New User   Login      
Tax Management India .com TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (11) TMI 617 - CESTAT NEW DELHI

2015 (11) TMI 617 - CESTAT NEW DELHI - TMI - Denial of 67% abatement claimed by it under Notification No. 15/2004-ST, 19/2005-ST and 1/2006-ST - CENVAT Credit - Held that:- In the case of Hello Minerals Water (2004 (7) TMI 98 - HIGH COURT OF JUDICATURE AT ALLAHABAD) it was held in the context of Notification No. 15/94-CE that the reversal of modvat credit amounted to non taking of credit inputs. The said judgment has been followed in the case of Amola Holdings (2009 (6) TMI 71 - CESTAT AHMEDABAD .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

294 - CESTAT NEW DELHI] where also it has been held that the said ratio of the judgment of Allahabad High Court in the case of Hello Minerals (supra) continues to be applicable on the subject and the ratio stands confirmed by Supreme Court in the case of Sonalac Paints and Coatings Ltd. vs. CCE [2015 (4) TMI 697 - SUPREME COURT]. - Impugned order is unsustainable - Decided in favour of assessee. - Service Tax Appeal No. 443 of 2009 - Final Order No. 53099 / 2015 - Dated:- 4-9-2015 - Mr. G. Raghu .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ST, 19/2005-ST and 1/2006-ST because it had taken cenvat credit paid on various input services. The appellant has contended that it has reversed proportionate cenvat credit and interest and therefore in view of the Allahabad High Court judgement in Hello Minerals Water (P) Ltd. vs. Union of India 2004 (174) ELT 422 (All.) it was entitled to the benefit of abatement. It also cited the judgment of CST, Ahmedabad vs. Amola Holdings Pvt. Ltd.- 2009 (16) STR 46 (Tri. Ahmd.). 2. Ld. DR for Revenue on .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version