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Documents citing Flexi Caps And Polymers Pvt Ltd vs Commissioner, Cgst &Amp Central ... on 15 September, 2021

Virgo Polymers India Ltd vs Commissioner Of Gst & Ce - Chennai ... on 19 December, 2023

"5.6 Learned Counsel further relies on the precedent ruling of this Tribunal in Flexi Caps and Polymers Pvt. Ltd. v. Commissioner, CGST & Central Excise, Indore - 2021 (9) TMI 917-CESTAT, New Delhi, wherein also pursuant to demand of service tax under reverse charge mechanism after 30-6-2017, for transaction related prior to the said date (1-7-2017), this Tribunal held that as the appellant was entitled to cenvat credit under Cenvat Credit Rules, which is not now available due to GST regime, is entitled to refund under section 142 read with Rule 146 of the CGST Act.
Custom, Excise & Service Tax Tribunal Cites 24 - Cited by 0 - Full Document

Asiatic Drugs And Pharmaceuticals Pvt ... vs Alwar on 13 May, 2025

65. The same view was also taken by the Tribunal in (1) Kobe Suspension Co Pvt. Ltd. vs. Commissioner of Central Excise, Goods & Service Tax, Faridabad (2024 (6) TMI 180 - CESTAT Chandigarh); (2) M/s. JSW Steel Ltd. vs. Commissioner of Central Tax & Central Excise (Excise Appeal No. 20135 of 2021 decided on 31.05.2024); (3) M/s. Hindustan Equipments Private Limited vs. Commissioner of CGST & Central Excise, Indore (2024 (6) TMI 245 - CESTAT New Delhi); (4) M/s. Mithila Drugs Pvt. Ltd. vs. Commissioner, Central Goods and Service Tax, Udaipur (Rajasthan) (2022 (3) TMI 58 - CESTAT New Delhi); (5) Flexi Caps and Polymers Pvt. Ltd. vs. Commissioner, CGST & Central Excise-Indore 19 E/53685/2023 (2021 (9) TMI 917 - CESTAT New Delhi); and (6) M/s. Circor Flow Technologies India Private Ltd. vs. Principal Commissioner of GST & Central Excise, Coimbatore (2022 (59) G.S.T.L. 63 (Tri. - Chennai).
Custom, Excise & Service Tax Tribunal Cites 31 - Cited by 0 - Full Document

Clariant Chemicals India Limited vs Commissioner Of Central Excise And ... on 18 October, 2022

Learned Counsel for the Appellant in submitting decision of this Tribunal of the Principal Bench at Delhi made in the case of Flexi Caps and Polymers Pvt. Ltd. Vs. Commissioner of CGST & Central Excise, Indore (Date of Judgment 15.09.2021) as well as findings made by the Bombay Bench of Tribunal in the case of M/s. Oil States Industries India Pvt. Ltd. Vs. Commissioner of CGST and Central Excise, Raigad (Date of Judgment 05.08.2022) had argued that the CESTAT had given clear finding on the issue by affirming that it has jurisdiction under Section 142 read with Section 174 of the CGST Act to hear and decide similar appeals.
Custom, Excise & Service Tax Tribunal Cites 20 - Cited by 0 - Full Document

Mithila Drugs Pvt Ltd vs Commissioner, Cgst, Central ... on 3 February, 2022

5. Learned Counsel further demonstrates with reference to the said table that the goods were duly imported, which is not disputed and thereafter entered in the statutory register being RG-23A Part-I wherein the goods imported vide three bills of entry have been entered and thereafter there is also details of utilisation and closing stock of the same shown as nil after utilisation. Further, learned Counsel also 6 demonstrated from the RG-I register, that they have manufactured the finished product by utilising the inputs imported and received in the factory, and the same have been cleared on payment of duty. Learned Counsel also states that these evidences were produced and demonstrated before the Court below but the Court below has overlooked these evidences and have drawn erroneous conclusion. 5.1 Learned Counsel further relies on the precedent ruling of this Tribunal in Flexi Caps and Polymers Pvt. Ltd., vs. Commissioner, CGST & Central Excise, Indore -2021 (9) TMI 917-CESTAT, New Delhi, wherein also pursuant to demand of service tax under reverse charge mechanism after 30.06.2017, for transaction related prior to the said date (01.07.17), this Tribunal held that as the appellant was entitled to cenvat credit under Cenvat Credit Rules, which is not now available due to GST regime, is entitled to refund under Section 142 read with Rule 146 of the CGST Act.
Custom, Excise & Service Tax Tribunal Cites 4 - Cited by 0 - Full Document

Itco Industries Ltd vs Commissioner Of Gst & Ce -Commisioner Of ... on 23 June, 2022

Excise Appeal No.40303 of 2021 Excise Appeal No.40304 of 2021 "5.1 Learned Counsel further relies on the precedent ruling of this Tribunal in Flexi Caps and Polymers Pvt. Ltd., vs. Commissioner, CGST & Central Excise, Indore -2021 (9) TMI 917-CESTAT, New Delhi, wherein also pursuant to demand of service tax under reverse charge mechanism after 30.06.2017, for transaction related prior to the said date (01.07.17), this Tribunal held that as the appellant was entitled to cenvat credit under Cenvat Credit Rules, which is not now available due to GST regime, is entitled to refund under Section 142 read with Rule 146 of the CGST Act.
Custom, Excise & Service Tax Tribunal Cites 8 - Cited by 0 - Full Document

Itco Industries Ltd vs Commissioner Of Gst & Ce -Commisioner Of ... on 23 June, 2022

Excise Appeal No.40303 of 2021 Excise Appeal No.40304 of 2021 "5.1 Learned Counsel further relies on the precedent ruling of this Tribunal in Flexi Caps and Polymers Pvt. Ltd., vs. Commissioner, CGST & Central Excise, Indore -2021 (9) TMI 917-CESTAT, New Delhi, wherein also pursuant to demand of service tax under reverse charge mechanism after 30.06.2017, for transaction related prior to the said date (01.07.17), this Tribunal held that as the appellant was entitled to cenvat credit under Cenvat Credit Rules, which is not now available due to GST regime, is entitled to refund under Section 142 read with Rule 146 of the CGST Act.
Custom, Excise & Service Tax Tribunal Cites 8 - Cited by 0 - Full Document
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