Delhi Court December 2007 Judgments

Caiitjee (Catjee) Vs. Commissioner of C.E.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2008)10STR242

1. The applicant filed this application for waiver of pre-deposit of amount of service tax of Rs. 4,08,270/- and penalty.2. The demand is confirmed on the ground that applicant is providing the service of commercial training or coaching centre. The contention of appellant is that service provided by the appellant comes under the purview of service tax under Notification No. 12/2003-S.T. and amount in question was received prior to 1-7-2003. The appellants relied upon the Board Circular dated 5-11-2003 to submit that in case of contract for service is prior to imposition of service tax, service tax is not leviable in respect of such service.3. The contention of revenue is that Board Circular dated 5-11-2003 is applicable in the case of maintenance and repair service where the amount has been received before imposition of service tax.4. We find that in the present case, demand in respect of commercial training or coaching centre. We find that the Board Circular dated 5-11-2003 is in res...

Arham Spinning Mills Ltd. Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2008)12STJ395CESTATNew(Delhi)

1. The issue in dispute in this case is, as to whether the Cenvat Credit can be utilized for payment of Service Tax by service recipient.The objection of the Revenue is that, the appellants did not provide any output service and it is the 'Goods Transport Agency, which provided the output service, and hence Cenvat Credit cannot be utilized for this purpose. However, on hearing both sides, I find that the issue has been settled in favour of the assessee by Tribunal's order in the case of CCE, Chandigarh v. Nahar Industrial Enterprises Ltd. 2007-TIOL-555-CESTAT-DEL, wherein it was held that Cenvat Credit can be utilized for payment of Service Tax on 'Goods Transport Services' by service recipient. This order has been followed in the case of MMS Steels Ltd. and 26 Ors. v. CCE, Trichy, Madurai, Salem 2007-TIOL-1317-CESTAT-MAD; Ambuttur Petrochem Ltd. and Ors. v. CCE, RaipurRRD Tex Pvt. Ltd. v. CCE, Salem 2007-TIOL-891-CESTAT-MAD. In the case of India Cements Ltd. v. CCE Salem 2007 (80) RL...

international Electron Devices Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2008)12STJ389CESTATNew(Delhi)

1. The issue in dispute in this case is, as to whether the Cenvat Credit can be utilized for payment of Service Tax by service recipient.The objection of the Revenue is that, the appellants did not provide any output service and it is the 'Goods Transport Agency Services", which provided the output service, and hence Cenvat Credit cannot be utilized for this purpose.2. However, on hearing both sides, I find that the issue has been settled in favour of the assessee by Tribunal's order in the case of CCE, Chandigarh v. Nahar Industrial Enterprises Ltd. 2007-TIOL-555-CESTAT-DEL, wherein it was held that Cenvat Credit can be utilized for payment of Service Tax on 'Goods Transport Services' by service recipient. This order has been followed in the case of MMS Steels Ltd. and 26 Ors. v. CCE, Trichy, Madurai, Salem 2007-TIOL-1317-CESTAT-MAD; Ambuttur Petrochem Ltd. and Ors. v. CCE, RaipurCESTAT-DEL, and RRD Tex Pvt. Ltd. v. CCE, Salem 2007-TIOL-891-CESTAT-MAD. In the case of India Cements Lt...

Tej Enterprises Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

1. The appellant filed this appeal against rejection of remission application filed under Rule 49 of the erstwhile Central Excise Rules, 1944.3. The findings of the Commissioner of Central Excise are reproduced below: From the above, it is established beyond doubt that "Had the party taken all the safeguards & proper infrastrucrural management in the factory to prevent the fire, there would had not been such a major fire accident." Thus, it can be safely concluded that the fire accident that occurred in party's factory on 28.4.1995 cannot be said to have occurred due to natural causes, beyond the control of the party.4. I find that the Tribunal in its series of decisions held that remission of duty cannot be denied on the ground that the assessee has not taken sufficient safeguards. Some of the decisions are given below:Onida Savak Limited v. CCE, Noida 2004 (176) ELT 143 (Tribunal-Delhi).Shiva Essentials Oils & Chemicals v. CCE, Noida .5. In the case of New Phaltan Sugar Work...

V.K. Sharma Vs. Govt. of Nct of Delhi and anr.

Court: Delhi

Reported in: 147(2008)DLT199; 2008(100)DRJ602; [2008(117)FLR205]; (2008)IILLJ652Del

Mukundakam Sharma, C.J.1. The present appeal is directed against the order dated 3rd September, 2007 passed by the learned Single Judge dismissing the writ petition, which was filed challenging the award dated 20th February, 2007.2. The services of the appellant herein, who was working as Manager, were terminated by the management. Consequent upon which he raised an industrial dispute, which was referred to the Labour Court on the following terms:Whether the services of Sh. V.K. Sharma, S/o Sh. B.D. Sharma, R/o 972, Sector -III, R.K. Puram, New Delhi 110 022 have been terminated illegally and/or unjustifiably by the management and if so, to what sum of money as monetary relief Along with consequential benefits in terms of existing laws / Government notification and to what other relief is he entitled and what directions are necessary in this respect?3. After the aforesaid reference was entertained, statement of claim and written statement was filed by the parties, evidence was also led...

Rajinder Bajaj Vs. the Indian Tanning Industries and ors.

Court: Delhi

Reported in: AIR2008Delhi62; 2008(100)DRJ534

Manmohan Sarin, J.1. This Regular First Appeal has been preferred by appellant against the judgment and decree dated 18.1.2005, passed by Mr. Mahabir Singal, Additional District Judge, Delhi. Learned Judge dismissing the suit of appellant/plaintiff for recovery of Rs. 7,57,130.32/- (Rs. Seven Lac Fifty Seven Thousand One Hundred Thirty and Thirty Two Paise only) inclusive of Rs. 2,60,651.44/- (Rs. Two Lac Sixty Thousand Six Hundred and Fifty One and Forty Four Paise only) as interest. The Trial Court held that appellant /plaintiff failed to prove his appointment as commission agent by defendants/respondents for marketing of their finished leather products for Delhi and Agra territories. Hence he was not entitled to the suit amount claimed as commission.2. Before considering the grounds urged by the appellant in the present appeal, relevant facts culminating in the passing of the impugned judgment may be noted.i) Appellant/Plaintiff's claims to have functioned as a commission agent of r...

Dharam Singh Vs. Union of India (Uoi) and ors.

Court: Delhi

Reported in: 147(2008)DLT39; 2008(100)DRJ531; 2008(3)SLJ75(Delhi)

ORDER1. Prayers in this Writ Petition under Article 226 of the Constitution of India are - (a) to quash and set aside the impugned Order of the PCDA(P), Allahabad dated 8th February, 1983; (b) to issue a Writ of Mandamus directing the Respondents to release disability pension of the Petitioner with effect from 1st February, 1977, his date of release/R.M.B.P. from the Navy together with interest thereon.2. Learned Counsel for the Petitioner relies on the judgment of the Division Bench of this Court in Raghubir Singh v. UOI : (1999)ILLJ82Del in which the question arose whether the CCDA could override the medical opinion of the Invaliding Medical Board. The Division Bench referred to an unreported judgment of the Hon'ble Supreme Court in Ex-Sapper Mohinder Singh v. UOI Civil Appeal No. 163/1993, decided on 6.2.1995 to the effect that the opinion given by the invaliding Medical Board with regard to the assessment of disability of an incumbent should be respected until a fresh Medical Board...

Md. Shariq Vs. Fair International

Court: Delhi

Reported in: 2008(103)DRJ600

Pradeep Nandrajog, J.1. Learned Trial Judge has noted the following facts:(a) That the respondent had prima facie established with reference to documents having commenced business in 1998 using the trade mark 'MECO' in relation to hardware and in particular locks.(b) That respondent No. 1 had obtained registration under the Trade Marks Act, 1999 in the year 2003 pertaining to goods in Class 6, 8 and 12.(c) That the appellant claimed to have started selling locks under the same trade mark in the year 2005.2. From the aforesaid 3 basic facts, with reference to the case law, learned Trial Judge has concluded that not only is the respondent a prior user but has obtained registration of the said trade mark in the year 2003 pertaining to hardware and in particular locks and thus would be entitled to exclusively appropriate said trade mark.3. In find no infirmity in the impugned order dated 14.11.2007.4. The appeal is dismissed.5. However, since appellant is suffering an injunction it is hope...

Shri Dalip Kumar Vs. Lady Harding Medical College and Smt. S.K. Hospit ...

Court: Delhi

Reported in: 147(2008)DLT45; 2008(100)DRJ598

J.M. Malik, J.CM No. 17315/20071. Allowed subject to just exceptions.Application stands disposed of.2. The short question which falls for consideration is whether the services of Shri Dalip Kumar, petitioner/workman was legally terminated by its employer, Management, Lady Harding Medical College and Smt. S.K. Hospital? The Labour Court vide its award dated 1st February, 2007 did not find sufficient ground to interfere with the orders of petitioner's removal. The Labour Court further found that the petitioner was not entitled to any other relief.3. A brief statement of facts of the petitioner's case is this. The petitioner was appointed as chowkidar with the respondent/employer on 7th March, 1997. Para 7 of his appointment letter Ex. MW1/B clearly, specifically and unequivocally lays down following condition:If any declaration given or information furnished by the candidate proves to be false or if the candidate is found to have willfully suppressed any material information he/she will ...

Ajay Besoya S/O Late Sh. Shripal Vs. State (Nct of Delhi)

Court: Delhi

Reported in: I(2008)DMC231; 2008(100)DRJ539

V.B. GUPTA, J.1. This order shall dispose of the application for bail filed on behalf of the petitioner.2. Present case was registered on the statement of Smt.Krishna, mother of the deceased Sarla. Deceased Sarla died under mysterious circumstances within two years of her marriage at her matrimonial home.3. In her statement, given to the Sub-Divisional Magistrate, the mother of the deceased leveled serious allegations against the petitioner and in-laws of her deceased daughter, alleging that petitioner, who is the husband of the deceased and other in-laws used to harass her daughter. It is also alleged that Rs. 1 lac was given to the in-laws of her daughter after selling their home and they were further harassing her daughter to get half share in the property and to transfer the same in their name.4. It has been argued by learned Counsel for the petitioner that only bald allegations with regard to the demand of dowry and harassment has been made. The necessary ingredients that the dece...