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 Crest Animation Studios Ltd. Versus Commissioner of Central Excise, Mumbai-II

Refund claim - N/N. 12/2005-ST dated 19.04.2005 - rebate of the whole of Excise duty on excisable inputs or the whole of the Service Tax on the services used of providing taxable output service which is exported - non-filing of requisite declaration .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

May, 2009 i.e. before the adjudication order was passed. We find from the records that both the lower authorities have not considered the issue of eligibility of the refund claim and have rejected the refund claim only a procedural lapse. The Tribun .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

laration under N/N. 12/2005-ST is merely a procedural requirement, and if there is any delay and same can be condoned and the refund claim is to be processed if otherwise eligible. The ratio of decision of the Tribunal is squarely applicable in this .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

/10-Mum - A/87084/16/STB - Dated:- 30-3-2016 - Mr. M.V. Ravindran, Member (Judicial) and Mr. C.J. Mathew, Member (Technical) None for Appellant Shri S.N. Nair, E.O. (A.R.) for Respondent ORDER This appeal is filed against the Order-in-Appeal No. 100/ .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ntative, who reiterates the findings of the lower authorities. 4. On perusal of the records, it transpires that the issue involved in this case is regarding the refund claims filed by the appellant under Notification No. 12/2005-ST dated 19.04.2005 a .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

also excisable inputs while providing taxable output services and the same are exported. Both the lower authorities have rejected the refund claim only on the ground that the appellant herein has not filed requisite declaration with the Assistant or .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

09 which is within time and they filed declaration as required under Notification No. 12/2005-ST subsequently i.e. on 7th May, 2009 i.e. before the adjudication order was passed. We find from the records that both the lower authorities have not consi .....

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