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Documents citing Anglo French Textiles vs Commissioner Of C. Ex. on 11 March, 1999

Pragati Concepts vs Commissioner Of Central Tax, Bangalore ... on 21 November, 2024

ST/20007/2022 3.6 It is also submitted that even if exemption was denied and if service tax was payable for services provided by the appellant to SEZ unit, SEZ unit receiving such services would have been eligible for refund of service tax paid in full, when put to use for authorised operations, in other words, it is "Revenue Neutrality", as held in the case of Anglo French Textiles vs. Commissioner of C. Ex., Puducherry - 2018 (360) E.L.T. 1016 (Tri.
Custom, Excise & Service Tax Tribunal Cites 38 - Cited by 0 - Full Document

Kaira Can Company Limited vs Anand on 10 December, 2024

2016 (339) ELT 467 (Tri.-Ahmd)  Commr. of C. Ex., Ahmedabad-II Vs. Reclamation Welding Ltd - 2014 (308) ELT 542 (Tri.-Ahmd)  Anglo French Textiles Vs. Commissioner of C. Ex., Puducherry - 2018 (360) ELT 1016 (Tri.-Chennai)  Accurate Chemicals Industries Vs. Commr. of C. Ex.,-Noida - 2014 (300) ELT 451 (Tri.-Del)  Commissioner of C.Ex., Noida Vs. Accurate Chemical Industries - 2014 (310) ELT 441 (All.)
Custom, Excise & Service Tax Tribunal Cites 56 - Cited by 0 - Full Document

Jai Balaji Industries Ltd vs Durgapur on 19 February, 2026

"10. We observe that the Appellants' cleared the goods on stock transfer to their sister units. The entire duty paid by the Appellants 'would be available to the recipient unit as Cenvat credit. Accordingly we find that the entire issue is of revenue neutral. We find that the decision cited by the Appellant in the case of Anglo French Textiles Vs Commissioner Of C.Ex. Pondicherry reported in 2018(360) ELT 1016 (Tri-Chennai), is squarely applicable in this case. In this case the demand confirmed has been set aside on the ground of revenue neutrality. We observe that this decision has been affirmed by the Hon'ble Supreme Court also Vide 2018(360) ELT A301 SC. The relevant para Page 5 of 6 Appeal No(s).: E/76167 & 77061/2018-DB from the decision of the Tribunal is reproduced below:
Custom, Excise & Service Tax Tribunal Cites 4 - Cited by 0 - Full Document

Jai Balaji Industries Ltd vs Bolpur Commissionerate on 19 February, 2026

"10. We observe that the Appellants' cleared the goods on stock transfer to their sister units. The entire duty paid by the Appellants 'would be available to the recipient unit as Cenvat credit. Accordingly we find that the entire issue is of revenue neutral. We find that the decision cited by the Appellant in the case of Anglo French Textiles Vs Commissioner Of C.Ex. Pondicherry reported in 2018(360) ELT 1016 (Tri-Chennai), is squarely applicable in this case. In this case the demand confirmed has been set aside on the ground of revenue neutrality. We observe that this decision has been affirmed by the Hon'ble Supreme Court also Vide 2018(360) ELT A301 SC. The relevant para Page 5 of 6 Appeal No(s).: E/76167 & 77061/2018-DB from the decision of the Tribunal is reproduced below:
Custom, Excise & Service Tax Tribunal Cites 4 - Cited by 0 - Full Document
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