Royal Enfield Vs. Commissioner of Service Tax, Chennai

Decided On : Feb-26-2014

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

LAW: Section 73, the Finance Act, Rule 14, Section 80, the Finance Act, the Explanation to Rule 2(p, Section 65 of the Finance Act, Section 65 of the Finance Act, the Explanation to Rule 2(p, section 65, the Finance Act, section 66, Chapter shall, the Factories Act, the Companies Act, the Societies Registration Act, the Central Excise Act, the Explanation to Rule 2(p, Rule 2(r, Rule 2(p

PERSON: Kumar Das, Penalty, Notification No.8/2006-CE, Notification No.10/08-CE, CCE Chandigarh - 2012, Kar, Hon'ble Madras, CCE Nagpur - 2012, Notification No.8/2006-CE, Notification No.10/2008-CE(NT, Rule, xxx xxx xxx xxx xxx, Gazette, Notification No.8/2006-CE, Hon'ble Madras High Court, No.10/08-CE, Haryana, Nagpur v. Visaka Industries Ltd., Kool Drinks, Jalandhar, Jaipur-I, Final Order No., S.T.R., Bench, Bench

PRODUCT: Motorcycles

ORG: "Goods Transport Agency Service, GTA, GTA, GTA, CCR, Tribunal, The Learned Advocate, the Commissioner (Appeals, Service Tax Rules, GTA, GTA, GTA, Cenvat Credit Rules, the Tribunal :- 1).Indian Acrylic Ltd., STR 354 Vs, High Courts, GTA, CBEC, CCE Chandigarh Vs Nahar Industrial Enterprises Ltd., Vs Hero Honda Motors Ltd., STR, Bangalore Vs Aravind Fashions Ltd. -, CCE Vs Auro Spinning Mills - 2012, STR, HP, STR, The Learned Authorized Representative, the Commissioner (Appeals, Cenvat Credit Rules, GTA, GTA, GTA, CCR, the Hon'ble Supreme Court, Saraswati Sugar Mills, ELT, SC, BAPL Industries Ltd., Tribunal, Gimatex Industries Pvt, GTA, Iswari Spinning Mills, STR, ITC, STR, GTA, the Cenvat Credit Rules, the Service Tax Rules, Cenvat Credit Rules, CENVAT Credit, the Central Government, Service Tax Rules, f).any, Tribunal, India Cements Ltd., CCE, STR, GTA, Tribunal, Explanation, India Cements Ltd., Cheran Spinners Ltd., Tribunal, ITC Ltd., Cheran Spinners Ltd., GTA, the Cenvat Credit Rules, GTA, Shree Rajasthan Syntex Ltd., Tribunal, ITC Ltd., GTA, Tribunal, the Honble High Court of Punjab, Tri, Cenvat Credit Rules, Goods Transport Agency, Cenvat Credit, CCE, Chandigarh v. Nahar Industries Enterprises Ltd., Tri, Cenvat, Service Tax, Goods Transport Agency, the Honble Tribunal, Haryana High Court, Tribunal, Beverages Ltd., CCE, Tribunal, M/s. National Engineering Indus., CCE, GTA, Cenvat Credit, SDR, Tribunal, ITC Ltd., CCE, Tri, the Cenvat Credit, GTA, ITC Ltd., ITC, the Cenvat Credit, Service Tax, Cenvat Credit, ITC, Cenvat Credit, GTA, ITC, M/s.National Engineering Inds, CESTAT, Tribunal, CCE, S.T Hyderabad Vs Aster Teleservices, Revenue, CCE Indore Vs Spendex Industries Ltd., Tribunal, Shree Rajasthan Syntex Ltd., GTA, the Service Tax, the Cenvat Credit Rules, Uni Deritend Ltd., Division Bench, Shree Rajasthan Syntex Ltd.

CARDINAL: 23-11-07, 1, 2, 2(q, 2(r, 105, 1.3.2008, 105, 28, 2, 28, 3.1Ld, 2.4.2, 25, 29, 25, 26, 32, 531, 4., 19.4.2006, 270, 465, 211, 23, 4.1, 25, 22, 23, 5., 1, 2, 1.3.2008, 105, 3, 4, 3, 1, 4, 2, 2, 1, 2, 1, 63, 1, 194, 6, 7, between 1.1.2005, 8, 1.3.2008, 1.3.2008, 24, 3, 8), 7, 26, 104, 3, 22, 4., 23, 5., 6., 1-3-2008, 9, 2, 930, 29, 31, 6, 18-4-2006, 10

DATE: the period, 1994, 2007, 19.4.2006 to January 2007, 1994, 1994, 2004, 2012, 2004, 18.4.2006, Guntur 2011, the period April 2006 to January 2007, 2004, 1994, 2004, 68, 1994, 1994, 1948, 1956, 1 of 1956, 1860, 21 of 1860, 1944, 2007, 19.4.2006, April 2005 to March 2007, 2004, 2011, 2007, 2004, 2007, 2011, 2011-TIOL-307-CESTAT-DEL, 2011, 2011, 2013, the period April 2006 to September 2006, Rule 2(p, 2004

GPE: Del., Ld, Ld, India, G.T.A, Del., Guntur, N.T., Delhi

NORP: Hon'ble, Hon'ble, Single

LOC: Single

FAC: Revenues