Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
..... the original authority, the learned commissioner (appeals) heavily relied on certain provisions of the special economic zones act, 2005 and of the rules framed thereunder and arrived at the conclusion that any supply of goods to sez unit by any unit in the domestic tariff area (dta), coming within the ambit of export defined under section 2 (1) (ii) of the sez act, 2005, would satisfy the purpose of rule 5 of the cenvat credit rules, 2004. ..... should have been used in or in relation to the manufacture of the finished goods supplied to sez unit by way of export under bond/letter of undertaking and (ii) the cenvat credit taken on the inputs was practically not capable of being utilized for payment of duty on any final ..... refund of cenvat credit where any input or input service is used in the manufacture of final product which is cleared for export under bond or letter of undertaking, as the case may be, or used in the intermediate product cleared for export, or used in providing output service which is exported, the cenvat credit in respect of the input or input service so used shall be allowed ..... the context of applicability of rules 18 and 19 of the central excise rules, 2002 to a dta supplier who might claim duty-free clearance of goods under bond/letter of undertaking or rebate of duty paid on such goods or on raw materials used therein. ..... what matters is whether the clearance of the finished goods under letter of undertaking to the sez units amounted to export by the respondent .....
Tag this Judgment!Court : Karnataka
..... of the duty of excise leviable thereon; provided specifically such notification, no provided exemption to excisable goods which are produced or manufactured that, unless in in therein shall apply 35 (i) (ii) in a free trade zone or a special economic zone and brought to any other place in india; or by a hundred per cent export- oriented undertaking and brought to any other place in india. ..... be not hit by article 14 of the constitution by the division bench of this court in the case of shantilal & brothers vs state of karnataka and another reported in (1985)59 stc178while upholding the constitutional validity of section 6-b(i) of karnataka sales tax act, 1957 which provided for levy of one-half percent of turnover tax on every dealer whose turnover in a year exceeded ` 1 lakh and it came to be held that such classification does not bring in hostile ..... persons, methods and even rates for taxation if it does so (see willis on 'constitutional this statement of law has been approved by this court in the case of east india tobacco co. v. ..... circumstances be valid until it is cancelled or varied, notwithstanding tax payable that in respect of such goods is modified by amendment to this act. ..... kvat act has been enacted by the state legislature under entry 54 of list ii of vii schedule to the constitution of india which provides for levy of tax on sale or purchase of goods in the state and said enactment is in force with effect from 1st april, 2005, on all commodities except petrol, .....
Tag this Judgment!Court : Delhi
..... view, the uac, inter alia, arrived to the conclusion that the petitioner has violated the conditions of loa and bond-cum-lu, and has further acted in contravention of the provisions of special economic zone act, 2005 and the rules framed thereunder (sez rules, 2006).11. ..... disputes that it has persistently violated the provisions of the special economic zones act, 2005 or the rules made thereunder. ..... you shall abide by the provisions of special economic zones act, 2005and rules and orders/instructions made ..... of the impugned minutes, the letter of approval (loa) issued to the petitioner was cancelled. ..... in view of the information the uac, inter alia, concluded that activities of the petitioner were not in accordance with the object of the sez described under section 5 of sez act, 2005; the petitioner had indulged in wrongful activities and has been persistently violating the provisions of the sez act, 2005, the rules made thereunder, and the terms of the loa; the petitioner had admitted to mis-declaration of goods and had paid the penalty of 50 ..... the aforesaid decision, a show cause notice dated 14.01.2016 was issued calling upon the petitioner to show cause as to why the loa issued to it should not be cancelled for persistently contravening the provisions of sez act/sez rules and terms & conditions of loa/bond-cum-lut and as to why penalty should not be imposed on the unit in terms of rule 54 of sez rules, 2006 read with section 11 of the foreign trade (development & regulation) act, 1992. .....
Tag this Judgment!Court : Mumbai
..... , services and technology regarding special economic zone or between two special economic zones shall be governed in accordance with the provisions contained in the special economic zones act, 2005 (28 of 2005) ? 28. ..... proviso to section 5 is also clear inasmuch as in respect of special economic zones, the government may direct that the foreign trade policy shall apply to the goods, services and technology with such exceptions, modifications and adaptations as may be specified by it by ..... which are relied upon by mr.dada, learned senior advocate, by urging that in this case the issue of applicability of section 5 of the foreign trade act and powers conferred thereunder on the central government does not arise and therefore those decisions are not at all relevant. ..... the 4th respondent to this petition through the 5th respondent communicated by letter dated 8th july, 2014 that the petitioner's application seeking the benefits is deficient on account of the fact that the petitioner is promoting 'thyssenkrupp' brand which is not an indian brand and that ..... however, what he had before him was the letter dated 11th july, 2012 where the petitioner-yum restaurants (i) pvt.ltd was informed that its application was rejected because the name of company represents brand not ..... the petitioner received recovery letters dated 27th august 2014 whereunder ..... this letter/communication and order contained therein dated 8th july, 2014 relied upon the minutes of the meeting of policy interpretation committee .....
Tag this Judgment!Court : Chennai
..... ) "special economic zone" has the meaning assigned to it in clause (za) of section 2 of the special economic zones act, 2005 (28 of 2005) ..... added tax (cenvat)] on all excisable goods (excluding goods produced or manufactured in special economic zones) which are produced or manufactured in india as, and at the rates, set forth in the first schedule to the central excise tariff act, 1985 (5 of 1986); (b) a special duty of excise, in addition to the duty of excise specified in clause (a) above, on excisable goods excluding goods produced or manufactured in special economic zones specified in the second schedule to the central excise tariff act, 1985 (5 of 1986) which are produced or manufactured in india, as, ..... september, 1997 to the 31st day of march, 1998, or any other financial year, as the case may be, subject to the condition that the manufacturer shall not avail of the benefit, if any, under sub-section (4) of the section 3a of the central excise act, 1944 (1 of 1944) : provided that for the month of september, 1997 the commissioner may allow a manufacturer to pay the sum of rupees five lakhs by the 30th day of september, 1997: provided ..... hundred per cent export-oriented undertaking" means an undertaking which had been approved as a hundred per cent export oriented undertaking by the board appointed in this behalf by the central government in exercise of the powers conferred by section 14 of the industries (development and regulation) act, 1951 (65 of 1951), and the rules made under that act .....
Tag this Judgment!Court : Kerala
..... the 29th day of july, 2015 judgment the petitioner is aggrieved with ext.p9 order of the state rejecting a proposal for setting up a bio technology park in the 30 acres, said to be in the possession of the petitioner as per special economic zones act, 2005 (for brevity `act') and the special economic zones rules, 2006 (for brevity 'rules') framed by the central government, produced at ext.p1.2. ..... reading of the act & rules would indicate that no individual/private body has the capacity or competence to make an application for setting up a special economic zone (sez). ..... .p2: true copy of the letter dtd.29.3.2008 to the2d respondent along with application for setting up of special economic zone. ..... it is the prerogative of the state government to forward a proposal to the board constituted under the act and it mandates that while forwarding a proposal under sub rule (1), the state government shall ensure that the w.p.(c) ..... .p24: true copy of the performs for inspection fro declaring the section specific sez status dated nil. ..... the deputy secretary, board of approval for s.e.z, department of commerce and industry, government of india, udyog bhavan, new delhi-110 011 ..... such circumstance, the state government having rejected the proposal, there could be no claim for exemption under the act of 2008 since evidently there is no public purpose intended to be served. ..... ext.p22: true copy of the letter no.d/gm(r)/aastya biopharam/09 dtd.6.4.2009 issued by tamilnadu industrial development corporation .....
Tag this Judgment!Court : Karnataka
..... section 14 defines grant of licence which reads as under:-"67 the appropriate commission may, on an application made to it under section 15, grant a licence to any person (a) to transmit electricity as a transmission licensee; or (b) to distribute electricity as a distribution licensee; or (provided that the developer of a special economic zone notified under sub-section (1) of section 4 of the special economic zones act, 2005, shall be deemed to be a licensee for the purpose of this clause, with effect from the date of notification of such special economic zone ..... or supply of electricity under the provisions of the repealed laws or any act specified in the schedule on or before the appointed date shall be deemed to be a licensee under this act for such period as may be stipulated in the licence, clearance or approval granted to him under the repealed laws or such act specified in the schedule, and the provisions of the repealed laws or such act specified in the schedule in respect of such licence shall apply for a ..... period of one year from the date of commencement of this act or such earlier period as may be specified, at the request .....
Tag this Judgment!Court : Supreme Court of India
..... for the purposes of this clause, the expressions developer , special economic zone and unit shall have meanings respectively assigned to them in clauses (g), (za) and (zc) of section 2 of the special economic zones act, 2005. ..... in evidence against him, then such receipt shall be admitted in evidence against him on payment of a penalty of one rupee by the person tendering it; (c) where a contract or agreement of any kind is effected by correspondence consisting of two or more letters and any one of the letters bears the proper stamp, the contract or agreement shall be deemed to be duly stamped; (d) nothing herein contained shall prevent the admission of any instrument in evidence in any proceeding in a criminal court, other than a proceeding ..... durga trading corporation,7 cited paragraph 29 of garware wall ropes (supra) (extracted above) with approval for the proposition that an arbitration agreement exists only when it is valid and legal: 146. ..... potluri madhavilata,115 this court cited heyman (supra) with approval to hold that the termination of the underlying contract does not render an arbitration agreement inoperative. ..... bhaskar raju and brothers9 cited sms tea estates (supra) with approval. .....
Tag this Judgment!Court : Supreme Court of India
..... commission may, on an application made to it under section 15, grant a licence to any person (a) to transmit electricity as a transmission licensee; or (b) to distribute electricity as a distribution licensee; or provided that the developer of a special economic zone notified under sub-section (1) of section 4 of the special economic zones act, 2005, shall be deemed to be a licensee for the purpose of this clause, with effect from the date of notification of such special economic zone. ..... business of transmission or supply of electricity under the provisions of the repealed laws or any act specified in the schedule on or before the appointed date shall be deemed to be a licensee under this act for such period as may be stipulated in the licence, clearance or approval granted to him under the repealed laws or such act specified in the schedule, and the provisions of the repealed laws or such act specified in the schedule in respect of such licence shall apply for a period of one year ..... from the date of commencement of this act or such earlier period as may be specified, at the request of the licensee .....
Tag this Judgment!Court : Supreme Court of India
..... commission may, on an application made to it under section 15, grant a licence to any person (a) to transmit electricity as a transmission licensee; or (b) to distribute electricity as a distribution licensee; or provided that the developer of a special economic zone notified under sub-section (1) of section 4 of the special economic zones act, 2005, shall be deemed to be a licensee for the purpose of this clause, with effect from the date of notification of such special economic zone. ..... business of transmission or supply of electricity under the provisions of the repealed laws or any act specified in the schedule on or before the appointed date shall be deemed to be a licensee under this act for such period as may be stipulated in the licence, clearance or approval granted to him under the repealed laws or such act specified in the schedule, and the provisions of the repealed laws or such act specified in the schedule in respect of such licence shall apply for a period of one year ..... from the date of commencement of this act or such earlier period as may be specified, at the request of the licensee .....
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