Judgment Search Results Home > Cases Phrase: karnataka toddy workers welfare fund act 1981 section 14 offences by companies etc Court: customs excise and service tax appellate tribunal cestat

Commissioner of C. Ex. Vs. Bangalore Textiles (P) Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2005)(179)ELT494Tri(Bang.)

..... the revenue contends that the order passed by the commissioner (appeals) is not correct and proper in law as in terms of section 12b, every person who has paid duty of excise on any goods under the act shall, until the contrary is proved by him, be deemed to have passed on the full incidence of such duty to the buyers of ..... however, the commissioner held otherwise and noted that the sale price quoted in the excess invoice is only to facilitate the job workers to discharge his duty liability and has nothing to do with the job charges claimed by him in commercial invoices, therefore, he held that it couldn't be concluded that the duty incidence has been passed on to ..... in detail, has noted that the duty paid by the assessees has not been passed on to the consumer and, therefore, refund filed by them is required to be granted to them without being credited to the consumer welfare fund account. ..... the modvat channel cuts at this stage.the duty impact shown in pla of the job worker is being absorbed by the job workers as his incidental expenses (part of overhead expenses).when the sale invoice price contains duty paid particulars and their sale price is inclusive of excise duty, therefore, the deputy commissioner inferred ..... the job charges received by the assessees as a job worker is like a specific rate and it cannot be altered as and when the duly ..... karnataka handloom development corporation (khdc) and were collecting job ..... of overhead expenses, ced, inward and outward freight charges, etc. .....

The Commissioner of Customs and Central Excise Tirupati Vs. M/S. the I ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

..... of the observation made by the larger bench cannot be upheld, because, once the service tax is borne by the ultimate consumer of the service, namely the worker, the manufacturer cannot take credit of that part of the service tax which is borne by the consumer. ..... is in this context that when the assessee provides outdoor canteen facilities because of a statutory obligation imposed on him under section 46 of the factories act, it becomes a condition of service as far as the employees are concerned. ..... in this connection, the learned superintendent (ar) refers to para 12 of the karnataka high courts judgment and para 39 of the bombay high courts judgment. ..... states inter alia that the respondent reversed proportionate credit to the extent of rs.16,380/- and that the service tax borne by the workers (ultimate consumers of the service) was not availed as credit by the manufacturer. ..... for the original authority in de novo proceedings to ascertain whether (a) the respondent employed more than 250 workers during the material period and (b) the amount of rs.16,380/- reversed by them in their cenvat account in the month of march 2011 represents the service tax element in the cost of canteen coupons collected from their workers/employees during the relevant period. ..... she fairly points out that the tribunals decision in stanzen toyotetsu case (supra) has been upheld by the honble karnataka high court viz. ..... it may be a welfare measure but certainly it is not a charity provided by the employer to .....

Hindustan Zinc Ltd. Vs. Cce, Jaipur I

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi

..... -a-cab services availed for transportation of sick employees to the hospital is concerned, in terms of provisions of section 45(4) of the factories act, 1948, every factory having employees more than 250 is required to maintain ambulance room and hence hiring of ambulance is covered by the definition of input service; that as regards hiring of vehicle for transportation of workers children from their homes to the schools/tuitions centre and dropping them back, these services are also ..... service of rent-a-cab availed for transportation of employees children to schools/tuition centres, this, in our considered view, is a welfare activity which is not covered by the definition of input service in view of judgment of bombay high court in the case ..... so far as eligibility of cenvat credit in respect of rent-a-cab services availed for bringing workers /employees to factory and dropping them back home is concerned, the issue involved stands decided in favour of the appellant by the judgments of the honble karnataka high court in the cases of c.c.e. ..... relation to the ambulance services, in this regard, perusal of section 45(4) of the factories act, 1948 would show that the factories act casts an obligation that every factory to maintain first-aid service facility and if the strength of employees of factory is more than 500 , the factory is required to maintain ambulance room (medical room) of prescribed size containing prescribed equipment and medical facilities besides nursing treatment etc. .....