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Aurobindo Pharma Limited vs Hyderabad-Iii on 9 September, 2020

He has further submitted that the appellant has paid Service Tax on service charges paid to the said overseas service provider since 1.6.2007 under the category of 'Management or Business Consultant' when the scope of management consultancy service was expanded to include business consultancy. Accordingly, the Service Tax for the period 2007-08 and 2008-09 was paid with applicable interest on 22.2.2009 and thereafter from 2009-10 onwards the appellant paid Service Tax on monthly basis under reverse charge mechanism. The appellant in the present case disputes the demand of Service Tax on the payments made to the overseas service provider during the period 2006-07 only. On the issue of classification of services rendered by M/s Dada Consultancyand M/s Pharphe Dr. D.R. Iban, the learned Advocate referred to the judgment of this Tribunal in the case of Kumud Drugs Pvt. Ltd. Vs. CCE - 2015-TIOL-2141-CESTAT- MUM, CCE, Kolhapur Vs. Kumud Drugs Pvt. Ltd. 2019 (22) GSTL 6 280 (Tri-Mum),and Ipca Laboratories Ltd. Vs. CCE 2019(21) ELT 502(Tri.-Mum).
Custom, Excise & Service Tax Tribunal Cites 10 - Cited by 0 - Full Document

Principal Commissioner Of Gst& Central ... vs Annur Cotton Mills on 26 June, 2023

- CESTAT Allahabad dated 05.03.2018 and also in the case of CCE Vs M/s. EID Parry India Limited - 2018 (8) TMI 1494 - CESTAT dated 05.06.2018 Chennai, it was held that demand on the semi-finished goods and work in progress goods is not sustainable because the finished goods have not yet come into existence. Similar view was taken in the case of CCE, LTU Vs Lupin Ltd -2019 (2) TMI 937 IPCA Laboratories Ltd Vs. CCE - 2022(11) TMI 336- CESTAT dated 04.11.2022, 42/2001-CE (NT) dated 26.06.2001, 43/2001-CE(NT) 26.06.2001 and 19/2004- CE(NT) dated 06.09.2004.
Custom, Excise & Service Tax Tribunal Cites 16 - Cited by 0 - Full Document

Annur Cotton Mills vs Coimbatore on 26 June, 2023

- CESTAT Allahabad dated 05.03.2018 and also in the case of CCE Vs M/s. EID Parry India Limited - 2018 (8) TMI 1494 - CESTAT dated 05.06.2018 Chennai, it was held that demand on the semi-finished goods and work in progress goods is not sustainable because the finished goods have not yet come into existence. Similar view was taken in the case of CCE, LTU Vs Lupin Ltd -2019 (2) TMI 937 IPCA Laboratories Ltd Vs. CCE - 2022(11) TMI 336- CESTAT dated 04.11.2022, 42/2001-CE (NT) dated 26.06.2001, 43/2001-CE(NT) 26.06.2001 and 19/2004- CE(NT) dated 06.09.2004.
Custom, Excise & Service Tax Tribunal Cites 16 - Cited by 0 - Full Document

Annur Cotton Mills vs Coimbatore on 26 June, 2023

- CESTAT Allahabad dated 05.03.2018 and also in the case of CCE Vs M/s. EID Parry India Limited - 2018 (8) TMI 1494 - CESTAT dated 05.06.2018 Chennai, it was held that demand on the semi-finished goods and work in progress goods is not sustainable because the finished goods have not yet come into existence. Similar view was taken in the case of CCE, LTU Vs Lupin Ltd -2019 (2) TMI 937 IPCA Laboratories Ltd Vs. CCE - 2022(11) TMI 336- CESTAT dated 04.11.2022, 42/2001-CE (NT) dated 26.06.2001, 43/2001-CE(NT) 26.06.2001 and 19/2004- CE(NT) dated 06.09.2004.
Custom, Excise & Service Tax Tribunal Cites 16 - Cited by 0 - Full Document

Shri Rajesh Kumar Rajuka Managing ... vs Rourkela Commissionerate on 4 April, 2025

computer printouts were taken after conclusion of panchnama proceedings. In majority of the printouts the time is after 6 p.m. i.e. after conclusion of panchnama proceedings. Moreover, the 'computer printout' was not directly generated from any computer owned, operated, or used by the Appellants. Instead, it was allegedly printed from a computer used by the DGCEI officers after the conclusion of the search proceedings, with no verification of the source or authenticity of the data. Thus, the same cannot be relied upon. Reference in this regard has been invited to the judgment of the Tribunal in the case of Modern Laboratories vs. CCE, Indore [2017 (358) ELT 1179 (Tri. - Del.)].
Custom, Excise & Service Tax Tribunal Cites 15 - Cited by 0 - Full Document
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