2018 (3) TMI 993 - SUPREME COURT
Commissioner of Central Excise, Belgaum Versus M/s. Vasavadatta Cements Ltd.
CENVAT credit - Input service - GTA - goods transport agency service availed for transport of goods from the place of removal to depots or the buyers premises - interpretation of statute - input service which is defined in Rule 2(l) of the CENVAT Credit Rules, 2004 - Held that - the expression used in the aforesaid Rule is from the place of removal . It has to be from the place of removal upto a certain point. Therefore, tax paid on the transport....... + More
2018 (3) TMI 549 - SUPREME COURT
Commissioner of Central Excise, Nagpur Versus M/s Indorama Textiles Ltd.
Valuation - clearance of polyester staple fibre to some customers who were in possession of import licences for inputs that had been invalidated as a condition for such procurement - the decision in the case of Commissioner of Central Excise, Nagpur Versus Indorama Textiles Ltd 2017 (8) TMI 1042 - CESTAT MUMBAI contested - Held that - Whether the facts set out in the said order to distinguish the case of respondent-assessee and the case of IFGL 2....... + More
2018 (2) TMI 1112 - SUPREME COURT
Commissioner of Central Excise Versus M/s BHEL
Classification of goods - components/parts of a boiler - whether the essential components/parts of a boiler cleared by the assessee would attract duty under sub-heading 8402.10 of the first schedule of Central Excise Tariff Act, 1985 or sub-heading 8402.90 of the said schedule? - Held that - relying on the HSN note Part V under Section XVI, it is concluded that such components which are essential to classify the boiler as a machine, even if trans....... + More
2018 (2) TMI 825 - SUPREME COURT OF INDIA
M/s. RDB Textiles Ltd. Versus Commissioner of Central Excise And Service Tax, Kolkata-IV Commissionerate
SSI Exemption - use of Brand name - denial of exemption on the ground that that affixing the name, logo and particulars of buyers like the FCI and State Governments amounts to affixing on the jute bags a brand name . - Held that - merely because the name of an institution is printed or embroidered on articles would not mean that they would become branded products. A brand name, in addition to the name or logo, would have to be given in order to a....... + More
2018 (2) TMI 824 - SUPREME COURT
Commissioner of Central Excise, Pondicherry Versus M/s Hewlett Packard India Sales (P) Ltd
Valuation - clearance of manufactured computers after pre-loadingh with Application Software - misdeclaration of value - the decision in the case of Hewlett Packard India Sales (P) Ltd. Versus Commissioner of Central Excise, Pondicherry 2017 (7) TMI 406 - CESTAT CHENNAI contested, where it was held that Deduction of software cost has to be on the basis of amount equivalent to market prices of the comparable product, that the cost of operating sof....... + More
2018 (2) TMI 285 - SUPREME COURT OF INDIA
Commissioner of Customs Central Excise And Service Tax, Guntur Versus M/s. The Andhra Sugars Ltd.
CENVAT credit - input services - service tax paid on goods that are transported to the purchaser after the sale - place of removal - whether the expression input service as defined in Rule 2(l) of the CCR, 2004, in the context of a service provider, would also include services which are used in or in relation to providing taxation output services described in the definition and the outward transportation to the purchaser would be treated as beyon....... + More
2018 (2) TMI 223 - SUPREME COURT OF INDIA
M/s HPL Electric And Power Ltd. Versus Commissioner of Central Excise And S.T., LTU, Delhi
Valuation - section 4 or 4A - switch gears weighing more than 25 kg. each cleared to dealers - the decision in the case of M/s HPL electric & Power Limited Versus CCE, New Delhi 2017 (11) TMI 17 - CESTAT NEW DELHI contested, where it was held that The activity of packing/ repacking, labelling etc. on the impugned goods in their factory amounts to manufacture and are liable to duty in terms of Section 4A - Held that - the decision in the above....... + More
2018 (2) TMI 117 - SUPREME COURT OF INDIA
Commissioner of Central Excise Service Tax Versus Ultra Tech Cement Ltd.
CENVAT Credit - Input services in relation to GTA - transportation of their final product from their premises to customers premises - scope of the restriction upto to place of removal - Rule 2(l)(ii) of the CC Rules, 2004 - validity of CBEC vide its Circular No. 97/8/2007-ST dated August 23, 2007 issued before the amendment for the issues post amendment - Held that - In the first instance, it needs to be kept in mind that Board s Circular dated A....... + More
2017 (11) TMI 1629 - SUPREME COURT OF INDIA
M/s. MARUTI ISPAT AND ENERGY PVT LTD Versus THE COMMISSIONER OF CUSTOMS CENTRAL EXCISE AND SERVICE TAX
Service is complete - Ld. Counsel for the petitioner to take fresh steps for service of respondent No.1 within two weeks, as last opportunity. Notice thereafter be issued. - The Ld. Counsel for the appellant to file affidavit of valuation within four weeks, as last opportunity - List again on 19.1.2018........ + More
2017 (11) TMI 1395 - SUPREME COURT OF INDIA
Union of India And Others Versus M/s Meghalaya Steels And Concrete Products Ltd. And Others
Doctrine of Promissory Estoppel - tax holiday - Section 5A of the Central Excise Act, 1944 - Held that - In the present case, what was promised, i.e., exemption from the payment of central excise duty for a period of 10 years, had been fully complied with by the Union of India though the starting point of the grant of the benefit could be not from the date of commercial production but from the date of the notification making the exemption notific....... + More
2017 (11) TMI 1317 - SUPREME COURT
Gunwantlal Godawat Versus Union of India & Another
Redemption of gold - penalty - interest on the amount of redemption fine - 240 kilograms of gold (bars etc.) was seized by the appellant s father on the ground that the seized gold was held by the appellant in contravention of Rule 126-I - What is the law governing determination of the amount of fine that could be levied and collected from the appellant in lieu of the confiscation of gold seized from him? - Whether the High Court applied the corr....... + More
2017 (11) TMI 1034 - SUPREME COURT OF INDIA
Commissioner of Central Excise, Indore Versus M/s. Raymond Ltd. THR. ITS Director
Rectification of order by subsequent order - proviso to Section 11 A - extended period of limitation - Held that - Not only the aforesaid finding is a pure finding of fact, which conclusion of the learned Tribunal is duly supported by adequate reasons, we do not find any error on a substantial question of law to have been committed by the learned Tribunal - As already observed, the demand raised on the assessee was primarily founded on the sales ....... + More
2017 (11) TMI 772 - SUPREME COURT
M/s. India Containers Ltd. Versus Commissioner of Central Excise And Customs & Others
Alternative remedy of appeal - Section 35H of the Central Excise Act, 1944 - the decision in the case of The Commissioner Central Excise and Customs, Aurangabad Versus M/s. India Containers Ltd., Shri Alex Rodriguez, Shri. A.M. Kulkarni, V.D. Bindu 2017 (7) TMI 94 - BOMBAY HIGH COURT contested - Held that - recovery of penalty shall remain stayed - Issue notice........ + More
2017 (11) TMI 771 - SUPREME COURT
M/s. Shakti Tubes Ltd. Versus Commissioner of Customs Central Excise And Service Tax
Condonation of delay in filing appeal - the decision in the case of M/s Shakti Tubes Limited. Versus CCE, Patna 2017 (7) TMI 556 - CESTAT KOLKATA contested - Held that - delay is condoned - appeal admitted........ + More
2017 (11) TMI 655 - SUPREME COURT OF INDIA
M/s. SRD Nutrients Private Limited Versus Commissioner of Central Excise Guwahati
Refund claim - EC/SHEC - Area Based Exemption - industrially backward area - whether the Education Cess and Higher Education Cess which were paid along with the excise duty was also liable to be refunded along with the central excise duty in terms of the exemption notifications? - Divergent views. - Held that - Government itself has taken the position that where whole of excise duty or service tax is exempted, even the Education Cess as well as S....... + More
2017 (11) TMI 343 - SUPREME COURT
Commissioner of Central Excise And Service Tax, Ahmedabad Versus Pravinbhai Narshibhai Patel Etc.
Maintainability/entertainability of the present Appeals - Section 35G of the Central Excise Act - the decision in the case of COMMISSIONER CENTRAL EXCISE AND SERVICE-TAX APMEDABAD-III Versus PRAVINBHAI NARSHIBHAI PATEL, PARTNER 2016 (12) TMI 478 - GUJARAT HIGH COURT contested, where it was held that despite having found that the present Appeals under Section 35G of the Act before this Court shall not be maintainable, the present Appeals are not r....... + More
2017 (10) TMI 965 - SUPREME COURT
Commissioner of Central Excise And Service Tax Versus M/s Teknomin Construction Ltd.
Condonation of delay - Site formation service - contract for production, Drilling & Associates Work in Underground Sindesar Khurd Mine - the decision in the case of M/s. Teknomin Construction Ltd. Versus C.C.E. & S.T., Jaipur 2017 (4) TMI 704 - CESTAT NEW DELHI contested - Held that - delay condoned - appeal admitted........ + More
2017 (10) TMI 660 - SUPREME COURT
Commissioner of Central Excise & Service Tax, Bangalore Versus M/s Karnataka Soaps & Detergents Ltd.
Excisability - agarbathi perfume also called as odoriferous compound which is used in manufacture of agarbathis sold in the market - Whether the Board s Circular No.495/61/99-CX.3, dated 22.11.1999 exempts payment of excise duty on perfumery compound manufactured by the respondent? - Held that - The Board vide its circular clarified that such odoriferous compound mixed with dough is not excisable - The circular clarifies that odoriferous substanc....... + More
2017 (10) TMI 215 - SUPREME COURT
M/s Himgiri Plastics Versus Commissioner of Central Excise, Delhi
SSI exemption - use of brand name - Notification No. 8/2003-CE - exclusion of export turnover - the decision in the case of M/s Himgiri Plastics, Sh. Joginder Kumar Talwar, Partner, Sh. Sanjeev Talwar, Partner, M/s Himalayan Poly Colours, Smt. Neelam Talwar, Partner, M/s Himalayan Poly Colours, Smt. Rimmi Talwar, Partner - M/s Himalayan Poly Colours, Sh. Puneet Talwar Versus CCE, Delhi 2016 (11) TMI 228 - CESTAT NEW DELHI contested, where it was ....... + More
2017 (10) TMI 135 - SUPREME COURT OF INDIA
Commissioner Of Customs Central Excise And Service Tax Versus Tycon Automation Pvt. Ltd. And Anr.
Misdeclaration of value - Interest - Penalty - Rule 6 of the Valuation Rules, 2000 - the decision in the case of Tycon Automation Private Ltd., Shri Dinesh Kumar Bhardwaj, Tycon Automation Pvt. Ltd. Versus C.C.E., Noida 2016 (12) TMI 1456 - CESTAT ALLAHABAD contested - Notices issued........ + More