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2015 (7) TMI 970 - CESTAT AHMEDABAD

Commissioner, Central Excise & Service Tax, Surat-II Versus Mi/s Kanoria Chemicals & Industres Ltd.

Denial of CENVAT Credit - Effluent Treatment Plant services - Whether certain pollution control services availed by the appellant are eligible to CENVAT Credit under CENVAT Credit Rules 2004 or not - Held that - permissions granted by Gujarat Polluti.....


2015 (7) TMI 969 - CESTAT AHMEDABAD

M/s Veeda Clinical Research Pvt. Ltd Versus Commissioner of Service Tax, Ahmedabad

Admissibility of CENVAT Credit - outdoor catering services - Held that - It is the claim of the Appellant that no expenses paid to the service provider is borne by the staff of the Appellant. For this purpose, Appellant filed certain documents for th.....


2015 (7) TMI 968 - CESTAT AHMEDABAD

M/s Aqua Master Clean Versus CST Ahmedabad

Cleaning services - Penalty u/s 76, 77 & 78 - Held that - The amount of Service Tax required to be paid for this period was more than ₹ 1 Crore. There is weight in the argument of the Appellant that due to payment of earlier dues, there was.....


2015 (7) TMI 967 - CESTAT BANGALORE

Gautam Rolling Mills Pvt Ltd Versus Commissioner of Central Excise, Customs And Service Tax, Hyderabad-III

Penalty u/s 76 & 78 - Business auxiliary services - Receipt of commission - Held that - By not paying service tax during the relevant period appellant cannot claim the benefit of Section 80 of Finance Act 1994 and therefore penalty is imposable. .....


2015 (7) TMI 966 - CESTAT BANGALORE

India Vision Satelite Communications Ltd. Versus Commissioner of Central Excise, Customs And Service Tax, Cochin

Denial of CENVAT Credit - Invoices received by the appellant showed that they had paid rent on equipment and on this rent on equipment, service provider had charged service tax which was paid by them - Held that - If service tax has been paid by the .....


2015 (7) TMI 965 - CESTAT MUMBAI

M/s Cararo Technologies India Pvt Ltd Versus Commissioner of Central Excise, Pune-III

Denial of refund claim - accumulated Cenvat Credit - Commissioner (Appeals), rejected their appeal holding that the amount of refund cannot exceed the amount of Cenvat credit as per S.T. 3 return and as the invoice for some services mentioned the Ran.....


2015 (7) TMI 930 - PUNJAB & HARYANA HIGH COURT

Commissioner Central Excise Commissionerate, Delhi-III Versus M/s Bellsonica Auto Components India P. Ltd.

CENVAT Credit - input services - inclusion part - Credit availed on Civil Construction service - inadmissible services or not - Held that - If, the said services were not covered by Rule 2(l), it would not have been necessary to introduce the amendme.....


2015 (7) TMI 929 - CESTAT NEW DELHI

Bhartiya Enterprises Versus Commissioner of Service Tax, Delhi-IV

Denial of CENVAT Credit - Imposition of penalty - They also contended that excess utilized credit was paid back in cash and that even before the issue of shown cause notice. So no extended period was invokable nor was rule 15(2) of Cenvat Credit Rule.....


2015 (7) TMI 928 - CESTAT BANGALORE

Print Top Rubber Industries Versus Commissioner of Central Excise & Service Tax, Mangalore

Waiver of pre deposit - Classification of service - whether the activity of re-rubberizing of print rollers would attract service tax under the category of management, maintenance and repair service or under business auxiliary service - Held that - D.....


2015 (7) TMI 927 - CESTAT BANGALORE

R. Rami Reddy & Co. Versus Commissioner of Central Excise, Customs & Service Tax, Tirupati

Waiver of pre deposit - construction service - whether service tax has to be paid for different types of services rendered to TTD - Held that - no evidence has been produced by the appellant to show that the activities undertaken relate to agricultur.....


2015 (7) TMI 926 - CESTAT BANGALORE

Bothra Shipping Services Versus Commissioner of Central Excise, Customs And Service Tax, Visakhapatnam-I

Waiver pre deposit - GTA Service - appellants provide transportation services for the iron ore to their customers - Held that - Appellant cannot be considered either as a consignor or consignee. Therefore the Notification No. 32/2004 which requires t.....


2015 (7) TMI 891 - CESTAT AHMEDABAD

M/s Emtici Engineering Ltd Versus Commissioners of Central Excise, Customs and Service Tax-Vadodra

Demand of service tax - Business Auxiliary Services - benefit of exemption Notification No 13/2003-ST dated 20.6.2003 - held that - Adjudicating Authority vide Order dt 31.8.2006 in first appeal observed that in terms of the different clauses of the .....


2015 (7) TMI 890 - BOMBAY HIGH COURT

Central Railway, Solapur Versus Commissioner of Central Excise and Customs

Condonation of delay - Held that - delay has occurred not because of any deliberate or intentional act but because the Solapur Division and the senior most official there has not been authorized to take decision on his own when there are huge financi.....


2015 (7) TMI 889 - BOMBAY HIGH COURT

Top Security Ltd. Versus Commissioner of Central Excise & Service Tax

Waiver of pre deposit - Security services - Non compliance with pre deposit order - Held that - Thereafter two affidavits have been filed by counsel of both parties and compliance is reported by the assessee of the order passed by the Tribunal while .....


2015 (7) TMI 888 - KARNATAKA HIGH COURT

Commissioner of Central Excise Versus M/s Dharwad Co-Operative Milk Producers Societies Union Ltd.

Denial of Refund claim - Unjust enrichment - Goods Transport Operator service - Held that - if the revenue was aggrieved by the OIA No.237/2005 CE, it ought to have taken such further action in accordance with law. It is trite law that once the appea.....


2015 (7) TMI 887 - BOMBAY HIGH COURT

The Commissioner of Central Excise Pune-I Versus M/s Syntel International (P) Ltd.

Validity of Tribunal s order - Order of remanding the matter back - onsite services rendered directly at the customers premises abroad - Held that - If the issues which are vital and for the adjudication have not been examined at all by the Adjudicat.....


2015 (7) TMI 886 - MADHYA PRADESH HIGH COURT

Commissioner, Custom & Central Excise Versus M/s Smart Chip Limited

Business Auxiliary service - service being rendered by the assessee for the Transport Department under the Motor Vehicle Act - service rendered to public authorities - Held that - Work done by the respondent assessee pertains to discharge of statutor.....


2015 (7) TMI 885 - CESTAT NEW DELHI

MAOSAJI CATERERS Versus COMMISSIONER OF CENTRAL EXCISE, RAIPUR-I

Penalty u/s 78 - Outdoor catering service - Held that - As the purpose of providing snacks and foods has clearly mentioned in the agreement entered into between the appellant and M/s. Lafarge India Pvt. Ltd. therefore, on merits we hold that the appe.....


2015 (7) TMI 884 - CESTAT BANGALORE

M/s Informatics India Ltd Versus Commissioner of Service Tax, Bangalore

Waiver of pre deposit - Cenvat Credit - Trading activity - Held that - Appellant is rendering both taxable output service and is also undertaking trading activity and trading became an exempted service only after 1.4.2011 (deemed). Therefore during t.....


2015 (7) TMI 883 - CESTAT MUMBAI

Indus Engineering & Construction Co. Versus Commissioner of Central Excise, Nagpur

Demand of service tax - Construction of residential complex service - Held that - Repair work of shop floor in the Ordinance factory owned and control by the Government of India, Ministry of Defense, does not qualify under the category of commerce or.....


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