relying upon the Hon'ble Delhi High Court judgment in
Centrica India Offshore Pvt. Ltd.', grossly erred in concluding that by
seconding ... facts between the case of the
present assessee and the case in Centrica India Offshore Pvt. Ltd. and
the broad principles laid down
High Court of Delhi in the case of
Centrica India Offshore Pvt. Ltd. Vs. CIT [TS-237-HC-2014(Del )], wherein it was
held that ... laid
down by the Hon'ble High Court of Delhi in Centrica India Offshore
opinion that
decision of Hon'ble Supreme Court in case of Centrica India
Offshore Pvt.Ltd., squarely covers issue against assessee ... upon observations of Hon'ble Delhi High Court in case of
Centrica India offshore Pvt.Ltd., reported in (2014) 364 ITR 336.
He submitted
Centrica India Offshore Private ... vs Cst, Delhi on 21 May, 2015
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
West Block No.2, R. K. Puram ... passed by the Commissioner (Appeals), Central Excise, Delhi-I.)
M/s Centrica India Offshore Private Limited Appellant
Vs.
CST, Delhi Respondent
Appearance:
Shri Tushal Gupta
Delhi High Court
in the case of Centrica (India) Ltd., and the decision of the Hon'ble
Bangalore Tribunal in the case ... Delhi High court in the case
of Centrica India Offshore Pvt Ltd. The DRP confirmed the stand
of the AO.
2.4 Ld. A.R. submitted
jurisdictional Hon'ble Delhi High
Court in the case of Centrica India Offshore (P.) Ltd. vs. CIT [2014] 364 ITR 336
drawing parity between ... Trib).
d) Hon'ble Delhi High Court in the case of Centrica Indian Offshore (P)
Ltd. [2014] 41 taxamnn.com 300 (Delhi
assessee and the facts
before Hon'ble Delhi High Court in Centrica India Offshore (P) Ltd.,
reported in (2014) 44 taxmann ... distinguishing facts
between the assessee and that in case of Centrica India Offshore
(P) Ltd.(supra) before Hon'ble Delhi High Court
Delhi High Court in the case of Centrica India Offshore (P.) Ltd.(supra)
had the occasion to deal with the similar issue of taxability ... hand in the present case. The brief facts of the case of
Centrica India was that, Centrica India was an Indian company, a wholly owned
case of
7
ITA No. 7805/Del./2017
& 2580/Del/2018
Centrica India Offshore Private Limited (2014) 44 taxmann.com
300. The Assessing Officer ... Delhi High Court in the case of Centrica India offshore private
limited (supra).
3.13 The assessee raised objection before the Learned DRP. The
Learned
that, the Hon'ble
Delhi High Court in the case of Centrica India Offshore (P.) Ltd. V/s
CIT, (2014) 364 ITR 336, while ... Delhi High Court in the case of Centrica India Offshore
(P.) Ltd.(supra) and relying on the said decision, Hon'ble High Court
held
