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Commissioner of Central Excise Versus M/s Abhishek Industries Limited

2016 (9) TMI 982 - PUNJAB & HARYANA HIGH COURT

Input tax credit - whether the CESTAT is correct in rejecting the appeals, wherein the refund sought under Rule 5 of the CCR, 2004 is deniable to the party, as for the export of wholly exempted goods, execution of bond/LUT is neither required nor leg .....

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we do not find that any substantial question of law arises in the present appeal. - Decided against the Revenue - C.E.A. No. 44 of 2012 (O&M) - Dated:- 17-8-2016 - Rajesh Bindal And Harinder Singh Sidhu, JJ. Mr. Tajender K. Joshi, Advocate for the ap .....

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e & Service Tax Appellate Tribunal (for short 'the Tribunal') raising the following substantial questions of law: (i) Whether in the facts and the circumstances of the case, wherein refund sought under Rule 5 of the Cenvat Credit Rules, 2 .....

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STAT merits to be set aside? The issue raised is regarding claim of input tax credit by the assessee. The goods manufactured were not leviable to any tax as exported out of the country. Though the adjudicating authority declined the claim of the asse .....

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in Repro India Ltd. Vs. Union of India, 2009 (235) E.LT. 614 (Bom) and Himachal Pradesh High Court in Commissioner of Central Excise Vs. Drish Shoes Ltd. 2010 (254) E.L.T. 417 (H.P) dismissed the appeals filed by the Department. Learned counsel for .....

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