Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... xxx xxx (e). service tax on any output service" e).section 68 (2) of finance act, 1994 provides payment of service tax as under :- "(2). notwithstanding anything contained in sub-section (1), in respect of any taxable service notified by the central government in the official gazette, the service tax thereon shall be paid by such person and in ..... sub-clause (zzzp) of clause (105) of section 65 of the finance act, 1994 was specifically excluded from the definition of "output service" under cenvat credit rules, 2004. in this context, he relied upon the following decisions of the tribunal :- 1).indian acrylic ltd. vs cce chandigarh - 2012 (28) str 354 vs (tri-del.) 2). topland exports vs cce ..... (mad.) 4.1.. with regard to appeal filed by assessee, ld. ar submits that the tribunal in the case of gimatex industries pvt. ltd. vs cce nagpur - 2012 (25) str 456 (tri.-mum.) has held that payment of service tax on gta through cenvat credit account was not eligible for the period beyond 18.4.2006. he .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... made available), that the sbi is a govt. bank, that it is collecting service tax for the department etc., are extraneous to determine limitation under section 73 of the finance act, 1994. on the other hand, the sbi should be a model tax payer and to prove their bonafies, they should have promptly paid up the small amount of ..... . after hearing both sides, i find that the law relating to limitation in the context of service tax has been well spelt out under section 73 of the finance act, 1994. it provides that longer period of limitation can be invoked if service tax has not been paid by reason of (a) fraud; or (b) collusion; or ( ..... the said circular. he cites the decision of the honble supreme court in the case of pushpam pharmaceuticals co. vs. collector of central excise, bombay - 1995 (78) elt 401 (sc), which holds that the act of the assessees must be deliberate to invoke longer period of limitation. he supports the impugned order passed by the lower appellate authority. 5 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... the input services. legal provisions 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 of ..... goods (xviaa) provide for the credit of service tax leviable under chapter v of the finance act, 1994 (32 of 1994) paid or payable on taxable services used in, or in relation to, the manufacture of excisable goods from the above statutory provisions, it is seen that the central govt. has the power to make rules to provide for credit of (i) duty .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... look at the provisions of the cenvat credit rules, 2004, which have been framed invoking the statutory rule making powers conferred under section 37 of the central excise act, 1944 and section 94 of the finance act, 1994. we find that the said rules define the expression input service under rule 2 (l) to mean any service, - (i) used ..... allowing such credit to be utilized for payment of any kind of duty on any excisable goods on and from such date. 6. section 94 of the finance act, 1994 allows the central government to make rules to provide, interalia, for the following:- (ee) the credit of service tax paid on the services consumed for providing a taxable ..... context of these cases. 5. the cenvat credit rules, 2004, have been made by the central government in exercise of the powers conferred by section 37 of the central excise act, 1944 and section 94 of the finance act, 1994. the provisions of the finance act, 1994 continue to govern the field of service tax in the absence of a separate law .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... goods; xvi(aa) provide for credit of service tax leviable under chapter v of the finance act, 1994 (32 of 1994) paid or payable on taxable services used in, or in relation to, the manufacture of excisable goods; it is clear from the above provisions that the central government has power to make rules to provide for credit of duty paid on goods ..... and credit of service tax paid on services used in or in relation to the manufacture of excisable goods. similar powers are available under section 94 of the finance act, 1994 to make rules to provide for credit .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... from which they would be required to discharge the liability of service tax is 18.04.2006 which is the date on which section 66a to chapter v of the finance act, 1994 was enacted. 2. on hearing both sides, i find that the issue stands settled by the decision of the hon ble bombay high court in indian national shipowners association ..... tax, delhi [2009 (15) s.t.r.385 (del.)]. the decision of the bombay high court has been followed by the tribunal in sharadha terry products ltd. vs commissioner of central excise, salem [2009-tiol-1769-cestat-mad]. 3. following the ratio of the above decisions, i set aside the demand as it pertains to the period prior to enactment of .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... the respondents had engaged the services of transport operators. notices were issued to them by the central excise authorities proposing imposition of penalty for contravention of the provisions of section 76 and 81 of the chapter v of the finance act, 1994 and as to why interest should not be recovered for delayed payment of service tax ..... in commissioner of central excise, vadodara vs gujarat carbon and industries ltd., 2008 (12) s.t.r. 3 (sc) holding that in the case of recipient of goods transport operator services, liability to file return was cast on assessees only under section 71a of the finance act, 1994 which was introduced in the finance bill, 2003 and ..... show-cause notices issued to assessees invoking section 73 were not maintainable. in the present case also, the scns have been issued invoking section 73 of the finance act, 1994. therefore, the ratio of the apex courts decision cited supra, is applicable on all fours to the facts of the present case and respectfully following .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... on which the service tax for the month of september 04 ought to have been paid until the payment of the tax, under section 76 of chapter v of the finance act, 1994. 2. i find that the issue as to whether the appellants are rendering tour operator services is no longer res in tegra as in the case of the same ..... i have heard both sides on the appeal against the order of the commissioner of central excise confirming a demand of service tax of rs.40,920/- together with interest by holding that the appellants herein were rendering tour operators services for the period from 10. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... be recovered along with interest in the same manner, as provided in rule 57i of the central excise rules, 1944, for recovery of credit wrongly taken. 4. ..... the adjudication order and allowed the appeals filed by the respondent on the ground that there is no machinery provision in the act or rules for its recovery. the learned ar submits that by section 82 of the finance act, 2005, there is retrospective amendment for rule 57cc insofar as if the manufacturer fails to pay the amount, it shall ..... present proceeding is that the respondent is liable to pay 8% of the value of the goods cleared under chapter x under rule 57cc / rule 57ad of the central excise rules, 1944. the period of demand is from april 2000 to november 2000 and from january 2000 to march 2000 in respect of both the appeals. the commissioner .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... the appellant submits that the appellant paid an amount of rs.2,61,818/- for the purpose of filing appeal before the commissioner (appeals) under section 35b of the central excise act, 1944. he submits that the appellant s factory was closed down on 14.2.2001. it is submitted that the amount of rs.2,61,818/- was paid from ..... 12.2000 dropped the demand of duty. 2.1 in the meantime, the appellant filed refund claim consequent to order-in-appeal dated 28.9.1998. the assistant commissioner of central excise vide order-in-original no. 26/99 dated 30.3.99 rejected the refund claim on the ground of unjust enrichment. the appellant filed appeal before commissioner (appeals), ..... held that refund in cash paid from cenvat account would not be eligible. he also relied upon the decision of the tribunal in the case of lavkush textiles vs. cce 2012 (282) elt 545. he further submits that the appellant had not placed any evidence that after reversal of the credit they have paid duty from the pla for the .....
Tag this Judgment!