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Shree Shyam Filaments Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(176)ELT512TriDel

..... it has been submitted by the appellants in their memorandum of appeal that they had taken the credit of duty paid on hsd oil under rule 57 b of the central excise rules, 1944; that section 112 of the finance act, 2000 provided that credit is not admissible in respect of hsd oil with retrospective effect; that the validity of the provisions of disallowing the modvat credit with retrospective effect was challenged before the rajasthan high ..... there is no force in the contention that the matters are pending in rajasthan high court supreme court as the appellants themselves have not challenged the validity of the said section of the finance act, 2000 in any high court of supreme court not there any appeal filed by them is pending in supreme court. ..... cce meerut, [2000 119 elt 715 (t-lb)] has held that provision of section 112 of the finance act, 2000 has come into force with effect from 12.5.2000 in view of which high speed diesel oil is not eligible for benefit of credit during the period 16.3.95 to 12.5.2000 ..... it is, further mentioned in the memorandum of appeal that in order to invoke section 112 (2)(b) of the finance act for levy of interest, it is absolutely necessary that the adjudication orders in pursuance of the show cause notice should have been passed during the period 16.3.95 to 12.5.2000; that section 112 only validates demand which has already been adjudicated by the show cause notice; that the said provision does not automatically confirm the demands which are not subject .....

Markfed Oil and Allied Industries Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2002)(84)ECC860

..... parliament validated certain actions taken under service tax rules under section 117 of the finance act, 2000 retrospectively; that the commissioner thereafter revised the order passed by the deputy commissioner under impugned order in exercise of powers under section 84 of the finance act, 1994, directing them to calculate and supply the gross freight figures for the period 16-11-97 to 2-6-98 and deposit the service tax at the rate of 5 % ..... by the officers subordinate to him; that the only issue taken up by the deputy commissioner under the adjudication order was with regard to imposition of penalty under section 77 for not filing the returns under section 70 of the finance act, 1994; that there was no proposal in the show cause notice for levy of service tax or interest; that there was also no adjudication on these issues ..... tax payable will be known to the department only after the person responsible to pay the service tax files the quarterly returns as required under provisions of section 70 of the finance act, 1994; that unless and until the return is filed, there is nothing available with the department to verify the services rendered on which the duty could be assessed ..... ; that the superintendent had issued a show cause notice dated 12-5-99 directing them to show cause as to why the penalty under section 77 of the finance act may not be levied on account of their failure to file the returns of the service tax; that the deputy commissioner under order dated 14-12-2001 dropped .....

M/S Rochem Separation Systems (i) Pvt. Ltd. Vs. Commissioner of Centra ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... the contention of the applicant is that provisions of rule 6 were retrospectively amended by section 73 of the finance act, 2010 and as per the provisions of retrospective amendment in case where the manufacturer is availing credit in respect of the common inputs common input services and the same are being used in exempted as well as excisable goods, ..... the contention is that the rejection of the declaration filed under section 73 of the finance act is not sustainable as the commissioner of central excise has no power to reject the ..... the commissioner of central excise rejected the declaration filed under section 73 of the finance act on the ground that the applicant had not correctly reversed the credit attributable to input services used in or in relation to manufacture of the exempted goods ..... in these circumstances, the applicant is directed to deposit the amount as per the verification report (deducting the amount already deposited) within four weeks and on deposit of the above mentioned amount, the pre-deposit of the balance amount shall stand waived and recovery thereof stayed. 13 ..... from the order passed on the declaration, we find that the applicant has deposited an amount of rs.2,91,696/- whereas during the period in question, the applicant claimed credit of rs.20,97,979/- in respect of the common input services used in or in relation to manufacture of the goods ..... applicant filed this application for wavier of pre-deposit of duty of rs.2,09,34,411/-, interest and penalty. .....

M/S South Eastern Coalfields Ltd Vs. Cce, Raipur

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... now the question arose whether this amendment was good enough to issue demands under section 73 of finance act, 1994 on persons who had not paid tax during the said period a per rule 2 (d) ( ..... a corrigendum to the notice was issued on 02-11-2004 pointing out the retrospective amendment made in finance act, 1994 by finance act 2003 and the prospective amendment in section 73 of finance act 1994 made by finance act 2004. ..... after the retrospective amendment by finance act 2000, the question arose whether this amendment was good enough to issue demands under section 73 of finance act, 1994 on persons who had not paid tax during the said period as per rule 2 (1) (d) ( ..... there appeared to be difficulty in recovering the amounts not paid during the said period because section 73 of finance act, 1994 enabling issue of demand short levy did not include returns filed in the new section 71a inserted as indicated above. 13. ..... view of the above position it is very clear that the demand issued in 2002 invoking provisions of section 73 of the finance act as existing at that time is not maintainable. ..... section 73 was amended by finance act 2004, to replace section ..... the defect pointed out by the apex court in the case of laghu bharati udyog (supra), the parliament made retrospective amendment by section 117 of the finance act, 2000. ..... the defect pointed out by the apex court in the case of laghu bharati udyog (supra), the parliament made retrospective amendment by section 117 of the finance act, 2000. .....

Cce Vs. Sree Nithyakalyani Textiles Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

..... in order to get over the supreme court's ruling, parliament amended section 65 ibid in relation to the limited period, 16.7.1997 to 16.10.1998 under section 116 of the finance act, 2000, whereby recipients of 'goods transport' service and 'clearing and forwarding' service were defined as " ..... such demands are not effected by the amendments made to section 65 by parliament under section 116 of the finance act, 2000 and consequently the y are hit by the apex court's ruling in laghu udyog bharati ( ..... but these rules were held to be ultra vires sections 65 and 66 of the finance act, 1994 by the hon'ble supreme court in the case of laghu udyog bharati ( ..... receives the assent of the president shall be deemed to be valid and always to have been valid for all purposes, as validly and effectively taken or done" vide section 117 of the finance act, 2000. ..... , made certain amendments to the service tax provisions of the finance: act, 1994, whereby the aforesaid assessees were required to present tax returns to the proper officer within six months from 14.5.2003 (date on which the finance act, 2003 received presidential assent). ld. ..... respondents had availed the services of goods transport operators during the period 16.11.1997 to 1.6.1998 but did not pay any tax thereon under the finance act, 1994. ..... "any action taken or anything done or purported to have been (i) taken or done at any time during the period commencing on and from the 16th day of july, 1997 and ending with the day, the finance act. .....

Cce, Allahabad Vesus M/S Hindalco Industries Ltd

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... after the retrospective amendment by finance act 2000, the question arose whether this amendment was good enough to issue demands under section 73 of finance act, 1994 on persons who had not paid tax during the said period as ..... difficulty in recovering the amounts not paid during the said period because section 73 of finance act, 1994 enabling issue of demand short levy did not include returns filed in the new section 71a inserted as indicated above. 13. ..... position it is very clear that the demand issued in 2002 invoking provisions of section 73 of the finance act as existing at that time is not maintainable. 16. ..... section 73 was amended by finance act 2004, to replace section ..... out by the apex court in the case of laghu bharati udyog (supra), the parliament made retrospective amendment by section 117 of the finance act, 2000. ..... penalty under section 76 of finance act equal ..... section 73 of the finance act as it stood prior to the amendment made on 10-09-2004 ..... the show cause notice in this case is issued after the retrospective amendment made by finance act, 2000 but before the amendment made by finance act, 2003 and 2004 in this matter which are also being mentioned in this order for sake of clarity on the issue and for the reason that though show cause notice was ..... effect that provisions of rule 2 (1) (d) shifting incidence from service providers to service receivers was ultra virus provisions of finance act, 1994 was in the case of laghu udyog bharati reported at 1999 (112) elt 365 sc. .....

Tamilnadu Cements Corporation Vs. Commr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2007)8STT492

..... the scn in the instant case was issued only on 3-4-2004 and the same was under section 73 of the finance act, 1994.the amendment brought to the said finance act or the rules framed thereunder did not have the effect of bringing assessees like the appellants within the fold of section 73 as per the ruling of the apex court in l.h. ..... later on, under the finance act, 2003, section 71a was inserted in the finance act, 1994. ..... his order was revised by the commissioner under section 84 of the finance act, 1994 and the demand of tax of rs. ..... 29,07,276/- was also confirmed against the assessee for the period 16-11-97 to 2- 6-98 under section 73(1)(b) of the above finance act.hence the present appeal.3. ld. ..... in order to make recipients of gto service liable to pay service tax for that period, parliament amended the relevant rule under the finance act, 2000, which came into force on 12-5-2000. ..... the appellants had received "goods transport operators, service" during the period 16-11-97 to 2-6-98 but had not paid any service tax thereon under the finance act, 1994. ..... , this tribunal considered all these amendments and held that the class of persons who fell under section 71a did not come within the purview of section 73 and, therefore, scn issued under section 73 for recovery of service tax from such persons were not maintainable. ..... accordingly, after dispensing with pre-deposit, we proceed to deal with the appeal.2. .....

Cpc (P) Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2007)7STR191

..... sdr submits that the impugned order is sustainable and that section 71 a enacted in the finance act, 2003 required persons who had availed goods transport operator's service during 16.11.97 to 2.6.98 to file return in form s'f 3 b within a period of six months from the date finance act, 2003 received assent of the president on 13.5.2003.therefore, in terms of the said section the appellants were required to pay service tax demanded and file return.5. ..... consultant disputes this finding and also the finding in the impugned order to the effect that section 71 a of the finance act, 2003 had not relaxed the requirement to pay service tax on goods transport operator's service availed by the appellants during 16.11.1997 to 2.6.1998.4. ld. ..... 3/2006 (service tax) elated 4.7.2006 in terms of section 84 (5) of the finance act, 1994 as amended on review of the order-in-original dated 28.7.04 passed by the assistant commissioner, coimbatore i division . ..... the above being the position show cause notices issued to the appellants invoking section 73 are not maintainable.it is seen that the tribunal had also considered the sustainability of demands invoking section 73 subsequent to enactment of finance act, 2003. ..... therefore the impugned order passed disposing of the same show cause notice confirming the demand under section 73 of the finance act is not sustainable in law. ld. ..... 1,26,6647- under section 73 of the finance act 1994 and had imposed an equal amount as penalty on the appellants. .....

Commissioner of Central Excise Vs. R.K. Marble Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... the respondents were made liable to file returns under section 71a by the retrospective amendment of finance act, 1994 relating to service tax by the finance act of 2003, therefore, the provisions of section 73 are not applicable in their case.5. ..... therefore, in the light of section 116 and 117 of finance act, 2000, the respondents were required to file returns and to pay the tax for the period from 16-11-97 to 1-6-98.l.h.sugar factories ltd. ..... 5.section 73 to the finance act, 1994 covers the cases of assessees, who are liable to file return under section ..... a combined effect of section 116 and 117 of the finance act, 2000, is that in case of goods transport operators services, person receiving the services of goods transport operators becomes the "assessee" and is liable to pay the service ..... 3,48,184/- under section 73(1)(a) of the finance act, 1994 and did not impose any ..... 7,89,958/- under section 73(a) of the finance act, 1994 and also proposing to impose penalty and recovery of ..... section 117 of the finance act, 2000 revalidated the provisions of sub-clause (xvii) of clause (d) of sub-rule (1) of rule (2) of service tax rules, ..... are not covered under section 73.the cases of the persons who come under section 71a is not brought under the net under section 73. ..... to file returns is cast on the appellants only under section 71a and not under section 70. ..... factories, it was held that even the amended section 73 takes only the cases of assessees, who are liable to file returns under section 70. .....

Akila Textiles Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2008)10STR622

..... the original authority, having noted that the assessee had complied with the provisions of section 71a of the finance act, 1994 and rule 7a of the service tax rules, 1994 within the period prescribed under the finance act, 2003, refrained from imposing penalty on them. ..... 26,175/- on the appellant under section 76 of the finance act, 1994 and also directed them to pay interest on tax under section 75 of the finance act. ..... the commissioner (revisional authority) had imposed a similar penalty on that party under section 76 of the finance act. ..... the appellants had paid the tax in question within the period allowed by the finance act, 2003 as also that allowed by the apex court in the above case. ..... he took the view that the finance act, 2003 did not grant any extension of time for payment of service tax by recipients of gto services for the aforesaid period. ..... however, apparently, it occurred to the commissioner that such payment of tax was beyond the period prescribed under the finance act, 2003. .....