Judgment Search Results Home > Cases Phrase: finance no 2 act 2009 chapter iii direct taxes Sorted by: recent Court: customs excise and service tax appellate tribunal cestat delhi Page 12 of about 1,933 results (0.200 seconds)

M/S Bhilai Auxilary Indus. Vs. Cce, Raipur

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... that the said decision is under challenge before the karnataka high court and therein the decision has been stayed by the karnataka high court. obviously, the said decision has no applicability to the matter in hand nor it would be an hurdle to dispose of the matter in hand. rather, considering the decision of the punjab and haryana high ..... , appearing for the appellants informed that, the party has already expressed in writing that the tribunal should decide the matter on perusal of the records and, therefore, he has no submission to make in the matter. he has, however, drawn my attention to the fact that the decision of the larger bench in the matter of abb ltd. vs ..... claimant of such credit that the sale and the transfer of property in goods (in terms of the definition as under section 2 of the central excise act, 1944 as also in terms of the provisions under the sale of goods act, 1930) occurred at the said place. 9. it is true that the larger bench in abb ltd.s case (supra) .....

Cce, Chandigarh Vs. M/S Kisco Castings

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... allegedly received by the respondents was actually utilized for manufacture of final product. apart from relying on the end use certificate in that regard, there is no statement of fact made in that regard by the respondents either before the adjudicating authority or before the commissioner (appeals). even in the present appeal before the ..... dto/rta in relation to the verification of the vehicle numbers and, therefore, there was violation of basic principles of natural justice and on this count itself no fault can be found with the impugned order. he further submitted that, the end use certificate was never challenged by the department and, therefore, that clearly ..... the said order was passed on adjudication of the show cause notice dated 09th march, 2006. 2. the respondents herein are engaged in the manufacture of non-alloy steel ingots falling under chapter 72 of the central excise tariff act, 1985 and have been availing facility of cenvat credit. m/s shiv shankar iron and steel trading .....

C.C.E., Allahabad Vs. M/S K.M. Sugar Mills Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... , if any, paid on such goods, of the exempted final product charged by the manufacturer for the sale such goods at the time of their clearance from the factory. 5.2 from the above, it is seen that the amount payable is 8% of the total price of the exempted final product charged by the manufacturer for the sale of such ..... be demanded on the allegation that the party have contravened the provisions of section 3 and section 9(1(b)of the central excise act, 1944 read with rule 8 of the central excise rules, 2002. 3.2 the original authority dropped the proceedings initiated under notice dated 23.9.05. the order of the original authority was reviewed by the commissioner ..... per m. veeraiyan: this is an appeal by the department against the order of the commissioner (appeals) no.196-ce/alld/2007 dated 10.12.2007. 2. none appears for the respondents in spite of notice. heard the learned dr for the department. 3.1 the relevant facts, in brief, are that the respondent is a manufacturer .....

M/S Oswal Overseas Limited Vs. Cce, Meerut-ii

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... grinding wheels and the like and parts thereof falling under heading 6804 of the first schedule to the excise tariff act. under item no. (iii) refers to components, spares and accessories of the goods specified at item no. (i) and (ii) of the said definition. it is with reference to this clause of the definition of the capital goods that ..... could satisfy the ingredients of the definition of the term capital goods. 6. the expression capital goods has been defined in rule 2(a)(a) as the goods enumerated under item no. (i) to (vii). under item no. (i) the same enlists of the goods falling under chapter 82, chapter 84, chapter 85, chapter 90, heading 6805, ..... to pay interest on the amount due and payable under the said order. 2. few facts relevant for the decision are that the appellants are engaged in manufacture of sugar and molasses classifiable under chapter heading no. 1701 and 1703 of the central excise tariff act, 1985. the appellants availed cenvat credit to the tune of rs. 22075/- .....

C.C.E., Lucknow Vs. M/S Awadh Transformers Pvt. Ltd.(Engineering Divis ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... are not mandatory in as much as the same are to be moderated in terms of section 80 of the finance act, wherever necessary. 6. in view of the above, i hold that there is no merit in the appeals by the department. 7. therefore, the appeals by the department are rejected. cross-objections which are merely in support of the ..... recipient, the respondents have promptly paid service tax amounting to rs.50,328/-, rs.13,829 and rs.1,226/- in respect of their unit -i and unit - ii and engineering division respectively. they have also paid interest. the show cause notice was issued on 24.4.08. the original authority has held that case calls for leniency as ..... by them, they have not discharged service tax liability. service tax involved amounting to rs.50,328/-, rs.13829/- and rs.1,226/-, in respect of unit -i, unit -ii and engineering division respectively have been paid along with interest before issue of show cause notice. show cause notice was issued on 24.4.08 and original authority in addition .....

M/S Devi Dayal Aluminium Indus. (P) Ltd. Vs. Cce, Ghaziabad

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... absence of jurisdiction of the commissioner (appeals) to remand the matter. 5. the provision of law comprising of sub-section (3) of section 35a of the said act clearly discloses that, it is the duty of the commissioner (appeals) to pass an appropriate order either confirming, modifying or annulling the decision or order passed by the ..... original authority, but it has no power of remand which was there prior to amendment to section 35a in the year 2001. undisputedly, the impugned order was passed in 2008, that is, much ..... section 35a(3). 6. the learned advocate has drawn our attention to the decision of this tribunal in the matter of bharti electronics vs commissioner of central excise, delhi-ii, reported in 2009 (243) elt 213. 7. since the law point being abundantly clear, the commissioner (appeals) could not have remanded the matter. on this ground .....

Cc Vs. Malwa Industries Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... for levy of an additional duty. the duty is, in other words, in addition to the customs duty leviable under section 12 of the customs act read with section 2 of the customs tariff act. secondly, this duty is leviable at a rate equal to the excise duty for the time being leviable on a like article to the one ..... is not necessary for levying additional duty. as observed above, the object underlying under section 3 is to bring the importers at par with the domestic manufacturers. when no excise duty is leviable, it would follow that the importer would not be liable to pay any additional duty. the question as to whether the goods are actually produced ..... in the concessions notified could be of any kind and, even in the notifications under our consideration, they are many and varied. in respect of items falling under s.nos. 3 and 8, in particular, the actual users may be private individuals or authorities and need not necessarily be manufacturers using the goods in question is an 'industrial .....

Saraswati Shiksha Kendra Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... service tax of rs. 3,99,362/- and penalty @ rs. 100/- per day under section 76 of the finance act, 1994.2. admittedly, the appellant is running a commercial training or coaching centre within the meaning of clause (27) of section 65 of the finance act and is, therefore, rendering a taxable service within the meaning of sub-clause (zzc) of clause (105) of ..... that it is not a case of suppression or mis-statement so as to justify invocation of the extended period. on prima facie consideration of the matter, we find no substance in this contention and in the above premises we are unable to grant any waiver of the requirement of pre-deposit.6. we, therefore, direct the appellant to ..... held liable to pay 100% service tax, it is entitled to avail cenvat credit in terms of rule 3 of the cenvat credit rules, 2004. the said rule, no doubt, provides that provider of a taxable service can take credit on tax paid on any input service received from the provider of output service, but in the absence of .....

Cce Vs. Kamal Auto Industries

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2008)10STR460

..... of commissioner (appeals) dated 25^th april 2005 setting aside the order of assistant commissioner dated 29/11/05 and allowing the appeal of the respondent.2. the dispute relates to service tax under the finance act 1994. it is stated that the respondent, m/s kamal auto industries, is engaged in the business of sale of two wheel/four wheel motor vehicles ..... the receipts in their hand.4. having observed thus, the tribunal remitted the matter with a direction to the commissioner (appeals) to decide the case on merits as there was no finding on arrangement which existed under the agreement as to whether in reality any commission was being passed on the bank, or by the bank. it also remained to be .....

Anchor Agencies (P) Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2008)14STT335

..... rate on delayed payment of service tax in terms of section 75 of the act.2. the appellant is a clearing & forwarding agent (hereinafter referred to as 'c&f agent') within the meaning of clause (25) of section 65 of the finance act, 1994 (hereinafter referred to as 'act'). it is not in dispute that the services provided by a c&f ..... the 5^th of the following month immediately following the calendar month in which the payments are received towards the value of taxable services (an obvious reference to notification no. 07/2005 dated 01.03.2005). he further observed that the payment of service tax is contingent upon the value of the taxable service rendered. in other words, ..... the 5^th of the month immediately following the quarter in which the payments are received, towards the value of taxable services.the provision was amended yet again by notification no. 39/2007-st dated 12.09.2007, as follows: payment of service tax - (1) the service tax shall be paid to the credit of the central government. .....