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Sify Technologies Ltd vs Ltu Chennai on 27 February, 2023

She has also drawn our attention to the decision of this Tribunal in the appellant's own case Sify Technologies Ltd. Vs. Commissioner of Service Tax, LTU, Chennai vide Final Order No. 42327/2018 dated 30.8.2018 reported in 2019 (370) ELT 977 (Tri. Chennai) wherein the Tribunal has held that they cannot opt for Rule 6(2) and 6(3) of CENVAT Credit Rules, 2004 concurrently. Such procedure is against basic principles of Rules and is legally barred under sub-rule (1).
Custom, Excise & Service Tax Tribunal Cites 10 - Cited by 0 - Full Document

Mercer Consulting India Pvt Ltd vs Commissioner Of Central Goods & Service ... on 5 April, 2024

9. On the allegation that the appellants have received services from their associated enterprise for which expense was booked but remittance has not been made, we find that the appellant submitted that out of a total expense of 2.53 Cr under dispute, they have already paid 2.20 Cr and the Service Tax of the same has been also paid. We further find that Tribunal in the case of Sify (Supra) held as follows
Custom, Excise & Service Tax Tribunal Cites 27 - Cited by 0 - Full Document

Messrs Nova Petrochemicals Limited vs Service Tax - Ahmedabad on 31 July, 2019

3. He further submits that the proceeding had originated from an erroneous interpretation of the said notification no. 13/2003-ST dated 20th June 2003 which had been clarified subsequently by decisions of the Tribunal in Brindco Sales Ltd v. Commissionerof Service Tax, Delhi [2015 (40) STR 986 (Tri- Del)]that was followed in Sify Technologies Ltd v. Commissioner of Service Tax, Chennai [2018-TIOL-659-CESTAT-Mad]and in Chabaria Marketing Ltd v. Commissioner of Service Tax, Mumbai[2016 (43) STR 193 (Tri- Mumbai)]. That of the Tribunal in Commissionerof Central Excise, Allahabad v.Chandan Chemicals [2007 (7) STR 578 (Del)]was also cited.
Custom, Excise & Service Tax Tribunal Cites 7 - Cited by 0 - Full Document
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