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Marvel Bharucha Realtors, Marvel Edge Realtors Pvt. Ltd., Marvel Promotors & Developers Pvt. Ltd., Marvel Realtors, Kappa Buildcon LLP and Marvel Zeta Developers Pvt. Ltd. Versus Commissioner of Service Tax-I, Pune

2016 (9) TMI 892 - CESTAT MUMBAI

VCES declaration - rejection of declaration filed under the Voluntary Compliance Encouragement Scheme, 2013 - whether an appeal would lie to Tribunal against the rejection of VCES declaration filed by the appellant - Held that:- by following the judg .....

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are eligible for the VCES benefit or otherwise has to be decided by the designated authority. In these cases in hand, the designated authority has in the group companies’ case on the very same issue accepted the VCES declaration while in the appella .....

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e the impugned order and restore the VCES declarations to their original numbers before the designated authority with a direction that he should decide the VCES declarations on merits after following the principles of natural justice. - Appeals allow .....

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ssioner (AR), for respondent ORDER All these appeals are disposed of by a common order as they pertain to the same group of companies. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding rejection of declarati .....

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f VCES declaration filed by the appellant. 5. Lot many arguments were put forth by both sides. 6. We find that the Hon ble High Court of Madras in the case of Narasimha Mills Pvt. Ltd. vs. CCE, Coimbatore reported in 2015 (39) STR 795 (Mad.), has gon .....

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nable before the Bench. 7. On the merits of the case, it was argued before us that the VCES declarations filed by other group companies of the appellant before the same designated authority was accepted and proceedings were dropped. It is the submiss .....

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