Shri P R Mehta VS C.C.E. & S.T.-Vadodara-I

Judgement Date: 19-May-2017

Order: Shri Ashok K Arya, Member (Technical) Shri P R Mehta is in appeal against OIA No. COMMR-A-/50/VDR-I/2008 dated 27/03/2008 whereunder interalia demands of service tax of Rs. 65,325/- and of Cenvat Credit of Rs. 18,066/- alongwith penalties have been sustained. The brief facts are that: i)             The appellant short paid service tax of Rs….

Order: Shri Ashok K Arya, Member (Technical) Plastichemix Industries is in appeal against the Order-in-Appeal No.451/2012-13 dated 18.2.2012 whereunder, inter alia the original order dated 31.10.2011 confirming the demand of service tax of Rs.3,07,749/- along with interest and equivalent  penalty  has been sustained. The brief facts of the case are that (i)            The appellans had…

Order: Mr. Ashok K. Arya, Member (Technical) M/s Federation of Gujarat Industries is in appeal against the Order-in-Appeal No. Commr.(A) / 231/VDR-I/2007 dated 26.11.2007 passed by the Commissioner of Central Excise & Customs, Vadodara  whereunder  the demand of service tax amount of Rs.15,330/- along with penalties u/s 76 & 78 of the Finance Act, 1994…

Order: Ms. Sulekha Beevi C.S., Member (Judicial) The above appeal is filed by the appellant being aggrieved by the order passed by the Commissioner of Service Tax under section 84 of the Finance Act, 1994. The appellants are engaged in providing general sales agency service to various international airlines. A show cause notice was issued…

Order: Shri S.S Garg, Judicial Member Revenue has filed these two appeals against two impugned order dated 28.1.2016 and 29.2.2016 passed by the Commissioner (A). Since the issue involved in both the appeals is identical, therefore both the appeals are being disposed of by this common order. For the sake of convenience, the facts of…

Order: Mr. Ashok Jindal, Member (Judicial)            The appellant is in appeal against the impugned order wherein the refund claim has been rejected under Rule 5 of the Cenvat Credit Rules, 2004. The brief facts of the case are that the appellant is 100% EOU and manufacturer of Cellular Phone which is exempted from payment…

Order: Dr. P. Jyothimani, J. Member (J)(At Chennai) Application No. 110 of 2016 is filed by K.K. Plastic Waste Management Pvt. Ltd., Bangalore under Section 14 read with Section 18(1) of the National Green Tribunal Act, 2010 (NGT Act) praying for issuance of injunction against the respondents particularly, the Government of Karnataka from initiating any…

Order: Mr. Ashok Jindal, Member (Judicial)  The appellant is in appeal against the impugned order confirming the demand of interest for the intervening period. The facts of the case are that, the appellant being a service recipient, paid consideration of royalty to their foreign service provider (Associate Enterprise -Holding Company) during the period April 2012…

Order: Mr. Ashok Jindal, Member (Judicial)  The appellant is in appeal against the impugned order wherein the penalty under Section 76 and 78 of the Finance Act, 1994 has been imposed on them. Heard both sides.  Considering the fact that appellant has paid the entire amount of service tax along with interest, before issuance of…

Order: Mr. Ashok Jindal, Member (Judicial) These appeals are raising a common issue therefore, both the appeals are disposed of by a common order. The facts of the case are that as the service provider has availed input credit on certain inputs which were used in providing the output services.  The contention of the Revenue…

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