Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Home Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles News Highlights
Extracts
Home List
← Previous

Laxmi Solvex Versus CCE, Indore

2017 (5) TMI 892 - CESTAT NEW DELHI

Refund claim - rejection on the ground of non-fulfilment of the condition of the N/N. 17/2009-ST dated 7.7.2009 as the relevant details of shipping bills etc. were not mentioned in the respective invoices of service provider - Held that: - reliance w .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

n it cannot be waived as mere procedural - when the condition of N/N. 17/2009-ST has not been fulfilled, the impugned order is sustained - appeal dismissed - decided against assessee. - ST/1820-1821/2011-SM - Final Order No. 53115-53116/2017 - Dated: .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

peal No. 280 & 281/2011 passed by Commissioner (Appeals) whereunder rejection of the refund claim has been sustained. 2. There is none present for the appellant. The appellant has never appeared for the hearing though these appeals were fixed for .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

in these appeals relate to non-fulfilment of the condition of the Notification No. 17/2009-ST dated 7.7.2009 as the relevant details of shipping bills etc. were not mentioned in the respective invoices of service provider. It is also on record that t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

No. 17/2009- ST (supra). 3.1 Ld. DR refers to Hon ble Andhra Pradesh High Court decision in the case of Principal Commissioner of S.T. Vs. R.R. Global Enterprises Pvt. Ltd.- 2016 (45) STR 5 (AP) where it has been held that if notification puts the re .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

mere matter of procedure. It is a matter of evidence. As we have indicated earlier, the original notification dated 6-10-2007 did not make the applicability of exemption, conditional. But by an amendment to the original notification, the grant of ex .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

if something is required to be done by law in a particular manner, it shall be done only in that manner and not otherwise. After repeatedly advising statutory authorities to the above effect, it would be awkward for a Court to say that even if someth .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

cases where substantial compliance has been found, there has been actual compliance with the statute, albeit procedurally faulty. In Para 34, the Supreme Court held as follows : The test for determining the applicability of the substantial complianc .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Forum
what is new what is new
  ↓     bird's eye view     ↓  


|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version