Search Results for Tag : Confirmation
Notifications & Circulars
Powers conferred by Section 405 of the Companies Act, 2013(22.01.2019)
S.O.368(E).--Whereas, the Central Government vide notification number S.O. 5622(E), dated the 2nd November, 2018 has directed that all companies, who .....
Tags : Powers, Provision, Confirmation
Judgments
Statement of person relied upon in confirming demand be allowed to be cross-examined(13.06.2017)
Appellants are engaged in manufacture of copper tubes and availed benefit of CENVAT credit on various inputs, including copper ingots. On basis of inv.....
Tags : Witnesses, Cross-examination, Demand, Confirmation
Handling of transportation of goods, by itself unless it is an organised activity would not fall within definition of cargo handling service(10.07.2017)
In facts of present case, Respondent was engaged in providing services relating to shifting and loading of railway sleepers to M/s. Rural Engineering .....
Tags : Demand, Confirmation, Validity
Payment of duty at enhanced value and clearance of goods in urgency cannot exclude or preclude Assessee form challenging assessed bill of entry(28.06.2018)
In facts of present appeal, the Appellant who is an importer had filed 200 bills of entry during the period w.e.f. 4th September, 2015 to 27th June, 2.....
Tags : Demand, Confirmation, Differential duty
CENVAT credit on GTA service is not eligible from factory to buyer's premises and eligible only upto place of removal which is factory gate(09.07.2018)
The Appellants are manufacturers of radiators and parts and are availing the facility of CENVAT credit of duty paid on inputs and service tax paid for.....
Tags : Credit, Eligibility, Demand, Confirmation
CENVAT credit can be availed on the basis of debit notes(14.12.2018)
In instant matter, the Appellant herein is a Public Sector Undertaking engaged in manufacture of various petroleum products and have been availing the.....
Tags : Demand, Penalty, Confirmation
Transaction value is a normal price at which such goods are ordinarily sold by Assessee to a buyer where buyer is not related persons and price is sole consideration(15.11.2018)
The Appellants are engaged in manufacture of sponge iron, ingots, billets and silicon manganese. They are availing the credit of Cenvat duty paid on i.....
Tags : Demand, Confirmation, Validity
Extended period of limitation is only applicable in case of fraud, collusion, wilful mis-statement, suppression of facts or contravention of provision with intent to evade payment of Service Tax(04.12.2018)
The present appeal is directed against the impugned order passed by the Commissioner (Appeals) whereby the Commissioner (A) has rejected the appeal of.....
Tags : Demand, Confirmation, Extended period, Legality
When Appellant has reversed Credit as per Rule 6(3A)(ii) of CCR, 2004, Department cannot insist Appellant to pay an amount equal to 6% of value of the exempted services/products(11.02.2019)
The Appellants are engaged in providing 'Beauty Treatment Service' and 'Health Club and Fitness Service'. They are also engaged in trading activity an.....
Tags : Demand, Confirmation, Validity
Demand cannot be sustained unless all relied documents have been furnished to Appellant to enable them to defend themselves(07.06.2017)
Appellant is engaged in manufacture of brass, zinc, nickel, tin and lead alloys falling under Tariff Subheading 74.03 of 1st schedule to Central Excis.....
Tags : Demand, Confirmation, Validity
Charge of clandestine clearance cannot be established merely on basis of statement of Director(14.06.2019)
In facts of instant case, Appellant No. (1) is engaged in the manufacture of sponge iron falling under Chapter 72 of Central Excise Tariff Act, 1985 a.....
Tags : Demand, Confirmation, Legality
Once duty has been demanded on finished goods cleared in DTA, no duty demand can be made on the raw material(21.05.2019)
The Appellant No. 1 is a 100% EOU engaged in the manufacture of Polyester Twisted Yarn (PTY). One of the raw materials used by the Appellant No. 1 to .....
Tags : Demand, Confirmation, Legality
Reimbursable cost of expenditure is to be treated as a consideration for taxable services(08.12.2017)
Instant appeals are against the common impugned order of Commissioner of Service Tax. Both Revenue as well as the Assesses preferred appeal. The Appel.....
Tags : Demand, Confirmation, Validity
When contract between service provider and service recipient is of manufacturing, demand under man power supply cannot be made(18.10.2019)
The brief facts of the case are that, the Appellant entered into agreement with Nirma Limited, Bhavnagar (Nirma) accordingly to which the Appellant wa.....
Tags : Demand, Confirmation, Legality
Where shortage was insignificantly low as compared to total production and in absence of any positive evidence of clandestine removal, charge of clandestine removal cannot be sustained(01.11.2019)
Present appeal has been filed by Appellant against the confirmation of demand of Central Excise, interest and imposition of penalty under Section 11AC.....
Tags : Demand, Confirmation, Legality
Sub-contractor is independently liable to pay service tax even though service tax liability has been discharged by main contractor(05.08.2019)
The brief facts of the case are that, the Appellant had obtained work orders from Gujarat State Police Housing Corporation Limited (GSPHCL) and accord.....
Tags : Demand, Confirmation, Legality
Once goods were certified to be warehoused by consignee, consigner cannot be held responsible for contravention of law(12.09.2019)
The brief facts of the case are that, the Appellants are engaged in the manufacture of Polyester Knitted Fabrics from Polyester Yarn. They are clearin.....
Tags : Demand, Penalty, Confirmation
No service tax liability accrues from pure sale un-associated with any service component(13.12.2019)
The Appellant is a manufacturer of pharmaceutical products as well as trader. Proportionate denial of CENVAT credits taken on trading which was consid.....
Tags : Demand, Confirmation, Legality
For minor procedural lapse, substantial benefit cannot be denied(14.02.2020)
The Appellant is a manufacturer of dutiable goods-HDPE Pipes/LLDPE Pipes. PVC Moldings, fittings, etc. which are dutiable and also manufacturer of exe.....
Tags : Demand, Confirmation, Legality
Competent authority being a creature of the statute cannot act beyond its statutory jurisdiction(02.09.2020)
The Appellant is aggrieved by the order of the High Court affirming the demand by Respondent No. 1 for Rs. 51,97,196 plus interest, penalty and recove.....
Tags : Demand, Confirmation, Legality
For invoking extended period of limitation, there should be an intention to evade duty(14.09.2018)
The Appellants are having a unit of Maidens Hotels for providing Renting of Immovable Property Services, Mandap Keeper Service, Dry Cleaning Services,.....
Tags : Demand, Confirmation, Validity
Clandestine removal has to be established beyond doubt by adducing strong, sufficient and positive evidence and burden of proving the same is on Department(13.07.2020)
In facts of present case, the Appellant was issued a show cause notice proposing the recovery of excise duty amounting to Rs. 7,61,199 alongwith the d.....
Tags : Demand, Confirmation, Legality
If the invoice issued by manufacturer contains details of Assessee as consignee, they are entitled to Cenvat credit even if the buyer is unregistered(09.11.2020)
The facts of the case in brief are that, the Appellant is engaged in the manufacture of Pully, Belt Conveyor, parts and components of Conveyor System......
Tags : Demand, Confirmation, Legality
Unless the fees is for provision of information/data, the arrangement cannot fall under OIDAR for levy of service tax(05.07.2021)
Appeals have been filed to assail the order by which the two show cause notices have been adjudicated upon and service tax amounting to Rs. 2,02,31,14.....
Tags : Demand, Confirmation, Legality
If there is a legal dispute which involved interpretation of law, mala-fide intention with intent to evade payment of service tax cannot be attributed to the assessee(19.04.2021)
The brief facts of the case are that, the Appellants were engaged in supply of manpower to various industrial organizations as per the arrangements wi.....
Tags : Demand, Confirmation, Legality
Trading is an exempted service, Rule 6(3) of CENVAT Credit Rules applies in case credit has been taken on input/input services used in trading activity(07.08.2019)
The Appellant is a manufacturer of air conditioners and refrigeration products. They also undertake works contract service, erection commissioning and.....
Tags : Demand, Confirmation, Legality
Activity of Freight Forwarding per se is not includible in CHA Services(26.07.2021)
The present appeal is directed against the impugned order passed by the Commissioner of Service Tax, confirming the demand of service tax of Rs. 84,81.....
Tags : Demand, Confirmation, Legality
When the notification is very clear, there is no scope for entertaining any interpretation(31.08.2021)
The Appellant is engaged in the manufacture of cookies, biscuits, cakes, chocolates, sugar confectionaries; appellant was availing exemption under 8/2.....
Tags : Demand, Confirmation, Legality
Substantive right cannot be denied merely on procedural irregularity(12.07.2021)
The present appeal is directed against the impugned order passed by the Commissioner of Central Tax (Appeals) whereby the Commissioner has rejected th.....
Tags : Demand, Confirmation, Validity
There has to be some concrete evidence which would show clandestine manufacture of goods(27.12.2021)
The Appellants are engaged in the manufacture of copper ingots. A show cause notice was served upon the Appellant proposing the recovery of amount of .....
Tags : Demand, Confirmation, Legality
Once the Excise duty has been paid on DTA clearances, no customs duty can be demanded on raw material(31.01.2022)
In facts of present case, the Appellant, a 100% EOU, during the period September 2003 to November 2003 was engaged in manufacture of Texturized Yarn, .....
Tags : Demand, Confirmation, Legality
Grant of exclusive right to use the “know-how” would not fall in definition of Intellectual Property Right (IPR) for levying tax under Section 65(105)(zzr) of the Finance Act(08.06.2020)
Present Appeal has been filed to assail the order passed by the Commissioner to the extent it confirms the demand made under “intellectual property ri.....
Tags : Demand, Confirmation, Legality
Service tax can be levied only if consignment notes are issued(27.01.2022)
Present appeal has been filed to assail the order passed by the Commissioner, Customs, Central Excise & Service Tax, Commissionerate, confirming the d.....
Tags : Demand, Confirmation, Legality
Provisions of Section 9D of the Central Excise Act, 1944 are mandatory in nature and have to be followed by the Adjudicating Authority, the absence of which vitiates the adjudicating process(06.01.2022)
The Appellant is a trader of Iron & Steel products and is engaged in purchase and sale of CTD/TMT bars. According to the Department, present is a case.....
Tags : Demand, Confirmation, Validity
Charge of clandestine clearance is a serious charge and the onus to prove the same is on the Revenue by adducing concrete and cogent evidence(21.12.2021)
The instant Appeal has been filed by the assessee (Appellant) against the Order-in-Original passed by the learned Commissioner, confirming the demand .....
Tags : Demand, Confirmation, Legality
Highest Bidder has no vested right to have the public auction concluded in his favour(02.03.2022)
The instant appeal arises from the judgment and order passed by the Division Bench of the High Court setting aside the order passed by the Financial C.....
Tags : Auction sale, Confirmation, Validity
VAT and service tax are mutually exclusive and cannot be simultaneously levied(07.02.2022)
The Appellants are engaged in the business of supply, erection, commissioning and maintenance and repairs of lifts, elevators. They hold Central Excis.....
Tags : Demand, Confirmation, Legality
In absence of any consideration paid for the alleged commission agent services, no service tax can be demanded(07.02.2022)
The Appellant are merchant exporter and engaged in export of textiles goods such as fabrics, scarves, sarees, dress materials etc. to various countrie.....
Tags : Demand, Confirmation, Legality
Mere mentioning of product in the tariff is not sufficient to attract excise levy(18.10.2016)
Appellant is engaged in the manufacture of dry battery cell liable to central excise duty. They were availing Cenvat Credit of duty paid on inputs and.....
Tags : Demand, Penalty, Confirmation
Electricity charges reimbursed to the service provider by the service recipient not includible in gross value of service(11.04.2022)
In present case, an enquiry was conducted against the Appellant and on verification of documents, department noticed that, assessee are providing 'Bus.....
Tags : Demand, Confirmation, Legality
Ownership of goods is immaterial for the purpose of fixing duty liability(13.01.2021)
Present Appeal has been filed against confirmation of demand of Central excise, Interest and Imposition of Penalty. Learned Counsel for the Appellant .....
Tags : Demand, Confirmation, Legality
Sale price realized by an Assessee be regarded as price inclusive of excise duty(15.05.2017)
In present case, Appellant was manufacturing un-branded Soft Drink Concentrates and were classifying said goods prior to April 2005 under six digit cl.....
Tags : Demand, Confirmation, Validity
Extra consideration received for subject goods in form of subsidy or otherwise has to be treated as part of assessable value(30.03.2017)
Appellant is in appeal against Order-in-Original passed by Commissioner, whereunder various demands along with interest and equivalent penalties have .....
Tags : Demand, Confirmation, Validity
When the actual cost towards handling charges are available, notional addition is not legally tenable(23.08.2017)
The Appellant is engaged in air transport business both in domestic and international sector. They operate some of their air crafts in domestic sector.....
Tags : Demand, Penalty, Confirmation, Legality
Notes of HSN can be relied upon to decide the classification(04.10.2021)
The Appellant is a manufacturer of medical and dental equipment and furniture and is registered with Central Excise department. Its records were audit.....
Tags : Demand, Confirmation, Legality
To hold the product as excisable, actual marketing or sale of goods is not necessary(12.10.2017)
In facts of present case, the Respondent is a manufacturer of agarbathi perfumes. The agarbathi perfumes are odoriferous compound prepared by the Resp.....
Tags : Demand, Confirmation, Validity
In absence of investigation of consignee/buyer of goods, demand is not sustainable(13.12.2017)
In facts of the case, based upon search by the officers of Directorate General of Central Excise Intelligence, Assessee-appellant was issued with Sho.....
Tags : Demand, Confirmation, Validity
When adopting a particular process, if a transformation takes place, which makes the changes in the character and usage of the product, the process would amount to "manufacture"(23.07.2018)
The Appellants herein are the house labour contractors of Larsen & Toubro Ltd. (L & T) who is the principal manufacturer of transmission towers and is.....
Tags : Demand, Confirmation, Validity
Institute in academics, cannot be presumed, to have a lack of clarity qua the language of legal provisions and respective notifications/circulars(30.07.2018)
The facts relevant in present case are that, IILM Institute of Higher Education is being run by a charitable society registered under Societies Regist.....
Tags : Demand, Confirmation, Validity
Where addition has been made on estimation basis, no penalty under Section 271(1)(c) of IT Act could be made qua such addition(16.02.2022)
Present appeal is filed by the assessee against order passed by the Learned Commissioner of Income-tax (Appeals) relating to the assessment year 2010-.....
Tags : Penalty, Confirmation, Legality
Deemed exports cannot be clubbed for the purpose of calculation of clearances in DTA(14.08.2018)
Present appeals have been filed by Surya Life Sciences Limited and its director against confirmation of demand of duty and imposition of penalties. Le.....
Tags : Demand, Confirmation, Validity