Cce Vs. Enpee Pharma Pvt. Ltd.

Cce vs Enpee Pharma Pvt. Ltd.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided May 24, 2002

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Citation: sooperkanoon.com/28283
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Judge: K Usha, N T C.N.B.
Decided On: May 24, 2002
Subject: Service Tax

Case Summary

AI-generated summary - not the official court judgment text.

Service Tax

Key legal issue: Service Tax

Parties & Advocates

Appellant / Petitioner

Cce

Respondent

Enpee Pharma Pvt. Ltd.

Legal References

Reported In: (2002)(82)ECC641

Excerpt

1. the main contention raised in this appeal at the instance of the revenue is that the customer of the respondent should be treated as a related person and assessment should have been made on that basis. the above issue is now settled by the decision of the supreme court in pawan biscuit co. (pvt.) ltd. v. cce, patna against the contention raised by the appellant before us. in view of the above, the appeal stands dismissed.

Full Judgment

1. The main contention raised in this appeal at the instance of the Revenue is that the Customer of the respondent should be treated as a related person and assessment should have been made on that basis. The above issue is now settled by the decision of the Supreme Court in Pawan Biscuit Co. (Pvt.) Ltd. v. CCE, Patna against the contention raised by the appellant before us. In view of the above, the appeal stands dismissed.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Cce vs Enpee Pharma Pvt. Ltd. Same Subject Service Tax Same Judge K Usha, N T C.N.B.