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Videsh Sanchar Nigam Ltd. Vs. Cst

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)11STJ174CESTATNew(Delhi)

..... of the commissioner made on 18.12.2006, confirming the demand of service tax amounting to rs. 22,13,598/-under section 73 read with sections 66 and 68 of the finance act 1944, ordering interest on that amount under section 75 of the act and imposing penalty of rs. 100/- per day subject to the maximum equal to the amount of service tax, under ..... section 76, besides imposing penalty of rs. 1,000/- under section 77 of the act.2. during the course of the arguments, it appeared that though the appellant was not able to produce documentary evidence earlier for claiming adjustment, it was demonstrated before us .....

Commissioner of C. Ex. Vs. N.H.K. Springs Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)9STT548

..... delineates the extent to which 'input service' in respect of transportation, could be claimed. the definition of 'place of removal' has expanded by virtue of section 4 of central excise act, 1944, beyond the factory premises to other place or premises wherein the goods are permitted to be deposited without payment of duty, from where the goods are ..... was held that, the place of removal in case of manufacturer of excisable goods, was the factory from where such goods were removed as contemplated by section 4 of the central excise act, 1944. the adjudicating authority held : "since in this case the notice is a manufacturer of excisable goods and the goods were sold at factory ..... decision of the hon'ble supreme court in black diamond beverages and anr. v. commercial tax officer, central section, assessment wing, calcutta and ors. reported in (1998) 1 scc 458, rendered in the context of west bengal sales tax act, 1954, in para 7 of which it was held that, the first part of the definition of 'sale .....

Sharp Menthol India Limited Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)(118)ECC294

..... the proviso to sub-section (2) of section 110 of the said act. it is revealed from the letter of the appellant dated 17.08.2006 addressed to the additional director general of dgcei that the seized goods of 1938 ..... with the investigating agency and on the other hand, ordered to extend the period for issue show cause notice by another six months under proviso to sub-section (2) of section 110 of the customs act, are totally contradictory, inconsistent and extraneous.8. in view of the above, i do not find any reason for extension of time by six months under ..... excise by the impugned order dated 16.01.2007 extended the period for issue of the show cause notice by another six months under proviso to sub-section (2) of section 110 of the customs act, 1962.3. the learned advocate on behalf of the appellant submits that the goods were meant for export and therefore, the seizure of the goods .....

Dehradun Club Limited Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)7STR519

..... . heard both sides and perused record. the submission of the learned counsel for the appellant is that the appellant's club is a non-profit company registered under section 25 of the company's act 1956. it is being pointed out that it is a members' club in as much as every member is a share holder and every share holder is ..... ' can be able raise bill upon the user of the premises along with the service tax. therefore, i cannot hold it good that members' club is covered by the finance act, 1994 for imposition of service tax to use its space as 'mandap'. so far as the other point is concerned whether the ratio of the judgments can be acceptable herein .....

Gupta Metal Sheets (P) Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)(119)ECC53

..... on the ground that the goods were taken away by the dacoits during the night between 30^th april, 1999 and 1^st may, 1999.3. under section 3 of the central excise act, 1944, it is inter alia, provided that there shall be levied and collected duties of excise on all excisable goods which are produced or manufactured in india ..... as, and at the rates specified in the schedule to the central excise tariff act, and in such a manner as may be prescribed. the word 'prescribed' as defined under section 2(g) means prescribed by the rules made under the act.3.1 rule 49(1) of the said rules provides that, "duty to be chargeable only ..... have been caused by 'outward violent and visible means'. in its ordinary meaning word accident does not negative the idea of negligence on the part of the person whose act brought about that event. an accident may arise from the carelessness of men, and the fact that the negligence of the person injured contributed to produce a result will .....

Cce Vs. Nahar Industrial Enterprises

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)7STR26

..... of the education cess on excisable goods or for the payment of the education cess on taxable services. the credit of additional duty leviable under sub-section (5) of section 3 of customs tariff act, 1975 cannot be utilized for payment of service tax on any output service. further, the credit of any other duty cannot be utilized for ..... only. (ii) the party is having a dual role. they are manufacturer as well as the service provider by virtue of the deeming provisions of section 68(2) of the act read with rule 2(d) of the service tax rules, 1994. though cenvat credit rules, 2004 are applicable to both the categories but the definitions of ..... the actual service provider is the transporter and the party is treated as the service provider for the limited purpose of discharging the service tax liability under section 68(2) of the finance act, 1994. as such the party not being the service provider is not entitled to avail credit, which can be availed by the actual service provider .....

Kisan Co-operative Sugar Factory Vs. Commr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... as, fraud, willful, misstatement etc. has been prescribed under sub-rule (2) of rule 13, which is required to be the same as in terms of provisions of section 11ac of the act under which it has to be a penalty equal to the duty determined. since no guilty mind such as, suppression, willful mis-statement was alleged in the show cause ..... made on 30-9-2004 denying cenvat credit of rs. 1,35,666.33, imposing penalty of the like amount and ordering interest to be charged under section 11ab of the central excise act.11. according to the revenue, the appellant had wrongly taken mod-vat credit of the said amount on welding electrodes, items of iron and steel as they ..... authority by which cenvat credit of rs. 1,49,010/- was disallowed and a penalty of equal amount imposed, besides ordering interest to be paid in terms of section uab of the central excise act, 1944.2. according to the revenue, during april 2003 to december 2003, the assessee had taken and utilized cenvat credit of rs. 1,49,010/- on .....

Quick Car Wash Pvt. Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)(118)ECC233

..... be read.: i harman paul singh on 4.2.2002 tender my statement before the superintendent of customs, cfs owpl, ludhiana. i have been explained the provisions of section 108 of the customs act 1962 that this statement of mine can be used against me or any other person in the court of law and whatever i will state will be true ..... should get classified accordingly. he would also rely on the following hsn notes: the heading covers waste and scrap of iron or steel, as defined in note 8(a) to section xv. such waste and scrap or iron or steel is of a miscellaneous nature and generally takes the form of: (1) waste and scrap from the manufacture or mechanical ..... the opinion of chartered engineer shri j.s. oberoi. his opinion dated 29.1.02 read as under: as requested by customs deptt. cfs (owpl), ludhiana, i visited the import section for inspection of sheet metal rest, imported from kallweit, germany by m/s. quick car wash pvt. ltd. jalandhar vide invoice no. 59379 dated 19.11.01. after due inspection .....

Rajasthan Explosive and Chem. Vs. Commr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... . cce, mumbai , in which the hon'ble supreme court has held that payment of pre-deposit covered under section 35f of the central excise act, 1944 does not fall under any of the enumerated categories in section 22 of the sick industrial companies (special provisions) act, 1985. however, considering the whole circumstances under which the said sanctioned scheme has been worked out, obviously, in .....

Allied Air Conditioning Corpn. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)(117)ECC138

..... type air conditioner was supplied against contract/tender, assessment cannot be made on the basis of assessable value which was not available in terms of section 4(1)(a) of the act. when the matter was taken up before the tribunal again, the appellants submitted that a package type air conditioner is defined as self-contained unit ..... coolers.(3) parts of refrigerating and air conditioning appliances and machinery, all sorts.chapter heading 84.15 and 84.18 of schedule 2 to the central excise tariff act, 1985 read as follows: air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the ..... appellants to clear packaged type air conditioners falling under tariff item 29-a of the erstwhile tariff and chapter heading no. 84.15 of the central excise tariff act, 1985 without payment of duty leviable on them. thus, it is clear that, at this stage, the appellants have no case whatsoever to feign ignorance and .....