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Showing 81 to 100 of 273739 Records

  • 2018 (5) TMI 1478

    100% EOU - violation of import conditions - N/N. 53/97-Cus. Dt.3.6.97 - case of the department is based on the allegation that respondent did not use the imported raw materials for manufacture of final products, but removed them as such which is violation of condition of notification - time limitation. - Held that - the Department was informed that the appellants are not able to use the goods for manufacture of adaptors and chargers as intended b....... + More


  • 2018 (5) TMI 1477

    Valuation - enhancement of value based on contemporaneous imports - no speaking order - Held that - The basic premise is that since duty was paid on enhanced value after re assessment under Section 17 of the Customs Act, 1962, there is no question of challenging the same - it is found that the appellants have filed appeals within statutory period against all the impugned bills of entry before the Ld. Commissioner (Appeals) challenging the said as....... + More


  • 2018 (5) TMI 1476

    Refund claim - case of Revenue is that no refund could be sanctioned unless the incorrect assessments were modified in appeal on the basis of the CBEC Circular No.24/2004-Cus dt. 18/03/2004 - case of appellant is that that the Commissioner(Appeals) has wrongly held that the assessment carried out by the Department was accepted in toto by the appellant and once the assessment is accepted, the appellant has no cause of action to challenge the said ....... + More


  • 2018 (5) TMI 1475

    Mutilation of goods - scrap imported - Held that - in view of the principles of law settled by this Tribunal in DEWAN STEEL INDUSTRIES VERSUS COMMISSIONER OF CUSTOMS, AMRITSAR 2008 (2) TMI 128 - CESTAT, NEW DELHI , where under this Tribunal has directed clearance of imported goods after mutilation and conversion into scrap. - It is directed that before clearance of the imported scrap, the same could be mutilated and allowed to be cleared as scrap....... + More


  • 2018 (5) TMI 1474

    Declaration made under Voluntary Compliance Entitlement Scheme - rejection on the ground that they have not submitted the amended declaration in accordance with the procedure prescribed in Circular No.170/5/2013-ST dated 8.8.2013 - Held that - As per the said circular, in a case where a mistake is discovered in the declaration by the declarant, he has to approach the designated authority who, after taking into account the over all facts of the ca....... + More


  • 2018 (5) TMI 1473

    Extended period of limitation - terminal handling charges - Held that - even the department was under total confusion as to how these charges fall under BAS. Nothing with clarity is coming out neither from the show cause notice nor from the adjudication order - the Commissioner (Appeals) has rightly set aside the demand for the extended period - appeal dismissed - decided against Revenue........ + More


  • 2018 (5) TMI 1472

    Business Auxiliary Service - incentive / commission received from insurance companies for arranging overseas mediclaim policy for the clients - incentive received from CRS AMADEUS for booking air tickets - income from airlines towards cancellation of tickets. - Incentive received for use of AMADEUS software - extended period of limitation - Held that - the issue was under litigation and highly contentious, invocation of extended period do not sus....... + More


  • 2018 (5) TMI 1471

    Benefit of abatement - N/N. 1/2006 dated 1.3.2006 - Department was of the view that the respondents are not eligible for the benefit of notification for the reason that they have availed CENVAT credit on input services - Held that - the respondent has reversed the credit availed - The Hon ble High Court of Allahabad in the case of Hello Minerals Water (P) Ltd. 2004 (7) TMI 98 - ALLAHABAD HIGH COURT has held that reversal of Modvat credit amounts ....... + More


  • 2018 (5) TMI 1470

    Reversal of Cenvat Credit - Refund claim of excess service tax paid - the tax was paid on estimated basis and also due to arithmetical error in making calculation of amount payable under Rule 6 (3) (b) - valuation of services - Held that - in terms of Section 67 (i) of the Finance Act, 1995 the value of service in case where the provision of service is for a consideration in money shall be the gross amount charged by the service provider for such....... + More


  • 2018 (5) TMI 1469

    BAS - Job-work - process of lamination of solar cells - It appeared to the department that the processes undertaken by the respondents do not amount to manufacture , in terms of Section 2 (f) of the Central Excise Act, 1944 and the activity is squarely covered under Business Auxiliary Service - benefit of N/N. 8/2005 dt. 1.3.2005. - Held that - it cannot be disputed that respondents receive Photovoltaic Cells from their principal on which they ca....... + More


  • 2018 (5) TMI 1468

    Business Auxiliary Services - commission received for canvassing advertisement - extended period of limitation - Held that The issue whether the services are subject to levy of service tax has been considered in the case of Malar Publications 2010 (11) TMI 155 - CESTAT, CHENNAI wherein it is held that the said activities fall within BAS. - Time limitation - Held that - taking note of the fact that the issue was interpretational and there being no....... + More


  • 2018 (5) TMI 1467

    Technical Testing and Analysis Services - respondent is a statutory body set up by Government of Tamil Nadu as per the Tamil Nadu Water Supply & Drainage Board Act, 1970 (TWAD Act) created to carryout works related to water and drainage schemes in Tamil Nadu - Board Circular 89/7/2006-ST dt.18/12/2006. - Held that - the testing done by TWAD is a statutory duty and the fees collected is a statutory fees - there is no service provider service r....... + More


  • 2018 (5) TMI 1466

    Penalty u/s 78 - the appellant had delayed the payment of service tax under reverse charge mechanism but the interest amounting to ₹ 24,87,141/- due thereon had not been discharged by the assesse, at the behest of the department, the appellant later on paid full interest liability on 18.06.2016 - Held that - when the appellant was asked to pay the interest for delayed payment, the appellant paid interest on the delayed payment. Both the amo....... + More


  • 2018 (5) TMI 1465

    Business support services - whether the provision of Refrigeration and Air Cooling facility of chilled water by the appellant to M/s STML for their manufacturing process would be taxable service under the category of Support Service of Business and Commerce ? - non-speaking order. - Held that - after incorporating the show cause notice and the adjudication order and the submissions made by the appellants in their appeals before the Commissioner (....... + More


  • 2018 (5) TMI 1464

    Manpower Recruitment or Supply Agency service - appellant was providing staff to their different related companies and was recovering certain amount of salary from them - Held that - the issue is no longer res-integra and is squarely covered by the decision of Hon ble High Court of Gujarat. In the case of Commissioner of Service Tax Vs. Arvind Mills Limited 2014 (4) TMI 132 - GUJARAT HIGH COURT , where it was held that The definition though provi....... + More


  • 2018 (5) TMI 1463

    Liability of service tax - sub-broker - N/N. 25/2004-ST dated 10.09.2004 - Held that - there is-no infirmity in the impugned order as the Commissioner (Appeals) has considered the relevant Notification issued by the Department and has also considered the precedent decision on the same issue. - On an identical issue, this Tribunal in AMH TRADE SERVICE VERSUS COMMISSIONER OF C. EX., CUS. & S.T., CALICUT 2015 (12) TMI 267 - CESTAT BANGALORE has ....... + More


  • 2018 (5) TMI 1462

    Penalty - the appellant had paid the service tax along with interest prior to the issuance of the show-cause notice - Section 73(3) of the Finance Act, 1994 - Held that - the case of the appellant is squarely covered by Section 73(3) of the Finance Act because after the payment of service tax along with interest before issuance of show-cause notice, he informed the authorities for not issuing the show-cause notice - penalty not warranted - appeal....... + More


  • 2018 (5) TMI 1461

    100% EOU - Refund of unutilized CENVAT credit - rejected mainly on the ground that during the period from February 2005 to March 2006, the appellant did not manufacture anything as per the ER-2 return - Held that - the appellant has manufactured during the said period which he can easily establish before the lower authorities, if the case is remanded back to the original authority - the case needs to be remanded back to the Original Authority wit....... + More


  • 2018 (5) TMI 1460

    Refund of service tax paid - input services used in the export of goods - time limitation - even though the refund claim was filed within 6 months from the stipulated date i.e. from the date of the exported goods, but, it was disallowed on the ground that the payment of service tax on reverse charge mechanism was effected on 07.05.2009 - Held that - the department has not rejected the refund claim and returned the same to the appellant for defici....... + More


  • 2018 (5) TMI 1459

    Refund - maintainability of petition - alternative remedy - Held that - the petitioner has an alternative remedy of appeal against the impugned order. The narration of facts noticed hereinbefore clearly shows that certain factual matrix is required to be established for which the first appellate authority would be proper forum instead of invoking writ jurisdiction of this Court under Article 226 of the Constitution of India at the first instance........ + More


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