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2015 (8) TMI 109 - CESTAT NEW DELHI

M/s HCL Comnet Systems And Service Ltd Versus Commissioner of Central Excise, Noida

Denial of CENVAT Credit - whether the impugned credit is admissible to the appellant (in which case, it will also become eligible for refund as claimed by them) - Held that - permanent establishment in US is not a legal entity and is merely an office.....


2015 (8) TMI 108 - CESTAT MUMBAI

Western Coal Fields Ltd Versus Commissioner of Central Excise, Nagpur

Service tax liability on an amount paid by the appellant to the transporter, for transportation of coal within the mining area - Goods Transport Agency service - Held that - Issue is no more res integra as the judgment of the principal bench in the c.....


2015 (8) TMI 107 - CESTAT BANGALORE

Avanti Feeds Ltd. Versus Commissioner of Customs, Central Excise And Service Tax, Guntur

Penalty u/s 76 & 78 - GTA Services - service tax on royalty - Revenue neutrality - Held tat - it may not be possible for the appellant to claim revenue-neutrality in this case since the final products manufactured by the appellants are exempt and.....


2015 (8) TMI 106 - CESTAT NEW DELHI

The Universal Construction And Supply Agency And Others Versus Commissioner of Central Excise And Service Tax, Allahabad

Waiver of pre deposit - wilful misstatement/suppression of facts - Benefit of Notification No. 12/2003-ST dated 26.2.2003 - Held that - It is seen that the appellants mentioned at Sr. Nos. 1, 5 and 6 involving total amount of service tax in the range.....


2015 (8) TMI 105 - CESTAT AHMEDABAD

Shri Mahendra Janubha Zalal Versus Commissioner of Service Tax, Rajkot

Condonation of delay - Delay of 13days - Medial reason - Held that - Main contention of the applicant is that the impugned order was received by his employee on 21.08.2014 and he had left the job from 15 September 2014; and the proprietor of the appl.....


2015 (8) TMI 68 - CESTAT AHMEDABAD

Shri Nutan Shah Versus Commissioner of Central Excise & S.T., Surat

Denial of refund claim - Unjust enrichment - Renting of immovable property and sale of space for advertisement - Held that - Jurisdictional High Court that the facts were identical to the facts of the present case where service tax element was shown .....


2015 (8) TMI 67 - CESTAT NEW DELHI

M/s Mahaveer Transport Versus Commissioner of Central Excise, Raipur

Commissioner rejected appeal as no new grounds can be raised - Penalty u/s 76, 77 & 78 - Held that - Grounds raised by the appellant in appeal filed before the Ld. Commissioner (A) are legal in nature and same can be raised at any point of time. .....


2015 (8) TMI 66 - CESTAT NEW DELHI

M/s UP Rajkiya Nirman Nigam Ltd Versus Commissioner of Central Excise, Meerut-I

Erection, Commissioning or Installation Service - Rural Electrification - Exemption under Notification No.32/2010-ST, dated 22.06.2010 read with Notification No.45/2010-ST - Held that - Service tax payable on all services relating to transmission and.....


2015 (8) TMI 65 - CESTAT NEW DELHI

M/s. Banswara Syntex Ltd. Versus Commissioner of Central Excise, Jaipur-II

Penalty u/s 76 & 78 - services of overseas commission agents - ST was paid before SCN - Held that - Commissioner (Appeals) has clearly noted in the impugned order that there was no suppression of facts with intent to evade service tax and the app.....


2015 (8) TMI 64 - CESTAT AHMEDABAD

M/s Sarnar Buildtech Pvt Ltd Versus Commissioner of Central Excise And Service Tax, Ahmedabad

Denial of refund claim - refund claim was filed consequent to dropping of show cause notice - doctrine of unjust-enrichment - amount was not shown in the current Assets or Loans/ Advances or receivable in the balance sheets but were shown as expendit.....


2015 (8) TMI 33 - CESTAT NEW DELHI

M/s Tarachand Chaudhary Versus CCE, Jaipur

Management maintenance or repair service - Extended period of limitation - management and maintenance of parks and road side plantation and maintenance - Held that - Adjudicating authority has dropped the demand pertaining to the period up to 30.4.20.....


2015 (8) TMI 32 - CESTAT NEW DELHI

M/s Suresh Jaiswal Versus Commissioner of Central Excise, Jaipur

Management maintenance or repair service - Extended period of limitation - management and maintenance of parks and road side plantation and maintenance - Held that - Adjudicating authority has dropped the demand pertaining to the period up to 30.4.20.....


2015 (8) TMI 31 - CESTAT AHMEDABAD

Shri Harishbhai R Aahir Versus Commissioner of Central Excise & S.T., Surat

Condonation of delay - Delay of 319 days - Medical illness - Held that - Reason given for delay in filing appeal is that the applicant was suffering from severe health issues since last one and half year and was admitted to Motiben Dalvi Hospital, Mu.....


2015 (8) TMI 30 - CESTAT NEW DELHI

M/s ST Microelectronics Pvt Ltd Versus Commissioner of Central Excise And Service Tax, Noida

Denial of refund on input service credit lying unutilized in their Cenvat credit account of export of service - Various services - Held that - For outdoor catering services, the contention of the learned AR has submitted that as there is statutory re.....


2015 (8) TMI 29 - CESTAT NEW DELHI

Globe Ground India Pvt Ltd Versus Commissioner of Central Excise And Service Tax, Delhi-IV

Denial of the Cenvat credit on inputs / input services - Credit taken on Security service, chassis of motor vehicle and exempted service to German Embassy - Held that - appellant is providing taxable as well exempted services but nowhere Revenue has .....


2015 (8) TMI 28 - CESTAT AHMEDABAD

M/s Shiv Engineering Versus Commissioner, Customs & Central Excise, Vadodara-I

Penalty of equal amount under Sections 78, 76, 77 (1)(b), 77(1)(C) of the Finance Act, 1994 and Rule 7C of Service Tax Rules, 1994 - Maintenance or Repair Service - Held that - Appellants had not taken this stand before the lower authorities. This do.....


2015 (7) TMI 1044 - CESTAT AHMEDABAD

Commissioner of Service Tax, Ahmedabad Versus M/s. Quintiles Technologies India Pvt. Limited

Denial of refund claim - Unutilized CENVAT Credit - Notification No. 5/2006-CE (NT) dated 14.03.2006 - Held that - The issue involved has been decided in favour of the appellants in earlier appeals under 2014 (4) TMI 288 - CESTAT AHMEDABAD . The same.....


2015 (7) TMI 1043 - CESTAT AHMEDABAD

M/s Bhavika Engineers Versus C.C.E. & S.T. -Vadodara-ii

Penalties under Section 76, 77 & 78 - entire service tax along with interest and 25 penalty was paid by the appellant before the issue of Show Cause Notice - Held that - It is a case of the appellant that penalties in excess of 25 penalty paid un.....


2015 (7) TMI 1042 - CESTAT AHMEDABAD

M/s Bombay Market Art Silk Co-op. Ltd Versus Commissioner, Central Excise & Service Tax, Surat-I

Levy of penalty Renting of Immovable Property Service - Demand of service tax - Club or Association Service - Held that - Demand of Service Tax on Club or Association Service is not sustainable in view of the decision of Hon ble Gujarat High Court. B.....


2015 (7) TMI 1041 - CESTAT BANGALORE

Nvidia Graphics Pvt Ltd Versus Commissioner of Service Tax, Bangalore

Denial of refund claim - Notification No. 11/2005 ST dated 19.04.2005 - Rebate claim has been filed beyond the period of one year from the date of export - Held that - appellant that they had provided promotion and marketing services to its over-seas.....


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