Judgment Search Results Home > Cases Phrase: finance act 1984 section 34 amendment of act 27 of 1957 Sorted by: recent Court: customs excise and service tax appellate tribunal cestat mumbai Page 1 of about 6 results (0.153 seconds)

Collector of C. Ex. and Cus. Vs. Bajaj Tempo Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1991)LC377Tri(Mum.)bai

..... and before the collector of central excise and customs, could exercise his powers, under section 129-d(2), sub-section (3) was amended vide finance act, 1984, reducing the limitation prescribed for review, from "two years" to "one year". ..... of the finance act, 1984, under which section 129-d(3) of the customs act, 1962, came to be amended, mr. ..... no provision exists in the finance act, 1984, indicating that the amendment made was intended to be ..... finance act, 1984 was brought into effect from 11-5-1984 order under section 129-d(2) was passed on 30-11-1984 ..... decision is applicable on all fours to the present case, as there also this very finance act, 1984 was being interpreted.9. ..... the finance act, 1984, neither provides any saving clause nor makes its ..... the records, the collector of central excise and customs, pune, however, felt that the refund sanctioned was erroneous, and as such, in exercise of his powers under section 129-d(2) of the act, issued direction vide his letter dated 30-11-1984, for filing the appeal against the said order of assistant collector, before the collector of customs (appeals), and pursuant thereto, the appeal came to be filed on 22-1- ..... the tribunal has examined the same issue, and seeking support to the fundamental point involved, from the supreme court decision in air 1957 supreme court 540, has also held that the right to appeal being a vested right, can be taken away only by a specific enactment, providing expressly or by necessary implication to that effect .....

Tata Consultancy Services Ltd. Vs. Commissioner of Central Excise and ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... the taxable services specified in clause (105) of section 65 of the finance act, 1994 which are provided in relation to the authorized operations in a sez and received by a developer or units of a sez, whether or not the said taxable services are provided inside the sez, from the whole of the service tax leviable thereon under section 66 of the finance act, 1994. ..... mean that in a case where service tax liability has been discharged, the appellant is not eligible or not entitle for refund of the service tax paid under the provisions of section 11b of the central excise act, 1944 read with section 83 of the finance act, 1994. ..... services provided to a sez or unit in the sez is deemed as export as per the provisions of section 2 (m) (ii) of the sez act, 2005 and as per rule 31 of the sez rules, 2006, the appellants are entitled for exemption from payment of service tax on the services which are used or provided to a ..... is seen that the appellant has filed the refund claim within the time period provided for in section 11b and the appellant has borne the incidence of taxation. ..... 15/2009-st dated 20.5.2009 through which amendment a condition was inserted stating that the refund procedure prescribed under the said notification shall apply only in the case of services used in relation to the authorized operations in the sez except ..... if the appellant is eligible for refund under section 11b, then the same cannot be denied on the ground that the claim was ..... 3.3.2009 as amended by notification no .....

Veer Jawan Security Services Vs. Commissioner of Central Excise, Nashi ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... according to the said order, demand payable by the appellant is rs.2,42,270/- for the period 16.10.1998 to 30.09.2003 along with interest and equal amount of penalty under section 78 of the finance act, 1994 along with penalty under section 75a of rs.500/- and under section 77 of rs.1000/-. ..... therefore, the lower authorities have rightly invoked the provisions of section 78 of the finance act, accordingly, impugned order is to be upheld. 5. ..... has filed this appeal against the impugned order wherein demand has been confirmed against them under security agency services for the period 16.10.1998 to 30.9.2003 along with interest and penalty under section 75a, 77 and 78 of the finance act, 1994. 2. ..... the show-cause notice was adjudicated, demand of rs.3,04,693/- was confirmed along with penalty under section 75a, 77 and 78 were imposed. ..... as no specific allegation has been made in the show-cause notice, therefore the penalty under section 78 cannot be imposed as the show-cause notice is the foundation of the case, therefore penalty under section 78 is waived. ..... has been alleged against them in the show-cause notice, therefore penalty under section 78 is also not sustainable. ..... penalty under section 75a and 77 stands confirmed. 8. .....

M/S. Shreechem Pharmaceuticals Private Ltd. Vs. Commissioner of Centra ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... the appellants relied on the provisions of rule 6 of the cenvat credit rules which are retrospectively amended by the finance act, 2010. ..... the contention of the applicants is that the provisions of rule 6 of the cenvat credit rules retrospectively amended by finance act 2010. ..... revenue submitted that the applicants had not filed any declaration as provided under the finance act for reversal of credit attributable to input/input services used for exempted goods. ..... cases relied upon by the appellants held that the reversal of credit on common inputs/input services which are used in the dutiable as well as exempted goods is permissible by introduction of rule 6(3a) of cenvat credit rules, 2004 as the amendment having retrospective effect. ..... as per the amended provisions, in case a manufacturer is availing credit of common inputs/input services which are used in the manufacture of dutiable as well as exempted goods, the manufacturer is liable to reverse the proportionate credit. .....

R.R. Paints Pvt. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... in view of the retrospective amendment by section 69 of the finance act, 2010, they became entitled for ..... (267) elt 153 (guj) wherein in a similar situation the appellant therein was allowed to reverse proportionate credit, in view of the retrospective amendment to cenvat credit rules, by finance act, 2010, which allows for reversal of proportionate credit in respect of exempted goods. 4. ..... retrospective amendment to the cenvat credit rules by finance act, 2010, the appellant neither made an application for reversal of proportionate credit nor reversed the proportionate credit which should have been done within six months from the date of enactment of finance act, ..... section 69 of the finance act, 2010 specifically provided that the person who was availed the credit wrongly, should opt for the facility specified therein and make an application to the commissioner of central ..... seen that specific time limits have been prescribed in the finance act, 2010 for regularization of the cenvat credit wrongly taken ..... reversed proportionate credit attributable to exempted goods at the time of clearance of the exempted goods nor have they sought to regularize the same even after the enactment of finance act, 2010 within the time period stipulated therein. ..... rs.7,77,691/- equivalent to 10% of the total price of the exempted goods under rule 6 (3) of the cenvat credit rules, 2004 along with interest thereon under rule 14 of the cenvat credit rules, 2004 read with section 11ab of central excise act, 1944. .....

Bullows India Pvt. Ltd. and Another Vs. Commissioner of Central Excise ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... the appellants relied upon the balance sheets of both the companies to submit that in the balance sheets which are statutory under the companies act, there is no evidence of financial flow back, therefore the clearances of both the private limited companies cannot be clubbed in absence of financial flow back or mutuality of interest. ..... the adjudicating authority held that the finances of both the companies are intertwined or not distinguishable and this would indicate financial flow back between the assessee company to each other. 4. .....

Jollyboard Limited Vs. Commissioner of Customs and Central Excise Aura ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... for the revenue, on the other hand, strongly supports the findings of the lower adjudicating and appellate authority and submits that documentation charges is not specified as an input service in the list of taxable service under section 65 (105) of the finance act, 1994 and, therefore, the appellant is not eligible for the credit. 5. .....

Wonderpack Industries Pvt Ltd. Vs. Commissioner of Central Excise, Nas ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... considering the bonafide belief of the applicant , we invoke the section 80 of the finance act, 1994 and waive the penalties imposed under section 78 on the appellant but the appellant shall pay penalty confirmed under section 77 of the finance act. 9. ..... consultant for the applicant prays that the appeal itself can be disposed of as they are praying only for waiver of penalties imposed on then under section 78 of the finance act. 8. .....

Commissioner of Central Excise, Nashik Vs. S.S.Engineers and Contracto ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... 2.2 accordingly, a show-cause notice was issued demanding service tax on the amount received for the period 2009-10 totalling to rs.5,43,375/- under section 73 of the finance act, 1994. ..... interest on the said amount was also demanded along with a proposal to impose penalty under section 76 and 77 of the finance act, 1994. .....

B.E. Billimoria and Co. Ltd. Vs. Commissioner of Service Tax, Mumbai

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

ashok jindal, member (judicial) appellant are in appeal against the impugned order confirming the service tax demand of rs.14,28,30,465/- along with interest and equivalent penalty under section 78 of the finance act, 1994. 2. .....