Invoice - Year 2007 - Judgments

May 03 2007 (TRI)

Pharmalab Engineering Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: May-03-2007

Reported in: (2007)(119)ECC374

..... was not admissible to the appellant on the basis of invoices relied upon by the appellant and upholding the order of ..... considering the question of admissibility of modvat credit on the invoices issued came to a finding that the appellant had availed ..... the appellate commissioner the contention of the appellant was that the invoices were issued by the electronic division of manufacturer namely m .....

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Aug 03 2007 (TRI)

Gmr Energy Ltd. and Shri Vs. the Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT

Decided on: Aug-03-2007

Reported in: (2007)(122)ECC355

..... private limited and ge energy parts inc xix when the invoice clearly disclosed that the supply was in pursuance to an ..... the commissioner that the prices declared by ge in their invoices represent only the incremental value is factually incorrect inasmuch as ..... of entry the bills of entry were accompanied with commercial invoice and also the necessary statutory declarations the appellants had discharged .....

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Dec 13 2007 (HC)

JatIn Koticha Vs. Vfc Industries Pvt. Ltd.

Court: Mumbai

Decided on: Dec-13-2007

Reported in: 2008(3)ALLMR367; IV(2008)BC330; 2008(2)BomCR155; 2007(2)CTLJ432(Bom)

..... delivery of the goods in pursuance of each purchase order the invoices as stated above contained the terms and conditions there is ..... there should be pleadings that the terms and conditions of the invoices were applicable to the transaction 8 mr punjabi learned counsel ..... lakshman ltd air2000delhi156 for the proposition that the bill or invoice cannot be construed as a written contract and a summary .....

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Jan 04 2007 (TRI)

Deputy General Manager Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Jan-04-2007

Reported in: (2007)(116)ECC466

..... fell beyond six months from the date of issue of the invoices which was therefore inadmissible under rule 57g 5 as regards the ..... months contemplated would be following the date of issue of the invoice which date therefore cannot be included while computing that period of ..... after six months in respect of the former while the original invoice was not produced in respect of the latter 8 modvat credit .....

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Aug 21 2007 (TRI)

Commissioner, Central Excise Vs. Vandana Energy and Steel Pvt. Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Aug-21-2007

Reported in: (2008)(223)ELT83TriDel

..... credit was required to be allowed on the certified copy of invoice because there was no other allegation against the assessee he ..... by relying upon certified copy of extra copy of an invoice the appellate commissioner has obviously undermined the requirement to claim ..... for availing modvat credit on the basis of original copy of invoice prior permission of the assistant commissioner had to be obtained .....

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Dec 06 2007 (TRI)

Surya Light and Jagadish P. Bajaj Vs. the Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT

Decided on: Dec-06-2007

Reported in: (2008)(226)ELT74Tri(Bang.)

..... subsequently revealed that the importer s representative had sitting in bangalore fabricated the sri lankan invoice no cec 037 03 and packing list and forged the signature of the authorized signatory ..... that the department had falsely alleged that shri jagdish bajaj had fabricated the sri lankan invoice which is not corroborated with any documentary proof and that the statement of shri jagdish .....

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Dec 17 2007 (TRI)

incable Net (Andhra) Limited, Vs. Apaksh Broadband Limited and ors.

Court: Company Law Board CLB

Decided on: Dec-17-2007

Reported in: (2008)142CompCas860

..... not available to ascertain who actually took delivery of the goods covered by those invoices in some invoices stamp of the company which took delivery is missing but only contains purported ..... main grievances of the petitioners that aksh had dumped inferior quality cables inflated the invoices raised bogus invoices and failed to achieve any connectivity inspite of spending huge monies can be .....

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Sep 21 2007 (HC)

Nepc India Limited (Formerly Nepc Micon Limited) Vs. Atlantic Bridge A ...

Court: Chennai

Decided on: Sep-21-2007

Reported in: (2008)1MLJ76; [2009]94SCL296(Mad)

..... presented monthly in arrears for all fees and expenses payment required within 7 days of invoice as involvement diminishes the retainer would be reduced and then eventually eliminated upon receipt of ..... was no dispute regarding payability of 10000 dollars which had remained unpaid in respect of invoice no aba 100324 the amount payable towards consultancy fees and other admissible expenses had remained .....

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Apr 04 2007 (TRI)

Welcure Drugs and Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Apr-04-2007

Reported in: (2007)(117)ECC446

..... department had been a disgruntled employee of the appellant company who might have fabricated some invoices by photocopying means to persuade the officer of the department to make a case against ..... store keeper and authorised signatory in their statements separately accepted the existence of the parallel invoice there is no evidence on record that the statements were recorded under pressure and duress .....

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Mar 30 2007 (TRI)

Snc-lavalin/Acres Inc. Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Delhi

Decided on: Mar-30-2007

Reported in: (2007)110TTJ(Delhi)13

..... being routed through pe he also held that all the bills and invoices are being raised by the appellant on nhpc under the signatures ..... as most of the work relating to project in india and bills invoices relating thereto have been raised through the pe in india since ..... system of accounting the assessee was liable to declare if not the invoice value at least the value of work in progress since the .....

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