them and in support of the same, following case laws were quoted:-
( i) State of Madras vs. Radio & Electricals reported ... admissible to them. In support of their contention, they quoted the following two case laws:-
(i) Shabana Steel vs. CCE reported
packing materials. However, in some cases, their customers bring the packing materials i.e. plastic containers themselves, in which case the appellant is charging only ... Supreme Court wherein the similar issue is settled. I quote gist of some of these judgements as under:-
i) In the case
2005-TRU
dated 27.07.2005 which clearly stated that, I quote:-
"9.3 However, such cleaning services in relation to
agriculture, horticulture, animal husbandry or
Service ... very much
identical to the issue before me. As such I quote the
relevant abstract of the order:-
"12. Further, the claim
17th June, 2002. As per quotation, the following wholesale prices were quoted.
(i) TS-A 6955 DHS 147.00 each paid(Wholesale ... impugned
(e) TSA 6995 US$ 170.00 goods
As per analysis of the quote in the proforma invoice and the price print out obtained from
impose penalty when duty evasion is intentional by suppression of facts.
I quote the relavant paras 15.1 and 15.2-
8|Page ST/10452/2018 ... also very relevant and I quote the following
head notes.
Penalty Mandatory penalty - Nature of - Penalty under Section 11AC
of Central Excise
otherwise. In support of the said contention, following case laws are quoted:
( i) Commissioner of Central Excise vs. Decent Dyeing ... similar case was adjudicated by the Commissioner, Mumbai I vide order No. 01/M-I/2009/155 dated 03/02/2009 wherein no penalty
Rule 4 A of Service Tax Rules, 1994.
18. Now, I refer to provisions of Rule 4 A of Service Tax
Rules, 1994, applicable ... payable thereon....."
19. Since the goods involved are Capital goods, I quote the
contents of Rule 11 of Central Excise Rules, 2002, as
below
covering the second shipment, it was mentioned that prices that I quoted are the prices of Schedule E in the contract but with an additional ... Bangalore, of Ms Cardwell it was mentioned that The prices that I quoted are the prices of Schedule E in the contract but with
been held that & to quote:
"6. The duty of excise is leviable under Entry 84 of List I of the
VIIth Schedule ... attract levy of excise duty." End of
quote.
I therefore find that manufacture is still an essential condition
for leviability of excise duty.
.........
I
order. The appellant has now challenged
the order before this Tribunal.
5. I have heard Sh. Manish Hirani, ld. Counsel for the appellant
and also ... Cenvat Credit Rules, 2004. To
appreciate the issue, I quote the definition of input service as under:-
"*(l) ―input service means any service, -
(i
