Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
..... ,102/- stands confirmed against the applicant by denying them the benefit of modvat credit of service tax paid on various services. in addition, penalties stands imposed upon him under various sections of finance act, 1994. 2. after hearing both sides, we find that the appellants are engaged in the manufacture of sugar. for sale of their final product, they availed the services of .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
..... 8. the counsel also has the argument that though the world bank cancelled its disbursement after disbursing us $ 112 mn, the project still continued to be a project financed by world bank because world bank had disbursed us $ 112 mn for the project. he also has an argument that the appellants had provided all the certificates as ..... -ii/110/75/41928 dated 27.9.19975 because the appellants always had price variation clauses in their contracts. when assessments are provisional, the time limits prescribed in section 11a will start from the date of finalization of the provisional assessment only. in this case, the assessment was not finalized earlier and the present demand has arisen ..... . 1. the appellants are manufacturers of various excisable goods falling under chapters 72, 73, 84, 85 and 93 of the first schedule of the central excise tariff act, 1985. during the period from 13.9.1996 to 6.9.1997, the appellants entered into a contract for supply of goods to chanderpur tps unit which was a .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
..... .e., re-sanded to remove the spots, marks etc. and issued to the quality control department for testing. after clearing the quality test, the same are dispatched to their concerned section and after recording in their rg-1 register, the same are cleared on payment of duty. 4. the factory premises were again visited by the officers on 20.04.01 ..... the erstwhile central excise rules, 1944. 2. as per facts on record, the appellants are engaged in the manufacture of mdf boards falling under chapter 44 of central excise tariff act, 1985. their factory was visited by the officers of dgcei on 27.03.11 and 16,708.106 mt mdf boards totally valued rs.32,35,61,914/- were found .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
..... overcome the difficulty faced, the legislature amended central excise rules, 1944, retrospectively from 1944 onwards by section 52 of finance act 1982 and the matter was at rest for over two decades. the amendments made through the retrospective amendment made by section 51 of finance act, 1982 were incorporated in new central excise rules, 2002 also. however the amendments made by notification ..... gujarat high court has taken the same view as that of the allahabad high court in maneklal harilal spinning and manufacturing co. ltd. v. union of india, 1978 e.l.t. 618 where it has been held by the allahabad high court that excise duty is payable when yarn is removed from the spinning department to the ..... the following cases: (i) oudh sugar mills ltd. vs. uoi-1982 (10) e.l.t. 937 (all.); (ii) maneklal spinning and manufacturing co. ltd vs. uoi- 1978(2) e.l.t. (j 618) (guj.). 14. after the decision of delhi high court there were a plethora of writ petitions filed in various high courts by composite .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
..... . we also looked into the rules in this regard. rule 4b has given meaning as to what is consignment note in view of appearance of that terms in section 65 (50b) of the finance act, 1994, rule 4b of the service tax rules, 1994 reads as under:- rule [4b. issue of consignment note. any goods transport agency which provides service in relation to ..... the fold of law. the term consignment notes having been defined by rule 4b it is to be read together with section 65 (50b) of finance act 1994. according to rule 4b, goods transport agency which should necessarily satisfy the requirement of section 65 (50b) if that agency provide service in relation to transport of goods by road in goods carriage and shall issue .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
..... may not be a legally correct order. at the same time, i am of the view that the commissioner should not have exercised the revisionary power under section 84 of finance act, for imposing higher penalty after almost two years of the issue of order. the original adjudication order was issued on 23.9.08. the show cause notice ..... 3. the submission of the appellant is that this is a case where they paid tax on their own and they should have been given the benefit under section 80 of the finance act, 1994. instead the adjudicating authority imposed a small penalty of rs. 5,000/-. because it was a small penalty, they did not contest the matter ..... show cause notice demanding tax and proposing to confirm the demand for tax and also to impose penalty under section 78 of the finance act. 2. the matter was adjudicated and adjudicating authority imposed a penalty of rs. 5,000/-under section 78. this adjudication order was not contested by either side. after about two years, the commissioner invoked power .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
..... that the appellants had paid service tax from 10.9.2004 and has confirmed the demand for the period july, 2003 to 9th of september 2004. further penalty under section 78 of finance act 1994 equal to the duty payable for the period july 2003 to march, 2006 including the tax already paid for the period 10.9.04 to march, 2006 ..... with interest before the issue of show cause notice. however there is delay in payment of tax and failure to file returns. in view of the provisions in section 73(3) of finance act 1994, i am of the view that the scn issued in this case for demanding the duty already paid and imposing penalty is not maintainable because i do ..... was imposed. further penalties were imposed under section 76 and 77 also. on appeal filed by revenue the commissioner (appeals) has increased the penalty under section 76. 4. the counsel for .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
..... no component of service to the buyers. this matter has been a subject matter of many disputes. 5. the definition of the service under section 65(105) (zzzh) of finance act, 1994 was amended by finance act, 2010 to add an explanation. the amended definition is reproduced below. (105) taxable service means any service provided or to be provided, ..... (sc) that principle of unjust-enrichment will apply for refund of service tax also even though such principle is not specifically incorporated in finance act, 1944 and section 11b of central excise act is not specifically made applicable to refund of service tax. extracts from the said order of the apex court is re-produced below. ..... stage of construction (or even prior to that) and who makes construction linked payment. the construction of complex service has been defined under section 65 (105)(zzzh) of the finance act as any service provided or to be provided to any person, by any other person, in relation to construction of a complex. the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
..... 11.2010. aggrieved by the order of the commissioner (appeals) they had filed an appeal before the tribunal and argued that there was sufficient cause for invoking section 80 of finance act, 1994 for waiver of the penalties imposed on them. they submitted that this could not be explained to commissioner (appeals) because the order was passed by ..... in different instalments completing by 18.8.2006, that is before adjudication. so there is a case for waiver of the penalty invoking the provisions of section 80 of the finance act, 1994. he concedes that there was failure on the part of the appellants to appear before the commissioner (appeals) on both the occasions when it ..... along with interest. further, a penalty of rs.1,04,600/- was imposed under section 76 of the finance act and penalty of rs.1000/- was imposed under section 77 of the act and penalty of rs.1,93,238/- was imposed under section 78 of the act. aggrieved by the order, the appellants filed an appeal before the commissioner (appeals) .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
..... tax amounting to rs.92,30,754/- and rs. 48,18,165/- respectively alongwith interest under section 75 of finance act, 1994 read with section 73 of finance act, 1994 and section 75 ibid and also for imposition of penalty on them under section 76, 77 and 78 ibid. the show cause notices were adjudicated by the commissioner by a ..... erected/ mounted. in the expression service in relation to sale of time or space for advertisement, the advertising space whose sale can be taxed under section 65 (105)(zzzm) of the finance act, 1994 is the space on bill boards, public places, buildings, bus shelters, conveyances etc and not the land on which bill boards, unipoles, ..... up unipoles, kiosks, skysigns, lollipops etc for advertisement have provided the service in relation to sale of advertising space or time taxable under section 65(105(zzzm) of the finance act, 1994 and treating the advertisement tax charged by the appellant from various parties including m/s shri durga publicity as the consideration for the .....
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