Tribunal Court May 2014 Judgments
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Vishal Ranka and Another Vs. Commissioner of Central Excise and S.T. V ...
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad
Decided on: May-21-2014
M.V. Ravindran; 1. When these stay petitions were called out, after hearing both sides for some time on the stay petition, we find that appeals themselves could be disposed of as they lies in a narrow compass. Accordingly, we dispose of the stay petitions and take up the appeals for disposal. 2. On perusal of the records, it is noticed that the first appellate authority had directed the main appellant to deposit an amount of Rs. 1.50 Lakh for hearing and disposing the appeal on merits. It is the case of the appellant that the order of the first appellate authority in directing them to deposit an amount of Rs. 1.50 Lakhs is patently incorrect and devoid of merits as the first appellate authority has not considered the factual position that all the services were rendered abroad. It is his submission that, if this order is not stayed and the matter is not disposed of on merits, there will be severe financial hardship. 3. In our view, the first appellate authority has directed the appel...
M/S. Filatex India Limited and Another Vs. Commissioner of Central Exc ...
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad
Decided on: May-21-2014
M.V. Ravindran; These two stay petitions are filed for the waiver of pre-deposit of the amounts confirmed as ineligible cenvat credit, interest thereof and penalties imposed. Adjudicating authority has confirmed the demand of approximately Rs. 21.19 Lakhs, interest thereof and equivalent amount of penalty imposed on the ground that appellant has availed ineligible higher cenvat credit on the materials purchased from an Export Oriented Unit. We propose to take up the appeals themselves as the first appellate authority has dismissed the appeals for non-compliance of the pre-deposit ordered by him of Rs. 3 Lakhs towards duty liability and Rs. 25,000/- towards penalty. Accordingly, we dispose of the stay petitions and take up the appeals for disposal. 2. Heard both sides and perused the records. 3. We find that the issue involved in this case is being contested by the main appellant inasmuch as, they are stating that the cenvat credit is availed by them on the documents provided by Expo...
M/S. Bharat Sanchar Nigam Ltd. Vs. Commissioner of Central Excise and ...
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata
Decided on: May-21-2014
Dr. D.M. Misra, J. 1. This is an Application seeking waiver of predeposit of Service Tax of Rs.18.88 lakh and penalty of Rs.51.26 lakh. 2. At the outset, ld. Advocate for the Applicant submits that initially, the demand was issued for a total amount of Rs.51,26,000/- which comprises of wrong availment of CENVAT Credit of Rs.32.37 lakh and short payment of Service Tax of Rs.18.88 lakh. He submits that the ld. Commissioner (Appeals), even though in the impugned Order-in-Appeal, their plea on disallowance of the CENVAT Credit is allowed, but no finding had been recorded on the short payment of service tax, in spite of the fact that in the memorandum of appeal, they had explained about the said issue of short payment of service tax. He also submits that the ld. Commissioner (Appeals) had also not recorded finding on the imposition of penalty by the Adjudicating Authority, even though he has reduced the demand substantially from Rs.51.00 lakh to Rs.18.00 lakh. 3. Ld. AR for the Revenue fair...
M/S Gujarat Adani Port Ltd. Vs. Cc Jamnagar
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad
Decided on: May-21-2014
H.K. Thakur, J. 1. Appeal No. C/472/2006 has been filed by M/s Gujarat Adani Port Ltd against Order-in-Original No. 58/Commissioner/2005, dt.27.12.05, passed by the Commissioner of Customs, Jamnagar. 2. Shri Hardik Modh, Ld.Advocate appearing for the appellant argued that the appellant is a Company registered under the Companies Act, 1956 and under a licence from the Government of Gujarat is engaged in the business of operating port at Mundra. The appellants have also been designated as Custodian under Section 45 of the Customs Act, 1962. On 22.04.2004, shipping line viz. M/s Sea World Shipping and Logistics Pvt. Ltd. filed prior Import General Manifest for 5,221.00 M.T. before arrival of cargo at Mundra Port. On 26.04.2004, vessel named M. T. Argoat Voy. 024 carrying cargo arrived and declared the cargo as condensate Crude Peroleum Oil (CPO). The vessel was berthed at 12.06 Hrs. On 27.04.2004, the Customs and Surveyor formalities were completed and the discharge of the cargo commenced...
Shyam Narayan Chouksey Vs. Bhopal Municipal Corporation Sadar Manzil, ...
Court: National Green Tribunal Principal Bench New Delhi
Decided on: May-21-2014
Dalip Singh, Judicial Member: 1. M.A. No. 238/2014 has been filed by the Municipal Corporation, Bhopal with the prayer to bring onto record the documents annexed as Annexure 1/A 1 Original Application No. 16/2014 affidavit of the Municipal Commissioner, Annexure 1A/2 the order of the Hon'ble High Court of Madhya Pradesh at Jabalpur in Writ Petition No. 6145/2002 passed on 11th April, 2014 and accompanying petition as well as the order dated 8th May, 2014 in the aforesaid writ petition. 2. The Applicant as well as the learned counsel appearing for the Respondents are unanimous in their submission that the entire matter pertains to the removal of encroachments from the Siddique Hasan Talab in the city of Bhopal resulting in pollution of the lake as well as areas around it and the same is also under active consideration and adjudication by the Hon'ble High Court of Madhya Pradesh and directions in the above noted writ petition are being issued regularly and the case is also being monitore...
The Port Conservator Port Office, Uttara Kannada Vs. Commissioner of C ...
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT
Decided on: May-21-2014
B.S.V. Murthy, J. The appeal has been rejected on the ground that the appellant did not file an application for waiver of pre-deposit of adjudication levies and stay application. In this case, on 23.9.2013 during the personal hearing, it was pointed out by the Commissioner (A) himself that no stay application had been filed and the appellants agreed to do so within 10 days and accordingly submitted the stay application on 27.9.2013, which was received on 30.9.2013. However, the Commissioner (A) passed the impugned order on 15.1.2014 without considering the stay application on the ground that the same has been filed belatedly. Even though learned AR relied upon the decision in the case of Dhampur Sugar Mills: 2005 (191) E.L.T. 521 (Tri.-Del.) and Natural Wood and Veneers Pvt. Ltd.: 2009 (244) E.L.T. 62 (Tri.-Bang.) to submit that the impugned order is correct and needs no interference, we find that both these decisions are not applicable to the facts of this case. In both the cases, no ...
M/S. Sun Construction Vs. Commissioner of Central Excise and S.T., Sur ...
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad
Decided on: May-21-2014
M.V. Ravindran, J. 1. When this stay petition was called out and heard at length, we find that the appeal itself could be disposed of as the issue involved in this case lies in a narrow compass. In view of this, we dispose of the stay petitions and take up the appeals for disposal. 2. Heard both sides and perused the records. 3. The issue involved in this appeal is whether the appellant is not required to include the value of services provided by them, the cost of free supplies and whether the services rendered by the appellant under Works Contract Services can be Works Contract itself when steel and cement is given free by the service recipient. 4. On perusal of the records, we find that the appellant has been taking stand before the adjudicating authority that free supply of cement and steel does not mean that contract entered by the appellant is not a Works Contract and in support of such claim, learned counsel brought to our notice the work order issued to them. On perusal of the...
M/S. Panoli Intermediate (India) Pvt. Limited Vs. Commissioner of Cent ...
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad
Decided on: May-20-2014
M.V. Ravindaran, J. 1. This application is filed for the waiver of pre-deposit of amount of duty, penalty and interest confirmed by the lower authorities. After hearing both sides for sometime on the issue, I find that the appeal itself could be disposed of at this juncture. Accordingly, after dismissing application for the waiver of pre-deposit of the amounts involved, I take up the appeal itself for disposal. 2. Heard both sides and perused the records. 3. On perusal of the records, it is noticed that the first appellate authority has dismissed the appeal filed by the appellant before him on the ground that appellant has filed appeal belatedly by 118 days. I concur with the views expressed by learned first appellate authority that he has no powers to condone the delay beyond 30 days in filing of appeal before him. This law is now well settled by the Apex Court in the case of Singh Enterprises 2008 (221) ELT 163 (SC). 4. In view of the settled position of law, I do not find any reason...
M/S. Techfab (India) Industries Limited Vs. Commissioner of Central Ex ...
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad
Decided on: May-20-2014
M.V. Ravindaran, J. 1. This application is filed for out of turn hearing of Appeal No. E/897/2012-SM. 2. After hearing both sides for some time on the matter, I find that the appellant has made out a case for out of turn hearing of the appeal. Accordingly, I allow the application and take up the appeal itself for disposal. 3. Heard both sides and perused the records. 4. The issue involved in this case is regarding denial of cenvat credit taken in respect of consultancy and professional fees paid by the appellant to Chartered Accountants. The case of the Revenue is that Chartered Accountant who had raised the bills on the appellant had mentioned that it was for legal services in respect of sales tax matters, banking facilities and other legal consultation in various matters (without identifying the nature of services) and such services came in to service tax net with effect from 01.03.2011 while the services were rendered during the period 2006-07 to 2009-10. The said denial of cenvat c...
M/S. Klj Plasticizers Limited Vs. Commissioner of Central Excise and S ...
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad
Decided on: May-20-2014
M.V. Ravindaran, J. 1. When this stay petition was called out, after hearing both sides for some time, I find that the appeal itself could be disposed of at this juncture as the issue lies in a narrow compass. Accordingly, I allow the application for the waiver of pre-deposit of the amounts involved and take up the appeal itself for disposal. 2. Heard both sides and perused the records. 3. On perusal of the records, I find that the issue involved is regarding availment of cenvat credit of the service tax paid on outward transportation of the goods. It is the case of the appellant that the said transportation charges are borne by the appellant and certificate of the Chartered Accountant to that effect was produced before the first appellate authority but due to oversight, they could not produce the annexures with the said certificate and hence, the said certificate was discarded by the first appellate authority. I find it so. It is also to be noted that the appellant has not produce...
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