Dic (India) Ltd. Vs. Cce, Chennai

Dic (India) Ltd. vs Cce, Chennai

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai Decided Jul 04, 2011

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Citation: sooperkanoon.com/944462
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
Judge: The Honourable Dr. Chittaranjan Satapathy, Technical Member
Decided On: Jul 04, 2011
Case Number: Appeal No. E/206/2003 (Arising out of Order-in-Appeal No. 23/2003 (M I) dated 25.2.2003 passed
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

Dic (India) Ltd.

Advocate For the Appellants: S. Muthuvenkataraman, Advocate. For the Respondent: T.H. Rao, SDR.

Respondent

Cce, Chennai

Excerpt

1. heard both sides. 2. it is not in dispute that the appellants have brought the impugned goods from their calcutta unit and cleared the same as such from their unit in chennai. they have paid duty on the impugned goods on transaction value whereas the rules applicable at the relevant time required that the credit amount taken at the time of receiving the inputs is required to be reversed. hence the demand made on the appellants is justified and the same is confirmed. as the issue involved here relate to interpretation of the rules, taking a lenient view, the penalty imposed is waived. the appeal is dismissed except for setting aside of the penalty.

Full Judgment

1. Heard both sides.

2. It is not in dispute that the appellants have brought the impugned goods from their Calcutta unit and cleared the same as such from their unit in Chennai. They have paid duty on the impugned goods on transaction value whereas the Rules applicable at the relevant time required that the credit amount taken at the time of receiving the inputs is required to be reversed. Hence the demand made on the appellants is justified and the same is confirmed. As the issue involved here relate to interpretation of the Rules, taking a lenient view, the penalty imposed is waived. The appeal is dismissed except for setting aside of the penalty.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Chen... Same Parties Dic (India) Ltd. vs Cce, Chennai Same Subject Service Tax Same Judge The Honourable Dr. Chittaranjan Satapathy, Technical Member