Chennai Court October 2009 Judgments

P. Ayyanar Proprietor Poiyamozhi Rice Mill, Tenkasi and Another Vs. S. ...

Court: Tamil Nadu State Consumer Disputes Redressal Commission SCDRC Chennai

HONBLE M. THANIKACHALAM J, PRESIDENT 1. The complainants in COP Nos.115 and 116/1999 are the appellants. 2. 3rd respondent in both the appeals is the manufacturer of Nandhi Rice Mill, and respondents 1 and 2 being the partners of Redan Marketing Associates, are the agents of the 3rd respondent. At the instance of respondents 1 and 2, as well as seeing the advertisements given by the respondents 1 and 2, the complainants have purchased Ricemill machinery for Rs.1,85,300/- and Rs.1,08,780/- respectively, different model. From the date of installation of the Rice mill machines, they were not working properly. Despite reports, complaints to the respondents, they failed to attend the repairs and the repairs were due to manufacturing defect. Even after the issue of notice, the respondents failed to make necessary repairs and failed to perform due service, resulting deficiency in service. On the above basis, both the complainants have independently approached the lower forum, for reliefs as...

Tmt. Rani Bai Gracia Vs. Director of Teacher Education Research and Tr ...

Court: Chennai

Reported in: (2009)8MLJ8

M. Sathyanarayanan, J.1. The writ petitioner is the appellant and aggrieved by the order of dismissal dated 2.2.2006, made in W.P. No. 29160 of 2005, under which the impugned order dated 1.9.2005 passed by the third Respondent transferring the petitioner from the post of Principal, St. John's Teacher Training School, Nazareth, to the post of P.G. Assistant came to be upheld. 2. The petitioner is having Post Graduate Degree in English and in Education. The petitioner was appointed as a P.G. Assistant (English) on 4.7.1979 by the third Respondent, which was controlled by the Thirunelveli Diocese. Since the petitioner was the senior most P.G. Assistant, she was promoted as the Principal of St. John's Girls Teacher Training Institute, Nazareth by the proceedings of the third Respondent dated 17.4.2003. The petitioner joined the said post on 3.6.2003. The Correspondent of the said Teacher Training Institute sought the approval of the second Respondent with regard to the appointment of the p...

Terrace Estate, Unit of United Plantation Ltd. by Its Manager Padmanab ...

Court: Chennai

Reported in: (2010)ILLJ381Mad

ORDERS. Nagamuthu, J.1. Challenge in this Writ Petition is to an order made under Section 14B of the Employees Provident Fund and Miscellaneous Provisions Act of 1952 passed by the respondent in No. TN/CBE/PDC/789/Cir.18/FLO 2004-2005 dated 02.09.2004, directing the petitioner to pay damages.2. Learned Counsel for the petitioner would contend that the impugned order had been passed without following the principles of natural justice and without application of mind. He relies on a recent judgment of the Hon'ble Supreme Court in 'Employees State Insurance Corporation v. HMT Limited and Anr.' reported in (2008) 1 SCC (L&S;) 558 wherein the Hon'ble Supreme Court had an occasion to consider the earlier judgments of the Hon'ble Supreme Court in Hindustan Times Ltd., v. Union of India, reported in (1998) 2 SCC 42 wherein the Hon'ble Supreme Court had dealt with the scope of Section 14B of the Employees Provident Fund and Miscellaneous Provisions Act. The learned Counsel would submit that appl...

M/S. Brakes India Ltd. Vs. Cce, Chennai

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

The issue in this appeal is as to whether CENVAT credit of service tax paid on outward transportation on final products by the assessees, which was treated by the assessees as an input service, is admissible, stands settled in favour of the assessees by the decision of the larger Bench of the Tribunal in M/s. ABB Ltd. and Others Vs. CCE and Others - 2009-TIOL-830. 2. Following the ratio of the above larger Bench decision I set aside the impugned order and allow the appeal....

M/S. L.G Balakrishnan and Brothers Ltd. Vs. Cce (St), Coimbatore

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

The issue in determination in the present appeal is whether CENVAT credit of service tax paid on goods transportation agency service can be utilized for payment of service tax for removal of final products from factory, stands covered by series of decisions of the Tribunal including that of India Cements Ltd. Vs. CCE, Salem - 2007 (7) STR 569 and RRD Tex Pvt. Ltd. Vs. CCE, Salem - 2007 (8) STR 186 and others. The period in dispute as in the earlier case is prior to the deletion of Explanation to Rule 2(p) of the CENVAT Credit Rules, 2004. 2. Following the ratio of the above decisions, I set aside the impugned order and allow the appeal....

M/S. Aqua Flow Vs. Cce, Coimbatore

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

The issue in this appeal is as to whether CENVAT credit of service tax paid on outward transportation on final products by the assessees, which was treated by the assessees as an input service, is admissible, stands settled in favour of the assessees by the decision of the larger Bench of the Tribunal in M/s. ABB Ltd. and Others Vs. CCE and Others - 2009-TIOL-830. 2. Following the ratio of the above larger Bench decision I set aside the impugned order and allow the appeal....

M/S. Abt Ltd. Vs. Commissioner of Service Tax, Chennai

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

I have heard both sides on the appeal against the order of the Commissioner (Appeals) upholding service tax demand against the appellants on the ground that they were rendering services of clearing and forwarding agents. 2. There is no dispute that as per the agreement between the appellant and M/s. Maruti Udyog Ltd., vehicles are cleared by the manufacturer thereof and supplied to the appellants for being forwarded to customers/buyers. In other words, the goods are already cleared by the manufacturer and the appellants do not clear the vehicles from the premises of the manufacturer. Viewed in this factual background, the decision of the Hon’ble Punjab and Haryana High Court in CCE, Panchkula Vs. Kulcip Medicines (P) Ltd. - 2009 (14) STR 608 (PandH) holding that unless the arrangement is for clearance of goods by the assessees from their principals, the assessees cannot be considered as clearing and forwarding agent as no clearing service is performed by them, is squarely applica...

Cce, Chennai - Ii Vs. M/S. Sundaram Clayton Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

The Revenue is in appeal against the order of the Commissioner (Appeals) who has accepted the contention of the assessees that they are entitled to avail CENVAT credit of service tax paid towards employees medical insurance and employees personal accident insurance. 2. I have heard both sides and I find that the issue stands settled in favour of the assessees by the decision of the Tribunal in Millipore India Ltd. Vs. CCE, Bangalore - 2009 (13) STR 616 and CCE, Aurangabad Vs. Endurance Systems India Pvt. Ltd. - 2009 (237) ELT 204. Both these decisions rely upon the decision of the larger Bench of the Tribunal in Commissioner Vs. GTC Industries Ltd. - 2008 (12) STR 468. Following the ratio of the decisions cited supra, I uphold the impugned order extending CENVAT credit and dismiss the appeal....

M/S. Ravi Paints and Chemicals Vs. Commissioner of Service Tax, Chenna ...

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

I have heard both sides on the appeal against the order of the Commissioner holding that the assessees are rendering consulting engineer service so as to be leviable to service tax [penalty has also been imposed upon the assessees]. The services provided by the assessees consisted of processing of raw material, periodical testing of raw materials, finished products, exercising quality control and maintaining machinery used for manufacture of dry cement paints by M/s. Brilliant Coating Pvt. Ltd. This is an admitted position. From the description of the services set out above it is clear that what the assessees are providing is that of testing service. Any testing service would include noticing of defects and requirement of pointing out that the defect has to be carried out cannot be held by any stretch of imagination to be advice or consultancy and would not come under the purview of consulting engineer service. The reliance placed by the Commissioner in the case of Nokia (I) Pvt. Ltd. ...

Cce, Salem Vs. M/S. Cabot Sanmar Ltd. and Others

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

The common issue in dispute in the present appeals is whether duty is required to be paid on waste and scrap of capital goods that is copper scrap, MS scrap and used oil filter on clearance thereof stands decided by the Tribunal in the assessees case [M/s. Cabot Sanmar Ltd. is a group-company of the same assessee] vide Final Order No. 1423/2007 dated 30.11.2007. The Tribunal has held as under:- “The impugned order has raised a demand on the appellants on the basis that the goods cleared were final products manufactured by them. The goods cleared are metal scrap and an item of used filter coil. The assessee is engaged in the manufacture of various chemicals and cannot be held to have manufactured the metal scrap or filter col. Therefore, the demand made by the original authority is without any legal basis. In the impugned order, the Commissioner invokes sub-rule (5A) of Rule 3 of CENVAT Credit Rules, 2004 to justify the demand on the basis that the goods cleared are capital goods ...