Search Results Page

Search Results

1 - 6 of 6 (0.51 seconds)
Documents citing M/S. Indian Oil Corpn. Ltd. vs Cce, Patna on 11 January, 2001

Gujarat State Fertilizers And ... vs Vadodara-I on 28 February, 2020

In this case, the Tribunal, while following the earlier decisions in the cases of Fertilizer Corporation of India Limited v. C.C.E., Patna reported in [1987 (30) E.L.T. 507] and C.C.E., Patna v. Hindustan Fertiliser Corporation reported in [1996 (85) E.L.T. 187] held that sulphuric acid used in the fertiliser plant is eligible for the benefit of Notification No. 81/75-C.E."
Custom, Excise & Service Tax Tribunal Cites 15 - Cited by 0 - Full Document

Gujarat State Fertilizers Chemicals ... vs Vadodara-I on 17 November, 2021

In this case, the Tribunal, while following the earlier decisions in the cases of Fertilizer Corporation of India Limited v. C.C.E., Patna reported in [1987 (30) E.L.T. 507] and C.C.E., Patna v. Hindustan Fertiliser Corporation reported in [1996 (85) E.L.T. 187] held that sulphuric acid used in the fertiliser plant is eligible for the benefit of Notification No. 81/75-C.E."
Custom, Excise & Service Tax Tribunal Cites 8 - Cited by 0 - Full Document

M/S. Boc India Limited vs Commissioner Of Service Tax, Kolkata on 3 February, 2014

2. Ld. Chartered Accountant for the Applicant submits that during the period, 2006-07, the Applicant had availed the services of Goods Transport Agency, and accordingly, were required to discharge the service tax as per Rule 2(d)(iv)of the Service Tax Rules, 1994. The Applicant had paid the service tax after availing the abatement as allowed under Notification No.01/2006-ST dated 01.03.2006. This issue involves service tax demand of Rs.6.8 lakh, and the balance amount of Rs.2.3 lakh relates to payment of service tax by utilization of CENVAT Credit availed during the said period, which had been denied to them on the ground, that the same were not admissible. As far as the first issue is concerned, it is his submission that the same is covered by the decision of this Tribunal in the case of Indian Oil Corporation Ltd. vs. CCE, Patna, 2013(29) STR 524 (Tri.-Kol.)
Custom, Excise & Service Tax Tribunal Cites 2 - Cited by 0 - Full Document

M/S. Food Corporation Of India vs Commissioner Of Central Excise & ... on 23 November, 2015

2. At the outset, the ld.Advocate for the applicant submits that the applicant are recipient of taxable service under the category of Goods Transport Agency(GTA) service as defined under section 65(15b) of Finance Act, 1994. The demand of service tax of Rs.70,80,171/- for the period 2004-05 to 2007-08 has been confirmed denying the benefit of Notification No.32/2004-ST dated 03.12.2004. It is the contention of the ld.Advocate that the benefit of the said Notification was denied on the ground that the applicant had failed to produce declarations in the respective consignment note issued by the GTA service providers indicating therein that the service provider had not availed the benefit of either CENVAT Credit or the benefit of exemption Notification No.12/2003-ST dated 20.06.2003. It is his contention that even though necessary general declarations later issued by the GTA service providers were placed before the ld.Commissioner during the course of adjudication proceeding, but the same was not considered and the demand was confirmed. It is his contention that this Tribunal has already decided the issue in favour of the assessee in the case of Indian Oil Corporation Ltd. v. CCE, Patna  2013 (29) S.T.R. 524(Tri.-Kolkata) where general declaration was accepted in lieu of declaration in each consignment note issued by the GTA service provider. However, he could not place the declarations issued by the GTA service providers before the Tribunal.
Custom, Excise & Service Tax Tribunal Cites 3 - Cited by 1 - Full Document

Cce & St, Coimbatore vs M/S. Bharat Petroleum Corporation Ltd on 22 September, 2016

2. Appellant explains that duty on petroleum products is paid at the terminal and thereafter such duty paid goods are dispatched from that place to the buyers place. According to the direction of the Petroleum Ministry and Oil Corporation Committee, prescribed freight charges are realised. That which shall not form part of the assessable value since that does not relate to clearance. He further says that on the similar Circumstance, decision has already been rendered by the Kolkata Bench of the Tribunal in the case of Indian Oil Corporation Ltd. Vs. CCE, Patna  2007 (219) ELT 567 (Tri.-Kolkata) and that is applicable to the case of the appellant.
Custom, Excise & Service Tax Tribunal Cites 1 - Cited by 0 - Full Document
1