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

2017 (2) TMI 58 - KARNATAKA HIGH COURT

2017 (2) TMI 58 - KARNATAKA HIGH COURT - TMI - Reversal of Cenvat credit - Notification No.10/1997 dated 01.03.1997 - Held that: - There is no dispute about the fact that University of Horticulture Sciences is covered by the said expression and thus the good supplied to the said university would get covered by the Notification in question - When the issue was only limited to the entitlement of exemption available to the appellant assessee or not, the Tribunal ought to have limited its judicial .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

- It further appears that the Tribunal did not only relegate the authority to examine the said aspects but has made a concluding observations that as a consequence of the exemption available, the assessee would not be entitled to the cenvat credit of duty paid on various inputs used in the manufacture of DG Sets - If the matter is to be examined limited to the question formulated, it can be said that the aforesaid observations made by the Tribunal are exceeding the scope of the appeal - Deci .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the sake of brevity), so far as it relates to making observations after having found that the exemption was available to the appellant on the Diesel Generating Sets (hereinafter referred to as DG sets for the sake of brevity) sold to Horticulture University. We have heard Mr. K.S. Jain, party-in- person/appellant and Mr. Jeevan J. Neeralgi, learned Counsel for the respondent. 3. We may record that the appellant has preferred the appeal by raising 4 substantial questions of la w. But, in our vie .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

4. The short facts of the case appear to be that as per the appellant, it is manufacturing DG sets, which i s dutiable goods. However, since some DG sets were to be sold to the Horticulture University and for the sale of DG sets to such Horticulture University, exemption was available under the Central Excise Notification dated 1.3.1997, they were cleared without payment of duty. The authorities under the Central Excise Act issued Show-Cause notice calling upon the appellant to show cause as to .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

36,927 /- was also imposed. The matter was carried in appeal before the Appellate Authority and the Appellate Authority maintained the duty but allowed the appeal so far as the imposition of penalty. It appears that, thereafter further appeal was preferred before the Tribunal by the appellant and in the said appeal by the impugned order, the Tribunal found that the exemption was available to the appellant and allowed the appeal to that extent. However, the Tribunal made further observations, whi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ng the aforesaid observations made by the Tribunal. 5. Be it recorded that so far as the availability of the exemption to the assessee, there is no counter appeal by the Department. Therefore, we need not discuss the aspect as to whether the exemption is available by the assessee or not? The only aspect needs to be addressed is whether the Tribunal is justified in making the aforesaid observations while finally disposing of the appeal or not? 6. Be it recorded that the claim of the appellant in .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

s of Notification No.10/1997 dated 01.03.1997. The said notification grants exemption to the Scientific and Technical Instruments, Apparatus, Equipments, Accessories and spare parts of the said equipments etc when supplied to public funded research institution. There is no dispute about the fact that University of Horticulture Sciences is covered by the said expression and thus the good supplied to the said university would get covered by the Notification in question. However the benefits stand .....

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