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

2016 (1) TMI 105 - CESTAT BANGALORE

2016 (1) TMI 105 - CESTAT BANGALORE - TMI - Cenvat Credit - Input used by the Job worker - Exemption in terms of Notification No.214/86-CE dt. 26/03/1986 - Held that:- The appellate authority has also observed in his impugned order that the issue stands decided. However he has not extended the benefit to the assessee on the sole ground that the period involved in those cases was prior to the period involved in the present case. However he has not referred to any change either in law or in the wo .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

c faith in the fair outcome of litigation. - Credit allowed - Decided in favor of assessee. - E/2957/2012-SM - Dated:- 5-10-2015 - Archana Wadhwa, Member (J) For the Appellant : None For the Respondent : Mr N Jagadish, Superintendent (AR) ORDER Per Archana Wadhwa The appellants are manufacturers of non-alloy steel bars. They are also undertaking the job work for its customers, in terms of Notification No.214/86-CE dt. 26/03/1986. During the course of manufacture of goods on job work basis, they .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

t of ₹ 54,085/- availed by them during the period July 2010 to October 2010. 3. While adjudicating the case, the original adjudicating authority took note of the Larger Bench decision of the Tribunal in the case of Sterlite Industries Ltd. [2005 (183) ELT 353 (Tri. LB)] as also Hon'ble Punjab & Haryana High Court's decision in the case of Jainsons Wool Coombers Ltd. [2011 (268) ELT 360 (P&H)] and dropped the proceedings. 4. Revenue, being aggrieved with the said order, file .....

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