Tribunal Court April 2014 Judgments
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M/S. N.K. Overseas Vs. Cc. Ahmedabad
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad
Decided on: Apr-11-2014
M.V. Ravindran, J. 1. The appeal is directed against Order-in-Appeal No.188/2010/ CUS/COMMR(A)/AHD, dt.28.09.2010 passed by the Commissioner of Customs (Appeals), Ahmedabad. 2. The relevant facts that arise for consideration as recorded by the appellate authority is as under: (i). The Appellant M/s. N.K. Overseas had imported ICs, Transistors etc. vide Invoice No. 1HK1/5182/10/98 dated 07.10.98 at Air Cargo Complex Ahmedabad and the said goods were cleared vide Bill of Entry No.6757/98 dated 27.10.1998. The said consignment was detained by the Customs officers on the ground that the prices shown in the said bill of entry and invoice were very low. The inquiries were made with Directorate of Valuation, Mumbai and other ports of imports to obtain the contemporaneous import prices (ii). The appellant had also imported another consignment of similar goods vide Bill of entry No.201/99 dated 1.1.99 and same were also detained for further inquiry. (iii). The detained goods were released provi...
M/S. Industrial Products Inc. Vs. Commissioner of Central Excise and S ...
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad
Decided on: Apr-11-2014
H.K. Thakur, J. 1. This stay application and appeal has been filed by the appellant against OIA No. VAD-EXCUS-001-APP-547-2013-14 dated 10.12.2013 passed by Commissioner (Appeals), Vadodara. Under this one paragraph order, the first appellate authority has dismissed the appeal filed by the appellant for not complying with the interim order dated 11.10.2013 under which a pre-deposit of Rs. 89,610/- was ordered. 2. Shri S.R. Dixit, Advocate appearing on behalf of the appellant argued that the issue involved in the present proceedings is service tax liability on renting of immovable property. It was his case that the period of demand is June 2007 to September 2010 only. It is his submission that retrospective amendment made in 2010 was to be applicable to only those cases where show cause notices are already issued and proceedings initiated. The present situation where show cause notice issued in May 2012, after the amendment is time barred and in view of the Delhi High Courts order i...
Cceandst. Surat Ii Vs. Shabanam Synthetics
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad
Decided on: Apr-11-2014
H K Thakur, J. 1. The present appeal filed by the Revenue is directed against Order in Appeal No. SKSS/ 193/ SURAT-II/ 2010 dated 02.11.2010 in respect of M/s Shabnam Synthetics (Unit-2) (100% EOU), Surat (Respondent). 2. Briefly stated the facts of the case are that the respondent (100 % EOU) paid an amount of Rs. 9,36,037/- towards excise duty during the course of an investigation on 03.07.2003, consequent upon detection of shortage of 28,028 Kg. imported POY by the Central Excise Officers on 24.06.2003. However, the adjudicating authority held vide his order dated 17.02.2009 that actual shortage of imported POY was 7,703 Kgs. involving duty of Rs. 2,57,253/-. On 26.08.2009, the respondent filed refund claim of the excess deposit of Rs. 6,78,784/- made with the jurisdictional Deputy Commissioner, who rejected the same vide his Order in Original dated 12.01.2010 on the grounds that the respondent failed to prove that the incidence of duty paid had not been passed on to another person....
M/S. Nirma Ltd. Vs. Cce and St. Vadodara
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad
Decided on: Apr-11-2014
H.K. Thakur, J. 1. This appeal is directed against Order-in-Appeal No. SRP/ 302/ VDR-I/ 2012 dated 14/09/2012, passed by the Commissioner (Appeals), Central Excise, Customs and Service Tax, Vadodara. 2. Briefly stated the facts are that the appellant, is a large scale unit, spread over an area of about ten square kilometers and engaged in manufacture of Linear Alkyl Benzene (LAB) falling under Chapter 38 of the Central Excise Tariff Act, 1985. There are internal roads within the factory premises for proper functioning of the manufacturing unit. The appellant got the internal roads repaired through contractors from time to time on payment of service tax. The appellant also availed security services from Security Agency on payment of service tax to ensure security of the manufacturing unit. In the case of Security Services, the appellant had provided a vehicle to the Security Agency for exclusive use of the security personnel for taking rounds of the factory within the factory premise in...
M/S. Tuscon Engineers Pvt. Ltd. Vs. Commissioner of Service Tax, Kolka ...
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata
Decided on: Apr-10-2014
Dr. D. M. Misra, J. 1. This is an application for waiver of predeposit of service tax of Rs.4.71 Crores and equal amount of penalty imposed under Section 78 of the Finance Act, 1944. 2. At the outset, the ld.C.A. appearing for the Applicant, has submitted that during the period from 2005-2006 to 2009-2010, they have rendered services under the category of Industrial and Commercial construction services to various clients by way of erection, commissioning, installation of cement plants. He submits that the ld. Adjudicating Authority has confirmed the demand denying the benefit of Notification No.1/2006-ST dated 01.03.2006. It is his submission that in execution of the contract of various cement plants, the Applicant purchased the raw materials for the clients and later got it reimbursed ; also the major portion of the material involved in execution of contract, are purchased by them and used in the execution of work. The ld. C.A., in support, placed the bills, invoices relating to purch...
Cce, Madurai Vs. M/S. Tvs Srichakra Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
Decided on: Apr-10-2014
1. Revenue filed this appeal against the order of the Commissioner (Appeals). 2. Heard both sides and perused the records. 3. The respondent is engaged in the manufacture of tyres and flaps classifiable under Chapter 40 of the CETA, 1985. The issue involved in this case is whether the respondents are eligible to avail input service credit for the service tax paid on services provided by the outdoor caterer in the factory premises and on life insurance policies to provide coverage on occupational risk at their unit by paying premiums on the policies in favour of the factory workers. The original authority dropped the demand. Revenue filed appeal before the Commissioner (Appeals). By the impugned order, the Commissioner (Appeals) rejected the appeal filed by Revenue. Hence, Revenue has filed this appeal before the Tribunal. 4. I find that the Tribunal in the case of Millipore India Ltd. Vs. CCE, Bangalore II 2009 (236) ELT 145 allowed the credit on service tax paid on medical and insuran...
M/S. Mohta Technocrats Pvt. Ltd. Vs. Commissioner of Central Excise, B ...
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata
Decided on: Apr-10-2014
Dr. D. M. Misra, J. 1. Vide Order No.SO/71401/2013 dated 20.11.2013, while disposing of their Stay Application, the Applicant were directed to deposit 50% of the Service Tax and report compliance by 21.01.2014. Aggrieved by the said Order, the Applicant preferred a Writ Petition before the Honble High Court at Calcutta, and the Honble High Court by an Order (WP. No.50 of 2014) dated 24.01.2014 remanded the case to this Tribunal with a direction to consider the said Application, afresh. Accordingly, the matter is taken up for hearing, today. 2. Ld. Advocate for the Applicant submits that inadvertently, the counsel who appeared earlier before this Tribunal, had advanced some wrong submission, and accordingly, vide the Stay Order dated 20.11.2013, the Tribunal had passed the Order directing the Applicant to make the predeposit of 50% of the Service Tax. He, however, submits that even though they were in possession of necessary documents to show that the receipts during the period prior to...
Cce, Chennai I Vs. Futura Fibres
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
Decided on: Apr-10-2014
1. Revenue filed this appeal against the order of the Commissioner (Appeals) whereby the adjudication order was set aside. 2. Heard both sides and perused the records. 3. The issue involved in this case is whether the respondent is eligible to avail CENVAT credit on service tax paid on outward transportation service during the period from April 2007 to January 2008. 4. On perusal of the impugned order, I find that the Commissioner (Appeals) following the decision of the Tribunal in the case of India Cements Ltd. Vs. CCE 2007 (216) ELT 81 set aside the adjudication order. The Larger Bench of the Tribunal in the case of ABB Ltd. Vs. CCE 2009 (15) ELT 23 held that CENVAT credit is eligible on service tax paid on outdoor transportation service. The Honble Karnataka High Court upheld the decision of the Larger Bench of the Tribunal subject to benefit applicable prior to 1.4.2008. Revenue in the grounds of appeal stated that the decision of the Larger Bench of the Tribunal in the case of ABB...
Prayank Prayagraj Aggarwal, Ahmedabad Vs. Commissioner of Central Exci ...
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad
Decided on: Apr-10-2014
H.K. Thakur, J. Sr. No.Appeal No.Name of AppellantOIO/ OIA No. and Date(i)E/3491/2005Shri Prayank Prayagraj Aggarwal147, Sunrise Park, Near Drive-in- Cinema, Ahmedabad OIO No. 34/Commr (Adjudication)/ 20052005 dt 21.7.05(ii)E/3492/2005M/s. Rajesh Enterprises, Narol Ahmedabad OIO. 34/Commr (Adjudication)/2005 dt 21.7.05(iii)E/3493/2005M/s. Shree Govind Synthetics Pvt. Limited. 193/3 and 4, Shahwadi Ranipur, Narol, Ahmedabad OIO. 34/Commr (Adjudication)/2005 dt 21.7.05(iv)E/858/2006Commissioner of Central Excise, AhmedabadOIO. 34/Commr (Adjudication)/2005 dt 21.7.05(v)E/819/2007M/s. Rajesh Enterprises193/3 and 4, Shahwadi Ranipur Patia, Narol, AhmedabadOIA No. 143 and 144/ 2007 (Ahd-I) dt. 30.3.2007(vi)V E/819/2007M/s. Rajesh Enterprises193/3 and 4, Shahwadi Ranipur Patia, Narol, Ahmedabad OIA No. 143 and 144/2007 (Ahd-I) dt. 30.3.20072. Appeals mentioned at Sr. No. (i) to (iii) are filed by the appellants with respect to OIO No. 34/Commissioner (Adjudication)/2005 dated 21.7.2005 passe...
M/S Surat District Cricket Association Vs. Cce Surat-i
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad
Decided on: Apr-10-2014
M.V. Ravindran, J. 1. All these appeals are taken up for disposal by a common order as the issue involved in these cases is same. 2. Heard both sides and perused the records. 3. Ld. Counsel submits that the issue is now squarely settled by the judgment of Hon'ble High Court of Gujarat in the case of Sports Club of Gujarat Ltd Vs UoI 2013 (31) STR 645 (Guj.) 4. Ld. Departmental Representative, on the other hand, submits that Revenue has filed a SLP before the Apex Court against the said judgment and the matter is admitted. 5. On perusal of the records, we find that the issue is regarding taxability of the appellant under the category of Club or Association Service, falling under Section 65(105)(zzze) and 65(25a) of Finance Act, 1994. Ld. Counsel was correct in submitting that these two Sections of Finance Act, 1994 have been struck down as ultra vires by Hon'ble High Court of Gujarat in the case of Sports Club of Gujarat Ltd Vs UoI (supra). We find that once the classification of servic...
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