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The Commissioner of Central Excise Pondicherry Commissionerate and others Versus Customs, Excise & Service Tax Appellate Tribunal, Chennai and others

2015 (9) TMI 636 - MADRAS HIGH COURT

Demand of service tax - GTA Service - Held that:- ratio laid down in Cheran Spinner's case (2013 (8) TMI 215 - MADRAS HIGH COURT), is equally applicable to the cases on hand, following the said ratio, these appeals are also liable to be dismissed. - .....

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r and Mr. T. Ramesh COMMON JUDGMENT (DELIVERED BY R.SUDHAKAR, J.) Aggrieved by the order of the Tribunal in allowing the respective appeals filed by the assessee, the Revenue/appellant is before this Court by filing the present appeals. 2. While admi .....

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03.10.2005 while deciding the appeals when it has been held by the Apex Court and other High Courts that the interpretation of the Central Board of Excise and Customs will be binding upon the Revenue? 2. Whether the Tribunal is justified in ignoring .....

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MA No.1599/10 1. Whether the Hon'ble Tribunal is right on relying on its own decisions passed in the case of India Cements Ltd. - Vs - CCE, Salem (2007 (7) STR 569) and R.R.D. Tex Pvt. Ltd. - Vs - CCE, Salem (2007 (8) STR 186) as a finality has n .....

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vices during the disputed period and they are not entitled to utilise input service tax credit for payment of service tax on Goods Transport Agency Services availed in connection with removal of final product from their factory as per Rule 2 (p) of t .....

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ectively in relation to freight for inward movement of goods received by them. However, after due process of law, the adjudicating authority as well as the Commissioner (Appeals) held against the assessee confirming the demand along with interest ina .....

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urt by filing the present appeals. 4. Though the appeals have been admitted on two substantial questions of law, at the time of hearing the main appeals, this Court felt that the second substantial question of law alone requires to be considered in b .....

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