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  • 2018 (10) TMI 831

    Refund of education cess and the higher education cess - Interpretation of statute - area based exemption availed - excise duty became exempt - whether the education cess and higher education cess were a part of the excise duty? - Held that - The said issue was finally decided by the Hon ble Supreme Court in M/s SRD Nutrients Private Limited vs- Commissioner of Central Excise, Guwahati 2017 (11) TMI 655 - SUPREME COURT OF INDIA , where it was hel....... + More

  • 2018 (10) TMI 830

    Maintainability of petition - invocation of extra ordinary jurisdiction to interfere with the impugned order - Principles of Natural Justice - grievance of the Petitioner to the common impugned order dated 31st March, 2017 is that it has been passed without giving an opportunity to the Petitioner to cross examine the person whose statement is being relied upon by the Revenue. - Held that - The jurisdiction of the Courts while exercising power und....... + More

  • 2018 (10) TMI 829

    CENVAT credit - input services or not - Goods Transport Agency Services in respect of which the assessee had availed the Cenvat credit of service tax during the period from July, 2014 to March, 2015 for outward transportation of cement - place of removal - Held that - In view of the amended definition of input service w.e.f. 01.03.2008 as also in the light of judgment of the Supreme Court in Ultra Tech Cement Ltd. 2018 (2) TMI 117 - SUPREME COURT....... + More

  • 2018 (10) TMI 828

    CENVAT Credit - input services - Tour Operator/Rent-a-Cab Service - period from 31.07.2005 to 31.01.2008 - Held that - The issue relating to Rent-a-Cab Service has already been addressed to and decided, for the period prior to 01.04.2011, by the jurisdictional High Court in the case of C.C.E. & S.T., LTU, Chennai Vs. M/s. Turbo Energy Ltd. 2015 (3) TMI 632 - MADRAS HIGH COURT , where it was held that the Cenvat Credit has been properly availe....... + More

  • 2018 (10) TMI 827

    CENVAT Credit - common inputs/input services, used for manufacture of exempted products and dutiable products - non-maintenance of separate records - credit on certain inputs services also denied - vehicles as well as insurance for money- in-transit. - Held that - It is indeed correct to say that the show-cause notice is silent as to what are the inputs and input services on which the appellants have availed credit for production of Bagasse, Pres....... + More

  • 2018 (10) TMI 826

    CENVAT credit - input service - insurance premium paid towards Employees Compensation Insurance Policy - Held that - The Chandigarh Bench of the Tribunal has in the case of Commissioner of Central Excise, Delhi-III Vs. Suzuki Motorcycle India Pvt. Ltd. 2016 (9) TMI 576 - CESTAT CHANDIGARH , where it was held that It is found that insurance service has been availed by the assessee of medical insurance of their employees which they are statutory re....... + More

  • 2018 (10) TMI 825

    Valuation - clearances of waste materials namely cinders to Dalmia Refractories without payment of duty - Department took the view that clearances of cinders are to be subjected to duty at tariff rate - Held that - The Hon ble Bombay High Court in the case of Hindalco Industries Ltd. Vs UOI relying upon the judgment of the Hon ble Supreme Court in the case of Grasim Industries Ltd. Vs UOI 2011 (10) TMI 16 - SUPREME COURT OF INDIA , held that the ....... + More

  • 2018 (10) TMI 824

    Demand of Interest and penalties - Distribution of CENVAT Credit - violation of Rule 7 of Cenvat Credit Rules, 2004 - excess credit distributed to three units - reversal of credit before issuance of SCN - Held that - The present appeals pertain to th....... + More

  • 2018 (10) TMI 823

    Method of Valuation - fabrication of bodies of motor vehicles falling under Chapter heading 8704, for original equipment manufacturers - appellant paid duty on the basis of the cost construction - Revenue was of the view that the activity undertaken by the appellant is in the nature of job work and hence valuation is required to be determined in line with Rule 10A of the Central Excise Valuation Rules, 2000 - Held that - Tribunal in various cases....... + More

  • 2018 (10) TMI 822

    100% EOU - SSI Exemption - use of brand name - Alleging that the product attracts normal rate of duty@ 16% in terms of Sr. No. 3 of Notification 23/2003-CE dated 31.3.2003, as the pickle was cleared bearing brand name in unit containers, being not exempted during the period 28.2.2005 to 28.2.2006, demand made. - Whether the appellant is entitled to avail the benefit of Notification No. 23/2003-CE (Sr. No. 4)? - Held that - The learned Commissione....... + More

  • 2018 (10) TMI 821

    Refund of excess duty paid - dispute regarding classification was involved - rejection of refund on the ground of unjust enrichment - Held that - The appellant was directed to establish its eligibility and also the fact that they have not passed on the element of duty to the consumer, and as submitted by the learned Advocate, the said order has become final. - It is deemed proper to give one more opportunity, in the interest of justice, to the ap....... + More

  • 2018 (10) TMI 820

    Rectification of Mistake/Recall of order - Section 35C(2) of CEA - Held that - The applicant also sought for recall of the order passed by the Tribunal under Section 35C(1). Since only rectification would suffice the remedy sought in the Rectification of Mistake application, recalling of order is uncalled for. - As found from the ROM, same appears to have been filed on 08.06.2018 which is almost 8 months after passing of the order and 7 months af....... + More

  • 2018 (10) TMI 819

    CENVAT Credit - input services - courier service utilized for delivery of goods at the buyer s premises - place of removal - demand of Interest and penalty - Held that - The issue with regard to availment of Cenvat Credit on GTA/courier service for delivery of goods at the buyers premises is no more res integra, in view of judgment of Hon ble Supreme Court in the case of Ultratech Cements Ltd 2018 (2) TMI 117 - SUPREME COURT OF INDIA , where it w....... + More

  • 2018 (10) TMI 818

    Valuation - inclusion of bought out items which were directly used at the site in assessable value - SSI Exemption availed - Held that - The Appellants are entitled to deduction of the bought out items and accordingly liable to pay duty on the reduced turnover of ₹ 73,69,638/- on which they have paid duty of ₹ 7,59,073/-. Accordingly, there is no duty implication on this score. - Penalty u/s 11AC - Held that - The Appellants have regu....... + More

  • 2018 (10) TMI 817

    Method of Valuation - manufacture of end use car carrier - 25 car carriers for captive use for transportation of the cars - It has been contended by the Revenue that the cost of manufactured car carriers given by the Cost Accountant in their CAS 4 certificate is less than the value adopted by the Revenue for the previous period i.e. 2004-2005 to 2007-2008 - Rule 8 of Central Excise Valuation Rules, 2004 - Applicability of notification 6/2006 date....... + More

  • 2018 (10) TMI 816

    Refund of duty paid - time limitation - unjust enrichment - Held that - Since pursuant to the favorable adjudication order dated 24.12.2010 passed by the Additional Commissioner of Central Excise, the appellant had filed the refund claim on 25.02.2011, such claim application, in my considered opinion, cannot be rejected on the ground that the same is barred by limitation of time - refund application having been filed well within the prescribed ti....... + More

  • 2018 (10) TMI 815

    CENVAT Credit - input services - security services used in head office - security activities related to residential premises of its employees - denial on the ground of nexus - Held that - The security service used/utilized by the appellant in its head office should be considered as an input service for the purpose of availment of the cenvat benefit - However, the disputed service utilized by the appellant for providing the security activities rel....... + More

  • 2018 (10) TMI 758

    Clandestine removal - demand based on statement furnished to the bank for inflated sales figures, non-duty paying invoices recovered during the course of investigation and statement of one Shri Mahesh Tiwari - Held that - During the impugned period, Shri Mahesh Tiwari was not related to the appellant, therefore, the statement of Shri Mahesh Tiwari cannot be the basis to allege clandestine removal of goods. - Merely on the ground that appellant ha....... + More

  • 2018 (10) TMI 757

    Valuation - inclusion of subsidy amounts in the value of the goods cleared by the appellants - Revenue was of the view that VAT liability discharged by the utilisation of the investment subsidy granted in Form 37B actually paid, for the purpose of Se....... + More

  • 2018 (10) TMI 756

    CENVAT Credit - area based exemption availed - credit denied on the ground that in terms of Rule 12 of Cenvat Credit Rules, 2004, the Cenvat credit of duty paid by units availing the benefit of Notification No.1/2010 was allowed only after the amendment of This rule w.e.f. 20.01.2014 - Held that - The availment under Notification No.1/2010 is in dispute which is yet to be settled. However, the alternate plea that they would have been entitled to ....... + More

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