Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi
..... the revenue, the registration certificate was issued to them for the manufacture of their final product and inasmuch as in terms of the provisions of section 2(e) of the central excise act, 1944 a factorymeans any premises including the precincts thereof, wherein any part of which excisable goods other than salt are manufactured or wherein or any ..... in the above plea of the appellant. the lower authorities have observed that the factory stands defined in section 2(e) of the central excise act, 1944 and reading of the same with the definition of manufacturer, as appearing in section 2(f) it becomes clear that the activity of manufacture and the place should be a factory ..... as defined under the act. admittedly, the premises owned by the appellant is not a factory and no machinery stands installed in the said premises and .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi
..... in india. 8.4.thus the export of service rules, 2005 and taxation of service (provided from outside india and received in india) rules, 2006, readwith section 66a of the finance act, 1994 are fully in accordance with the law laid down by the apex court in case of all india federation of tax practitioners (supra) and association of ..... the service provided by a person from outside india, is consumed and used by a person in india, it is taxed in india under reverse charge mechanism of section 66a of the finance act, 1994. thus the scheme of levy of service tax according to which (a). when the service provider and service receiver, both, are in india, service ..... products out of india. the department was of the view that the services being rendered by the appellant are business auxiliary service covered by section 65 (105) (zzb) readwith section 65 (19) of the finance act, 1994. however, the department was of the view that since the service has been rendered in india and is not export of service .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad
..... sheet is maintained. but, by this can it be said that both the factories are one and the same the definition of the factory as defined in section 2(e) of the central excise act, 1944, reads as under : (e). factory means any premises, including the precincts thereof, wherein or in any part of which excisable goods other than salt ..... in brief are that the appellant group companies, inter-alia, are engaged in the manufacture of clinker and cement. the cement plant was conceptualized to be divided into two sections i.e. clinker unit at village motiber taluka of the abdasa of kutch district and the grinding unit at village akri of the abdasa of kutch district. the clinker ..... adjudicating authority has also held in the impugned orders in original that the power plant could be considered as a job worker for the clinker unit but could not act as job worker to grinding unit/residential colony/jetty/dm water plant etc. as grinding unit is not the supplier of fuel etc., to power plant for conversion .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
..... various parts of cfl and leviability of anti-dumping duty in respect of the same under notification no. 138/2002-cus. dated 10.12.02 read with section 9(a) of the customs tariff act, 1975. the said notification imposed anti-dumping duty on the cfl. 2. the show cause notice dated 9.9.08 issued by the revenue for confirmation of ..... put together constitute cfl in completely knocked down (ckd) condition and by virtue of rule 2(a) of the general rules for interpretation of first schedule to the customs tariff act, 1975, the goods should have been classified as cfl and are leviable to anti-dumping duty. 3. at this stage, we note that prior to the present proceedings, the appellants .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
..... informed that their final products was not subject to excise duty as it emerged from the process not amounting to manufacture as defined under section 2(f) of the central excise act. learned counsel for the respondent department has tried to justify the impugned order disallowing the cenvat credit availed by the appellant on the inputs ..... film (inputs) in terms of its user as also the thickness and lamination. therefore, this process falls within the definition of manufacture as defined under section 2(f) of the central excise act, 1944. in our aforesaid view we are supported by the judgment of the supreme court in the matter of laminated packaging (p) ltd. (supra ..... notices issued to them and explained that process carried out by them to bring out the final product amounted to manufacture within the definition of section 2(f) of the central excise act, 1944. they also claimed that since they have cleared their final product on payment of requisite excise duty there was no justification for .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
..... inadmissible cenvat credit amounting to rs.50,65,946/- from the appellants under rule 14 of cenvat credit rules, 2004 read with the proviso to section 11a(1) of the central excise act, 1944. the adjudicating authority also ordered recovery of interest on wrongly availed cenvat credit and imposed penalty of equal amount on the appellant under rule ..... 15 of cenvat credit rules, 2004 and rule 25 of central excise rules, 2002 read with section 11ac of the central excise act, 1944. 2. the appellant was engaged in the manufacture of two wheelers falling under chapter 87 of the central excise tariff ..... goods used in or relation to the manufacture of final product and includes the accessories of the final product cleared along with final product. learned counsel argued that section 138 of central motor vehicle rules, 1999 as amended makes it mandatory that every vehicle cleared by the manufacturer must carry set of tool kit and first aid .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
..... building but are classifiable in their own appropriate headings. a statement of shri sumit mittal, manager (accounts) was recorded on 18.06.03 under section 14 of the central excise act, 1944, wherein shri mittal deposed that his factory cleared pfb in ckd condition as it would not be possible to clear complete building in assembled ..... to march, 2003 by declaring the same as pre-fabricated building. inasmuch as the rate of duty on pfb was less than the duty on fabricated structures / sections, demand to the tune of rs.93,83,470/- was raised. the show cause notice mentioned that the party procured contracts for design, supply and erecting pfbs ..... filed written submissions which we have gone through. 3. after hearing both sides, we find that the respondents are engaged in the manufacture of angles, shapes and sections, fabricating structures and pre-fabricated building (hereinafter referred to as pfb) classifiable under chapter 72, 73 and 94 of the central excise tariff. during the period .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
..... the facts were within the knowledge of the respondent department there was no justification for invoking extended period of limitation under the proviso to section 11a of the central excise act, 1944. 4. the jurisdictional assistant commissioner after hearing the parties disallowed the cenvat credit availed by the appellant and confirmed the duty demand ..... evade payment of excise duty. thus, it is contended that the department has rightly invoked the extended period of limitation as per proviso to section 11a of the central excise act, 1944. 8. we have carefully considered the rival submissions and perused the record. in order to appreciate the contention of the rival parties ..... limitation in cases of fraud, collusion, or wilful misstatement or suppression of fact by the assessee or contravention of any provision of the excise act or the rules framed thereunder. 12. section 2(k) of the cenvat credit rules, 2004 defines inputs as under: input means all goods except light diesel oil high .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... of predeposit of dues under section 35f of the act. 2. after hearing both sides and on perusal of the records on preliminary issue raised by ld. ar, i find that the issue is no more ..... that the hon'ble supreme court in the case of vijay prakash d. mehta vs collector of customs - 1989 (39) elt 178 (sc) held that section 129e of the customs act provides a condition of right of appeal in respect of an appeal against duty demanded or penalty levied. he submits that right to appeal is subject to compliance ..... a preliminary objection regarding maintainability of the appeal. he submits that the commissioner (appeals) dismissed the appeal for non-compliance with stay order in terms of section 35f of the central excise act, 1944. he submits that no appeal is maintainable before tribunal against the dismissal of appeal for non-compliance of stay order. he relies upon the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad
..... service prior to 1-6-2007. this is because works contract describes the nature of the activity more specifically and, therefore, as per the provisions of section 65a of the finance act, 1994, it would be the appropriate classification for the part of the service provided after that date. 3. as regards applicability of composition scheme, ..... scheme to pay service tax at the concessional rate. the appellant ought to have paid service tax at the normal rate as per provisions of section 66 read with section 67 of the finance act, 1994. this was precisely the point explained to shri amit k. raval, vice president (accounts) and central excise authorized signatory of the ..... free supply materials was required to be added to the gross amount while discharging service tax liability on these ongoing contracts under construction services as per section 67 of the finance act, 1994 as gross amount charged. a show cause notice dated 22.10.2008 was issued by dgcei, ahmedabad demanding service tax of rs. 7, .....
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