Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

M/s. Anupam Industries Limited Versus Commissioner of Central Excise & S.T., Vadodara

2015 (11) TMI 787 - CESTAT AHMEDABAD

Commissioning, Installation and Erection Services - benefit of abatement under Notification No. 18/2003-ST dated 21.08.2003, as amended by Notification No. 12/2004-ST dated 10.09.2004 - Held that:- Commissioner (Appeals) rejected the refund claim 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

des the value, paid by the customers. The Tribunal in the case of AlidharaTexspin Engineers (2010 (8) TMI 145 - CESTAT, AHMEDABAD) has relied upon by the learned Advocate, allowed the appeal of the assessee. In the said case, the appellant produced t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

said case law would not apply to the facts of this case. - Decided against assessee. - Appeal No. : ST/155/2007 - ORDER NO. A/11249/2015 - Dated:- 31-8-2015 - Mr. P.K. Das and Mr. P.M. Saleem, JJ. For The Appellant : Shri Dhaval K. Shah, Advocate For .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

d claim on 24.02.2006 for ₹ 4,07,675/- in respect of service tax paid under the category of "Commissioning, Installation and Erection Services" and claimed benefit of abatement under Notification No. 18/2003-ST dated 21.08.2003, as am .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ent under the said notification. He submits that there is no requirement to produce any document for claiming abatement. He relied upon the decision of the Tribunal in the case of AlidharaTexspin Engineers vs. CCE, Vapi - 2010 (20) STR 315 (Tri. Ahmd .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

for claiming abatement. 4. After hearing both the sides and on perusal of the records, we find that the Commissioner (Appeals) rejected the refund claim on the ground that the appellant has not brought forward any documentary or other evidence, viz. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| 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