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Category Archives: CESTAT
   

CESTAT

2013-ITS-3218-CESTAT-Basf India Ltd. -Versus – Commissioner of Customs, Cochin , dated 4-4-2013

Substantive benefit of an exemption notification cannot be deniedon the ground that condition of the end use certificate required under the notification was not provided during stipulated time. Appeal allowed. Continue reading

2014-ITS-487-CESTAT-M/s. Shree Labdhi Prints -Vs- Commissioner of Central Excise & S.T., Surat , Date of Decision : 01.04.2014

The Gujarat High Court held that the explanation in Section 140 was for the purposes of liability in respect of commission of offences under the Act whereas there was no such corresponding provision in relation to the imposition of a penalty under the Act. The Gujarat High Court has also not considered the principle enunciated by the Supreme Court in the Standard Chartered Bank case. As a matter of fact, in a judgment of the Supreme Court in Prakash Metal Works v. Collector of Central Excise, 2007 (216) E.L.T. 660 (S.C.) Hon ble Mr. Justice S.H. Kapadia (as the Learned Chief Justice then was) speaking for the Supreme Court upheld an order of the Tribunal imposing a penalty on partners of a firm as well as on the partnership firm. Continue reading

2014-ITS-485-CESTAT- M/s. JMC Projects (India) Limited -Vs- Commissioner of Service Tax Ahmedabad , Date of Decision : 31.03.2014

The issue of admissibility of composition scheme for ongoing Works Contracts as on 01.6.2007 has since been decided by Hon ble Apex Court in the case of Nagarjuna Construction Company Limited vs. GOI [2012 (28) STR 561 (SC) which was not available before the Adjudicating authority at the time of passing the adjudication order in 2010. Secondly Adjudicating authority has not considered Para 2 of the CBEC Circular No. 128/10/2010-ST dated 24.08.2010 which is binding on the filed formations. Continue reading

2014-ITS-486-CESTAT-M/s. Wellsuit Glass & Ceramic Pvt. Limited -Vs- Commissioner Central Excise & S.T., Vadodara , Date of Decision : 31.03.2014

The improper method adopted by the Revenue for calculating duty was agitated by the appellants before the adjudicating authority as per Para 4 (xi) to (xxxiii) of the order-in-original dated 10.05.2011. It is observed that during conducting of gas consumption studies on 23/ 24.02.2010 by investigation only frit product code OP 202 was being manufactured. It has been contested by the appellant that different frit product codes may consume different quantities of gas. As the appellant is not undertaking the manufacture of one standard product, in the interest of justice, it will be appropriate to conduct a few more representative studies of different frit product codes in order to arrive at a more realistic gas consumption PMT of frit manufactured. Continue reading

2014-ITS-479-CESTAT-M/s Kalyani Textiles Pvt.Ltd. -Vs- CCE Surat-I , Dt.28.03.2014

There is no reason as to why in this appeal, having identical circumstances the case should not be remanded to the adjudicating authority. Therefore, after allowing the stay application the appeal itself is taken up for disposal. The OIA dt.07.01.2013 passed by the first appellate authority is set aside and the matter is remanded to the adjudicating authority for de-novo consideration and to decide the issue on merits after giving an opportunity of personal hearing to the applicant to explain their case.
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2014-ITS-480-CESTAT-M/s Transpek Silox Industry Ltd. -Vs- CCE Vadodara-I , Dt.28.03.2014

When these appeals were called out for hearing, Shri Hardik Modh, (Adv.) appearing on behalf of the appellant argued that identical issue has been decided by this Bench in the case of M/s Cadila Healthcare Ltd under Order No.A/11582/2013, dt.04.11.2013. Continue reading

2014-ITS-481-CESTAT-Gujarat Dyestuff Industries -Vs-  Commissioner of Central Excise & Service Tax, Vadadora-I , Dt.28.03.2014

Inasmuch as in the present case also, the ownership of the goods remain with the seller till the port area, it can be safely held that all the services availed by the exporter till the port area are required to be considered as input service inasmuch as the same are clearly related to the business activities. Activities relating to business are covered by the definition of input service and admittedly CHA and Surveyors services are relating to the export business. Continue reading

2014-ITS-482-CESTAT-M/s Transpek Silox Industry Ltd. -Vs- CCE Vadodara-I , Dt.28.03.2014

When these appeals were called out for hearing, Shri Hardik Modh, (Adv.) appearing on behalf of the appellant argued that identical issue has been decided by this Bench in the case of M/s Cadila Healthcare Ltd under Order No.A/11582/2013, dt.04.11.2013. Continue reading

2014-ITS-483-CESTAT-M/s Prabha Metal Industries -Vs-  CCE Ahmedabad , Dt.28.03.2014

The reason given by the appellant for seeking condoning the delay is that the proprietor s parents were suffering from various health problems and the appellant himself is suffering from chronic diabetes. No treatment related papers have been furnished by the appellant to establish that he was under any medical treatment or that his parents were having any serious ailments during the relevant period.
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2014-ITS-484-CESTAT-Elecon Information Technology Ltd. -Vs- Commissioner Cof entral Excise & Service Tax, Vadadora-I , Dt.28.03.2014

I find that the Assistant Commissioner in his order in para 10 has observed as under :
10.?Considering the entire facts and circumstances of the case the assessee has taken Cenvat on Debit Note. As per Rule 4A of Service Tax Rules, 1994 the documents submitted is not showing the relevant particulars like (i) Name & Address, Regn., No., of the commission agent, (ii) the name and address of the person who receiving taxable service (iii) the description, classification and value of taxable service provided, (iv) the service tax payable thereon. They have availed credit of service tax on the basis Debit Note. They only furnished the payment particulars in respect of service tax paid by the service provider and attached computer generated work sheet in their favour only under which M/s. Pharma Lab India Pvt. Ltd. Mumbai has paid month wise wherefrom it is not cleared whether it is paid for the said assessee. Continue reading

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