Commissioner Of S.T.-Service Tax-Ahmedabad Vs Young MensChristain Association
.... nd that the Learned Commissioner (Appeal) while deciding the unjust enrichment, given the following finding in his order:- “7. The issue pertains to applicability of unjust enrichment in the refund claims sanctioned by the adjudicating authority. The respondents had filed the claims in vie ...
Customs, Excise And Service Tax Appellate, Ahmedabad
Rama Newsprint And Papers Ltd Vs Commissioner Of C.E. & S.T.-Surat-II
.... herefore element of suppression of fact cannot be sustained. On this ground alone, the penalty is liable to be set aside. 3. Shri Ajay Kumar Samota, Learned Superintendent (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. We have carefully consid ...
Customs, Excise And Service Tax Appellate, Ahmedabad
Apex Logistics Vs Commissioner Of C.E. & S.T-Rajkot
.... finding was given by the Learned Commissioner, it is found that this contention has been raised by the appellant which is recorded at para 13.1(a) of page No. 10 of the Commissioner’s order. 2) The appellant have also raised issue that the employees in respect of which the demand under ‘man ...
Customs, Excise And Service Tax Appellate, Ahmedabad
M/S Pristine Facility & Management Services Pvt. Ltd Vs Commissioner Of Customs, Central Tax, Noida
.... ther submitted that the Appellant always procured Form A-1 from the SEZ units/Developers before providing services to them. It is the case of the Appellant that since all the documents were resumed by the Officers of Service Tax Department at the time of search of the premises of the Appellant o ...
Customs, Excise And Service Tax Appellate, Allahabad
M/S. Godrej Consumer Products Ltd. (Liquid Unit) And Others Vs Commissioner Of GST & Central Excise
.... e 26 (ii) of Central Excise Rules, 2002. After due process of law, the adjudicating authority confirmed the penalties. Aggrieved by the order, the appellants are now before the Tribunal. 3. We have heard Ms. Manasa, learned counsel for the appellant and Shri M. Ambe, Deputy Commissioner for ...
Customs, Excise And Service Tax Appellate, Chennai
C A D Vision Engineers Pvt Ltd Vs Commissioner Of Customs & Central Tax (Appeals-I) Hyderabad
.... under the new regime and to be taken as credit in their electronic ledger under the Act, subject to provisions under the relevant rules and procedures. The second provision was in terms of Section 142(3) and third under Section 142(9)(b). A plain reading of the provisions would indicate that, in ...
Customs, Excise And Service Tax Appellate, Hyderabad
M/S Shri Shakti Resorts & Hotels Ltd Vs Commissioner Of Central Tax (Appeals-II) Hyderabad
.... g service tax and have collected also. In this regard, the Learned Advocate for the appellant countered the submissions of the Department that they had actually collected service tax as nothing of that effect has been brought in show cause notice or on record that they had actually collected the ...
Customs, Excise And Service Tax Appellate, Hyderabad
M/S. Bajaj Allianz General Insurance Company Limited Vs Commissioner Of Central Excise & Service Tax, Pune-I
.... CGST & CE reported in 2023 (2) TMI 1093 – CESTAT MUMBAI, Future General India Insurance Co. Ltd. Vs. CC reported in 2023 (4) TMI 922 - CESTAT MUMBAI, Tata AIG General Insurance Co. Ltd. Vs. CGST & CE reported in 2023 (11) TMI 472 - CESTAT MUMBAI. His further submission is on the is ...
Customs, Excise And Service Tax Appellate, Mumbai
M/s. Sri Krishna Alloys Vs Commissioner of Customs (Imports)
.... dismissed the appeal without giving them an opportunity to be heard against which, the present appeal has been filed before this forum. 3. Heard Shri M.A. Mudimanna, learned Advocate for the appellant and Shri N. Satyanarayanan, learned Assistant Commissioner for the respondent-Department, ...
Customs, Excise And Service Tax Appellate, Chennai
M/s.S.Thartius Engineering Contractors Vs Commissioner Of CGST & Central Excise
.... ranarayanan appeared and argued for the appellant. It is submitted that the period involved is prior to 01.06.2007. It is submitted by the counsel that the composite contracts which involve both use of materials as well as rendition of services cannot be subject to levy of service tax prior to 0 ...
Customs, Excise And Service Tax Appellate, Chennai
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