI

Commissioner of Central Excise And Service Tax, Raipur Versus M/s. Chetan Industries Ltd

Denial of CENVAT Credit - Capital goods - Held that - Cenvat Credit is available to the assessee if the item is used in manufacturing of capital goods or used in manufacturing of their final product. - Commissioner (A) in the impugned order that thes.....


BEML Limited Versus Commissioner of Central Excise, Customs And Service Tax, Bangalore-I

Waiver of pre dpeosit - Cenvat credit - failure to maintain separate accounts - appellant should have paid 10 /5 of the value of the exempted goods - Held that - There is no dispute that the appellants are reversed the entire cenvat credit attributab.....


Jenious Clothing Pvt Ltd Versus Commissioner of Central Excise And Service Tax, Bangalore-III

Waiver of pre deposit - Imposition of penalty u/s 11A - SCN Issued after 1 year of imposition of penalty - Held that - Taking note of the fact that entire amount has been paid and provisions of Section 11A requires much more detailed consideration an.....

2015 (7) TMI 29 - CESTAT NEW DELHI

M/s. R.A. Casting Pvt Ltd Versus Commissioner of Central Excise And Service Tax, Meerut-I

Levy of penalty u/s 11C - Duty demand - Shortage of goods - Clandestine removal of goods - Held that - Appellant has paid the duty at the time when shortage was detected. Later on, the department issued a show cause notice for appropriation of duty p.....


M/s Vaibhav Auto Industries Versus Commissioner of Central Excise And Service Tax, Ahmedabad

Non compliance of direction given in stay order - applicant was directed to pre-deposit 50 of the amount of duty confirmed by the adjudicating authority - Held that - the applicant submits that they have deposited only ₹ 30 Lakh. He further sub.....


Sri Sai Ram Industrial Equipments Pvt Ltd, K Rambabu Managing Dir Sri Sai Ram Industrial Equipments Pvt Ltd Versus Commissioner of Central Excise, Customs And Service Tax And Others

Manufacturing activity or taxable service - Activity of fabricating various iron and steel items by cutting, drilling and making holes etc. - Held that - confirmation of excise duty by invoking longer period of limitation, without going into the lega.....

2015 (6) TMI 954 - CESTAT CHENNAI

M/s Goyal MG Gases Pvt Ltd Versus Commissioner of Central Excise, Trichy

Duty demand - Manufacturing activity - Oxygen and Argon gases procured in bulk in tankers were loaded into small cylinders - Held that - Prima facie, perusal of the judgment of the Apex Court 2011 (8) TMI 93 - Supreme Court of India throws light that.....

2015 (6) TMI 953 - CESTAT CHENNAI

M/s Sakthi Sugars Ltd Versus Commissioner of Central Excise, Salem

Penalty u/s 11AC - GTA Service - Held that - ingredient of Section 11AC was not examined by learned Commissioner (Appeals). But it cannot be said so when learned Commissioner (Appeals) in the first round of litigation was aware of the fate of adjudic.....

2015 (6) TMI 952 - CESTAT CHENNAI

M/s Santha Alloys India Pvt Ltd, C. Ramesh Kumar, C. Senthil Kumar Versus Commissioner of Central Excise, Coimbatore

Waiver of pre deposit - Evasion of duty - Clandestine removal of goods - Penalty u/s 11AC - Held that - It is a case, where the investigation recovered various chits containing entries directly demonstrating clearances of the goods manufactured by th.....

2015 (6) TMI 951 - CESTAT CHENNAI

Ganesh Parthasarathy, Tussor Machine Tools India Ltd Versus Commissioner of Central Excise & St, Coimbatore

Import of the goods duty-free for use thereof in EOU - Clearance of finished goods to DTA - Held that - It does not appeal to the common sense that how an entitlement pending before the Development Commissioner protects the interest of Revenue at thi.....

2015 (6) TMI 950 - CESTAT CHENNAI

M/s Forder Technik India Pvt Ltd Versus Commissioner of Central Excise, Chennai-IV

Manufacturing activity or not - installation and erection or heavy storage racks at the premises of its clients - Immovable goods - Held that - The appellant although was principal manufacturer of manufactured rack components, that having been embedd.....

2015 (6) TMI 913 - CESTAT CHENNAI

M/s Automotive Coaches And Components Ltd Versus Commissioner of Central Excise, Chennai-II

Denial of CENVAT Credit - Held that - certain input services were availed for the purpose of setting up of business in Uttrakhand. But, for no feasibility of the unit there, that could not come up. This shall not disentitle the appellant to cenvat cr.....


Commissioner of Central Excise, Customs And Service Tax-Rajkot Versus Essar Oil Ltd.

Benefit of CENVAT credit - Outdoor Catering Service - Held that - Both the authority below allowed the credit following various decisions of the Tribunal. Revenue in their grounds of appeal stated that the Commissioner (Appeals) followed by the decis.....

2015 (6) TMI 911 - CESTAT MUMBAI

M/s Mahanagar Gas Limited Versus Commissioner of Central Excise, Mumbai-II

CENVAT Credit - duty paying documents - whether the appellant is entitled for the Cenvat credit on the strength of debit note issued by the service provider - Held that - All the particulars as required under Rule 9(2) of Cenvat Credit Rules are undi.....


Agarwal Foundries Versus Commissioner of Central Excise, Customs And Service Tax, Hyderabad-I

Denial of CENVAT Credit - whether the appellant is eligible for Cenvat credit of duty paid on Air-conditioner and furniture - Held that - air-conditioner has been used within the factory in the control panel room to keep the temperature down. There i.....

2015 (6) TMI 909 - SUPREME COURT

Ford India Pvt. Ltd. Versus Commissioner

Dispute in Transaction Value - Demo cars vs Normal cars sold by dealers - Held that - Earlier tribunal vide judgment 2011 (7) TMI 1044 - CESTAT CHENNAI dated 8-11-2011 held that the assessees have not been able to demonstrate any difference between t.....

2015 (6) TMI 908 - SUPREME COURT

Commissioner Versus Tanzeem Screen Arts

Classification of product part of illuminated signs - Chapter sub-heading 9405.90 or under heading No. 49.01 - Held that - We respectfully agree with the view expressed by this Court in the decision of Commissioner of Central Excise, Mumbai v. Tanzee.....

what is new what is new

|| About us || Contact us || Feed Back || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || ||

© [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Website