-
2017 (7) TMI 1458
Refund claim and CENVAT Credit - denial on the ground that the services used in unregistered premises - HELD THAT:- This Court held that the aforesaid question has come up for consideration in Commissioner, Service Tax Commissionerate Vs. M/s Atrenta India Private, [ 2017 (4) TMI 563 - ALLAHABAD HIGH COURT] , wherein this Court was of the view that the refund could not be denied to the assessee merely on the basis of non-registration of the premises - It was held that even otherwise, Rule 3 of the CENVAT Credit Rules, 2004 does not contain a c....... + More
-
2017 (7) TMI 1437
Demand of service tax - Security Agency and Manpower Recruitment Agency Services - demand raised on the ground that the appellant provided the said services to their clients - HELD THAT:- Appeal admitted.
-
2017 (7) TMI 1370
Validity of action of the Appellants in not releasing the Low Tension (domestic) Power Supply - HELD THAT:- The facts of this case are similar to that of NESCO v. Raghunath Paper Mills (P) Ltd. [ 2012 (11) TMI 406 - SUPREME COURT ] . The tender/sale notice mentioned that the property was being auctioned on as is where is basis. The First Respondent applied for a fresh connection and he is in no way connected to the past owner. He has also not undertaken to pay the past arrears of the previous owner. Appeal dismissed.
-
2017 (7) TMI 1369
Clandestine removal - M.S. Ingots - demand based on presumption and surmises - unrealistic electricity consumption, high cost of production vis- -vis income from sale, unrealistically low amount of expenditure towards salary of employees and though manufacturing activity incurs losses - HELD THAT:- This Court is remanding the matter to the Commissioner, Central Excise Service Tax, Ranchi. This Court is not much going into detail of further arbitrariness in the Order-in-Original about the lower remuneration to the employees of the petitioner-un....... + More
-
2017 (7) TMI 1350
Refund claim - Section 11(BB) of the Central Excise Act - it was noted by High Court that the departmental authorizes has now discharged the responsibility under Section 11(BB) of the Central Excise Act. HELD THAT:- Leave granted.
-
2017 (7) TMI 1336
Duty liability - job worker is liable to discharge the liability or the principal - related parties - dummy job workers - HELD THAT:- There is no merit in the present appeals - appeal dismissed.
-
2017 (7) TMI 1326
Checks on delays - Maintenance of 'Call Book' - Whether Circular No.162/73/95-CX dated 14th December, 1995 issued by the Central Board of Excise and Customs, Department of Revenue, Ministry of Finance, Government of India is in conformity/authorized by the provisions of Section 37B of the Central Excise Act, 1944 read with the relevant provisions of the Central Excise Rules? HELD THAT:- Issue Notice.
-
2017 (7) TMI 1303
Violation of principles of natural justice - lack of jurisdiction - case of the petitioner is that he appeared before the authority in August 2003 and submitted written submissions and the personal hearing was adjourned to September 2003 and even assuming that the personal hearing was held on 18.09.2003, the impugned order could not have been passed on 31.08.2003 - HELD THAT:- There is no explanation for this gross error committed by the authority, as no counter affidavit has been filed by the respondent. This Court is satisfied that the impug....... + More
-
2017 (7) TMI 1282
Maintainability of petition - availability of a statutory alternative remedy - breach of the principles of natural justice - Held that:- Non-consideration of a relevant judgment by the adjudicating authority can be said to be an act in breach of principles of natural justice. Esser Steel [2016 (4) TMI 232 - CESTAT AHMEDABAD] is relevant to the facts of the present case on the issue up for consideration before the adjudicating authority. In fact, in another proceedings as appearing from the supplementary affidavit, the adjudicating authority ha....... + More
-
2017 (7) TMI 1267
CENVAT Credit - input service - service received from M/s. Ambit Corporate Finance Ltd., Mumbai, for assisting sale of 5 units of M/s. Bright Brothers Ltd., at various places - case of Revenue is that the above service received by the head office of the 2nd respondent herein, had no nexus with the manufacturing activity of the 2nd respondent. Whether the CESTAT is correct in allowing the said credit without giving any finding as to how the said service qualifies as an input service, but on only the ground that the Commissioner (A) has not rule....... + More
-
2017 (7) TMI 1264
Substantial question of law - sale of cement - includibility of freight charges in assessable value - place of removal of goods - Section 35 G of the Central Excise Act, 1944 - Held that:- The Tribunal categorically found that the purchase orders showed that the supply of cement is at the premises of the customers. This means that the supply has to be effected by making delivery of the goods in the premises of the customer to conclude the sale of goods. That position notwithstanding, the Tribunal further noted that the freight is arranged and ....... + More
-
2017 (7) TMI 1259
CENVAT Credit - input services - miscellaneous service - employee retention service - personnel profile service - period prior to 27th February 2010 - period thereafter till 30th March 2012 - Held that:- The payment of tax while discharging the consideration made over to the service provider is not in dispute. Appellant is a manufacturer of packaging machines and it is claimed that the services pertain to certain aspects of human resource management. On a perusal of the invoices which had been submitted along with appeal, it is not possible to....... + More
-
2017 (7) TMI 1256
Quantum of penalty - Section 11AC(1)(d) of the Central Excise Act, 1944 read with Explanation 1(ii) thereof - Held that:- Explanation 1(ii) to Section 11AC(1)(d) of the CE Act makes it clear that the petitioners cannot be denied the benefit of the maximum penalty of 15% of the duty demanded. In other words the penalties awarded to the petitioners by the Commission required to be re-worked in terms of the above provision by ensuring that it does not cross 15% in the aggregate of the total duty demanded - While setting aside the penalties awarde....... + More
-
2017 (7) TMI 1243
Sale of cement in 50 kg. bags - Concessional rate of duty - N/N. 4/2006-C.E., dated 1-3-2006 - institutional sales - Held that:- An identical issue has come up before the Tribunal in assessee’s own case DALMIA CEMENTS (BHARAT) LTD. VERSUS CCE [2008 (12) TMI 683 - CESTAT CHENNAI], where it was held that no RSP requires to be printed on the goods sold to ‘industrial/institutional consumers’ as defined under the rules framed under the Standards of Weights and Measures Act and that such goods would be covered under Sl. Nos. IB and IC of N/N. 4/200....... + More
-
2017 (7) TMI 1225
Condonation of delay - Prayer for adjournment - adjournment sought on the ground that their advocate is out of station - Held that:- Since there is a delay of 16 years in filing the appeals before the first appellate authority, who has no power to condone the delay beyond 30 days, after the statutory period of 60 days in filing the appeal, I find anything wrong in the orders passed by the first appellate authority - The impugned orders are correct and legal and do not suffer from any infirmity - appeal dismissed.
-
2017 (7) TMI 1224
Appeal u/s 35-B – authorisation by the Committee of Commissioners - Held that:- There are no reason to entertain these Special Leave Petitions, which are, accordingly, dismissed
-
2017 (7) TMI 1218
Whether Circular No.162/73/95-CX dated 14th December, 1995 issued by the Central Board of Excise and Customs, Department of Revenue, Ministry of Finance, Government of India is in conformity/authorized by the provisions of Section 37B of the Central Excise Act, 1944 read with the relevant provisions of the Central Excise Rules? Held that:- Issue Notice.
-
2017 (7) TMI 1214
Remission of Duty - Principles of Natural Justice - Held that:- The appeal was preferred against the case of RALTRONICS INDIA PVT. LTD. VERSUS COMMISSIONER OF C. EX., NOIDA [2008 (3) TMI 101 - CESTAT, NEW DELHI], the Hon’ble High Court have set aside the aforementioned final order of this Tribunal and remanded the matter to the Tribunal for deciding the appeal afresh after affording the opportunity of hearing to both sides in accordance with law. Accordingly, registry directed restore the Appeal in the case of RALTRONICS INDIA PVT. LTD. VERSUS....... + More
-
2017 (7) TMI 1212
Classification of goods - ‘Nivaran 90’ - Held that:- The appeal is of the year 2001 and it has been pending before the Tribunal for more than a decade. Ahead of the transition of Indirect Tax to GST, this Tribunal has been given a mandate to dispose of all old cases at least prior to 2007. It would be appropriate and prudent to close the file for the purpose of statistics - the appeal is disposed as file closed.
-
2017 (7) TMI 1211
CENVAT credit - service tax paid on sales commission - Held that:- In similar circumstances, a Division Bench of this Tribunal in the case of Ashapura Volclay Ltd and others vs. C.C., Jamnagar [2017 (6) TMI 659 - CESTAT AHMEDABAD] following the principle laid down by the Larger Bench, disposed of the matters, with the liberty to approach the Tribunal after disposal of the cases pending before the higher forum. Following the said judgment, the present appeals are also disposed of with the liberty to both sides to approach the Tribunal soon afte....... + More
