Apar Industries Ltd vs Commissioner, Central Excise & Service ... on 14 September, 2015
In The Customs, Excise & Service Tax Appellate Tribunal
West Zonal Bench ... passed by Commissioner (Appeals), Central Excise & Service Tax, Vadodara]
M/s Apar Industries Ltd Appellant
Vs
Commissioner, Central Excise & Service Tax,
Vadodara
Apar Industries Ltd vs Commissioner, Central Excise & Service ... on 26 March, 2015
In The Customs, Excise & Service Tax Appellate Tribunal
West Zonal Bench ... passed by Commissioner (Appeals), Central Excise & Service Tax, Vapi]
M/s Apar Industries Ltd Appellant
Vs
Commissioner, Central Excise & Service Tax,
Vapi Respondent
Apar Industries Ltd vs Comm. Of Central Excise, Mumbai-Ii on 19 June, 2015
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
WEST ZONAL ... order is to be circulated to the Departmental : Yes
authorities?
======================================================
M/s Apar Industries Ltd.
Appellant
Vs.
Comm. of Central Excise, Mumbai-II
Respondent
Appearance
decisions in Friends Trading Co v UOI- 2011 (267) ELT 33 and Apar Ltd v CC 2012 (276) ELT 534 to hold that the larger ... such finding. That apart the decisions in Friends Trading Co and Apar Ltd related to cases where the BRCs and Shipping Bills had been forged
Court held -
17. It is further submitted that in the case of Apar's Private Ltd. this Court was concerned with sections
Customs, Amritsar 2006 (202) E.L.T. 611 (Tri-Del)
( e) APAR Ltd. vs Commissioner of Customs (Export), Mumbai
Article 2 of the Anti-dumping Agreement.
In case of APAR Industries Ltd. Vs. Designated Authority 2006 (200) E.L.T. 34 (Tri-Del), Cestat
appellant. They also relied upon the judgments rendered in CCE, Vapi Vs. Apar Industries 2010 (20) S.T.R. 624 (Tri.-Ahmd.) which was affirmed ... Commissioner Vs. Apar Industries 2011 (23) S.T.R. J194 (Guj.). The learned DR defended the impugned order stating that the services being used within
credit of the service tax paid
(v) CCE & Cus, Vapi Vs. Apar Industries Ltd. -2010(20) STR 624(Tri. Ahmd.) wherein it was held
Tribunal in the case of CCE & Cus. Vapi vs. Apar Industries Limited 2010 (20) STR 624 (Tri. Ahmd.) has held that service tax paid
