Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
..... dta supplier is only a convenient procedure and the same cannot detract from the deeming provisions taking effect to the benefit of sez unit. rules are subsidiary to sections of the parent act and cannot be the basis of interpretation of the latter. in none of the cases cited by the learned counsel did the supreme court grant the benefit of ..... and that it shall also be deemed to be a port, airport, inland container depot, land station and land customs stations, as the case may be, under section 7 of the customs act. on the strength of these provisions, the learned counsel has argued that the clearances, in question, were made to a place which was deemed to be a ..... the conclusion that any supply of goods to sez unit by any unit in the domestic tariff area (dta), coming within the ambit of export defined under section 2 (1) (ii) of the sez act, 2005, would satisfy the purpose of rule 5 of the cenvat credit rules, 2004. the learned commissioner (appeals) took the view that circular no 29/ .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
..... authority should have given an option to them to pay concessional amount of penalty as provided in the first proviso to section 11ac of the central excise act. since the option has not been granted the same may be granted in the light of the judgment of hon ..... ,100 15,34,368 2,45,499 4,910 2,50,409 the partner shri rohit, in his statement under section 14 of the central excise act, 1944 given on 10.3.06 admitted that the finished goods would have been cleared from the factory by his ..... 2008 by which the order of the original authority imposing an amount of rs.2,50,409/- as penalty equal to the duty under section 11ac was set aside. 2. heard both sides. 3. on 10.3.06, the officers visited the factory premises of the ..... issue of central excise invoices. the statement of the partner, was undisputedly not retracted. on the other hand, the statement has been acted upon and the duty involved stands paid. it is not expected from the department to waste time and resources trying to prove the admitted .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
..... follows:- (a) the terms capital goods has been defined in the cenvat credit rules, which in turn have been framed under the rule making powers conferred under section 37(2) of the act. the said section refers to credit of duty paid on goods used in, or in relation to the manufacture of excisable goods. hence, capital goods defined in the cenvat credit .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
..... as per the definition. therefore, while it is true that moulds are to be considered as capital goods, because of nature of definition, the shapes and sections which have been used for fabrication of moulds cannot be treated as capital goods. in view of the above, denial of credit and order for recovery of ..... chapter 82, chapter 84, chapter 85, chapter 90, [heading 6805, grinding wheels and the like, and parts thereof falling under heading 6804] of the first schedule to the excise tariff act; (ii) pollution control equipment; (iii) components, spares and accessories of the goods specified at (i) and (ii); (iv) moulds and dies, jigs and fixtures; (v) ..... used for fabricating moulds which are treated as capital goods and therefore by the inclusive part of the definition said shapes and sections are also to be treated as capital goods. the shapes and sections were used for fabricating moulds which were used for manufacture of final products within the factory, and therefore, no specific .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
..... price of cables - clearance of goods for the reduced price, under terms of agreement-provisional assessment though not made, claim for refund not to be rejected section 11b of central excise act, 1944. he further relied on in the case of skf india ltd. wherein the honble apex court held that variation of price by virtue of retrospective ..... notice was issued to the appellants denying refund on the ground that the mutual adjustment, subsequent to clearance of goods was not a transaction value under section 4 of the central excise act, 1944 and that the value of excisable goods shall be based on the value of such goods sold by the appellant for delivery at the time ..... behalf of the appellant submitted that the authorities below have wrongly invoked the provisions of section 4(1) (b) of the central excise act. in fact the transaction value is to be determined in this case as per section 4(1) (a) of central excise act, 1944. he submitted that in this case the sole consideration to arrive at the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
..... follows:- (a) the terms capital goods has been defined in the cenvat credit rules, which in turn have been framed under the rule making powers conferred under section 37(2) of the act. the said section refers to credit of duty paid on goods used in, or in relation to the manufacture of excisable goods. hence, capital goods defined in the cenvat credit ..... ,958/-.on the basis of show cause notice issued, the original authority confirmed the demand of rs.1,96,958/- along with interest and imposed equal amount of penalty under section 11ac. since the amount was deposited prior to adjudication, the said amount was appropriated. on appeal by the party, the commissioner (appeals) set aside the order of the original authority .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
..... follows:- (a) the terms capital goods has been defined in the cenvat credit rules, which in turn have been framed under the rule making powers conferred under section 37(2) of the act. the said section refers to credit of duty paid on goods used in, or in relation to the manufacture of excisable goods. hence, capital goods defined in the cenvat credit .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... when the processing of goods was included in the definition of business auxiliary service. he also contended that since the commissioner (appeals) had extended the benefit under section 80 by accepting that the assessees had a reasonable cause for failure to pay service tax, no penalty should have been retained [commissioner (appeals) has reduced the ..... ltd. vs cce coimbatore [2010-tiol-603]. as regards penalty, i find that in view of clear language of section 80 of the finance act, 1994, the assessees are correct in contending that once the shelter under section 80 has been extended by the commissioner (appeals) and this part of the order has not been challenged by the ..... the assessees challenge the demand of service tax of rs.37,637/- together with interest and penalties imposed under sections 76 and 78 of the central excise act, 1944. the demand is on certain activities such as processing and assembling jeans buttons with metal inserts and nylon inserts, and processing needle threader, .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... 9. the cenvat credit rules, 2004 have been made by the central govt. in exercise of the powers conferred by section 37 of the central excise act, 1944 and section 94 of the finance act, 1994. the enabling provisions under section 37(2) allow the central govt. to make rules, inter alia, for the following:- (xvia) provide for the credit ..... provisions of section 46 attracts prosecution and penalty under section 92 of the factories act, 1948. a service tax on outdoor catering services is paid by the manufacturer for running the canteen, irrespective of the fact that ..... cost of subsidised food is included in the cost of production. we further 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 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
..... period, march to september, 1988 is time-barred. (iii) the other show-cause notices, barring one or two, also invoked the proviso to sub-section (1) of section 11a of the act by alleging that the notices had falsely or deliberately declared incorrect description in respect of their products. the total period covered by these scns can be divided ..... barred by limitation, the adjudicating authority observed that the date of acquisition of knowledge by the department about the activities of the assessee was not relevant to section 11a of the act and, therefore, any show-cause notice issued beyond the normal period of limitation, by invoking the extended period of limitation, would not be time-barred. ..... 8 crores on them under rule 173q read with rule 9(2) for the period prior to the said date. interest on duty was also demanded under section 11ab of the act. the present appeal is directed against the commissioner's order. 2. this case is before us in a second round. the final order passed by .....
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