Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... canteen forms part of cost of production as evident from para 4.1 of cas-4 - mandatory on part of factories to provide canteen facility and failure attracts prosecution and penalty under section 92 of factories act, 1948 - service tax on outdoor catering service paid by manufacturer whether subsidised food provided or not - cost of food forms part of expenditure incurred having bearing on cost of production - ..... product whether directly or indirectly and whether contained in the final product or not - inputs falling in inclusive part must have nexus with manufacture of final product - functional utility of item would constitute relevant consideration - all the three parts of definition, namely specific, inclusive and place of use to be satisfied before an input becomes an eligible input - rule 2(g) of cenvat credit rules, 2002 ..... total amount of input credit claimed as refund (4) (5) (6) (7) the declaration should be certified by a person authorized by the board of directors (in the case of a limited company) or the proprietor/partner (in case of firms/partnerships) if the amount of refund claimed is less than rs.5 lakh in a quarter. ..... a procedure for filing refund claim along with certified details including certification by a chartered accountant who statutorily audits the annual accounts of ..... with classifi- cation under fa 1994/ central excise tariff service tax/ central excise duty payable date and details of ..... tax paid on manpower recruitment agency would also be eligible both .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... note that in case of a factory having more than 250 workers under section 46 of the factories act, 1948, it is mandatory on the part of the factories to provide a canteen facility within the factory premises and failure to comply with the provisions of section 46 attracts prosecution and penalty under section 92 of the factories act, 1948. ..... when the specific cenvat credit rules are examined in the context of the rule making powers under the act and in the context of the guidelines laid down by the honble supreme court in its decisions such as in the case of maruti suzuki (supra), one comes to a clear conclusion that outdoor catering service cannot be considered to ..... question is when the food items themselves are not inputs and are not used in or in relation to the manufacture of the finished goods, can the act of supply of such food items by the caterer be considered to be an input service in relation to the manufacture of such finished excisable goods. ..... of the powers conferred by section 37 of the central excise act, 1944 and section 94 of the finance act, 1994. ..... seen from the said table that the finished goods are in some cases motor vehicle parts, in some cases the finished goods are paper and paper boards, cement, gelatine, brake fluids, bulk drugs etc. ..... 120/01/2010-st dated 19.1.2010 issued by the board, outdoor catering service is one of the ..... 10 refers to boards circular dated 19.1.2010 ..... outdoor catering paper and paper boards 11. ..... outdoor catering paper and paper boards 10. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... 15.3.01 was issued proposing recovery of differential duty of rs.13,88,269/- together with interest, under the proviso to section 11a (1) of the central excise act, and proposing imposition of penalty under section 11ac read with relevant rules. ..... it is the case of the department that assesses were guilty of suppression as they had not filed any declaration as required under the second proviso to rule 173c of central excise rules, 1944. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... dated 4.8.98 issued by the central board of excise and customs where it has been clearly stated that in case the goods are moving from an icd, the responsibility to account for the goods-in-transit is that of the custodian, namely the icd. ..... 50 lakhs seized from the container under section 113 (d) of the customs act, 1962 (the act). ..... csspl both under section 114 of the act. ..... csspl had, by their acts of commission and omission, rendered the red sanders logs under seizure liable for confiscation. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... if the credit was taken with reference to manufacture of excisable goods, then the demand would be in terms of section 11a of the central excise act, 1944 read with rule 14 of the ccr and therefore appeals are required to be filed as per the time limit prescribed under section 35 of the central excise act which provides a period of 60 days for filing of appeals before commissioner (appeals) who can condone delay upto 30 days beyond the 60 days period, if he is satisfied with ..... 3.show-cause notices have been issued under the provisions of section 11a of the central excise act, 1944 read with rule 14 of the cenvat credit rules, ..... the assessee has utilized service tax credit for payment of excise duty, the provisions of section 35 of the central excise act, 1944 are applicable. ..... credit has been taken or utilized wrongly or has been erroneously refunded, the same along with interest shall be recovered from the manufacturer or the provider of the output service and the provisions of sections 11a and 11ab of the excise act or sections 73 and 75 of the finance act, shall apply mutatis mutandis for effecting such recoveries. 4. ..... the lower appellate authority treated the appeals as central excise appeals (appeals filed under the provisions of the central excise act, 1944) as the appellant was only a manufacturer and not provider of output service and dismissed the appeals as barred by limitation as they had been filed beyond the period of delay which he was empowered to condone, namely .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... the commissioner, who hence upheld the duty demand together with interest, and imposed penalty of rs.2,79,92,416/- on msml under rule 9(2), 52a, 173q and 210 of the central excise rules, 1944, rule 25 of the central excise rules, 2001 and 2002 rules read with section 11ac of the central excise act, 1944, and penalty of rs.2.75 lakhs on p.balakrishnan, penalties of rs.10 lakhs each on p.k.mahamune and d.krishnan (proprietor of sp trading company) and rs.5 ..... without accounting the same in the statutory records (b) msml received cone labels and hdpe bags for the packing of cotton on cones, which were disproportionate to the production of yarn accounted for central excise purposes (c) msml manufactured cotton yarn on cones and packed them in the names of shalini textiles and vishnu textiles and without any name, with intention to evade payment of duty (d) ..... exemption contained in this notification shall be applicable only to the said goods in respect of which, (i) the supplier of the aw materials or semi-finished goods gives an undertaking to the assistant commissioner of central excise or deputy commissioner of central excise having jurisdiction over the factory of the job worker that the said goods shall be (a) used in or in relation to the manufacture of the final products in his factory; or (b) removed from ..... to the term lending institutions of mills namely idbi, ifci, icici and to the nbfcs and give no dues clearance certificates from all the institutions, to the transferees 2 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... , auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, and security, inward transportation of inputs or capital goods and outward transportation upto the place of removal; 6.2 however, section 2(e) of the central excise act clearly excludes salt factory/works from the ambit of definition of factory. ..... the definition of factory as per section 2 (e) of the central excise act specifically excludes premises where salt is produced. ..... the original authority confirmed the demands as per the show cause notices and imposed penalties under section 76 and 78 of the finance act, 1994. ..... further, this case clearly involves interpretation of legal provisions, no malafide on the part of the respondents can be attributed and therefore imposition of penalties under section 76 and section 78 are not warranted. ..... the security services used in the saltpan though belonging to the respondents are clearly outside the factory premises as recognized under the central excise law. ..... words and expressions used in these rules and not defined but defined in the excise act or the finance act shall have the meanings respectively assigned to them in those acts. .....
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