light of Notification No.108/1995.
7) The principal contractor had withheld payment which exceeds the
amount claimed as refund in order to adjust ... would be recovered by the principal contractor. The
principal contractor had withheld payment which exceeds the amount
claimed as refund in order to adjust
payment of excise duty on the excisable product. It is entitled to use the credit at any time thereafter when making payment of excise duty ... compensatory in character, and is imposed on an assessee, who has withheld payment of any tax, as and when it is due and payable
observed as under:-
20.. The assessee uses the credit to make payment of excise duty on excisable product. Instead of paying excise duty, the cenvat ... compensatory in character, and is imposed on an assessee, who has withheld payment of any tax, as and when it is due and payable
payment of excise duty on the excisable product. It is entitled to use the credit at any time thereafter when making payment of excise duty ... compensatory in character, and is imposed on an assessee, who has withheld payment of any tax, as and when it is due and payable
Hdfc Bank Ltd vs Cce Thane Ii on 4 June, 2019
CUSTOMS, EXCISE & SERVICE
differential duty. But that was not done and they intentionally withheld payment of differential duty for the subsequent period which clearly established that there
differential duty. But that was not done and they intentionally withheld payment of differential duty for the subsequent period which clearly established that there
view of above discussions and analysis, since there is no delay in payment of duty within the stipulated time fame, the appellant is not liable ... compensatory in character and is imposed on the assessee who has withheld payment of any tax as and when it is due and payable
Uday Veer Singh Proprietor Of vs Ce & Cgst Ghaziabad on 21 August, 2024
CUSTOMS
compulsory exaction of money by a public authority for
public purposes, the payment of which is enforced by Law.
Service Tax Appeal No.70079 ... compensatory
in character and is imposed on an see who has withheld
payment of any tax as and when it is due and payable
