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Documents citing Cce, Jaipur Ii vs M/S Hindustan Zinc Limited on 15 May, 2013

Tata Housing Development Company Ltd vs Commissioner Of Central Tax, Bangalore ... on 9 May, 2025

"8. As regard appeal filed by the department against dropping of demand on retention money and on Export of Service, we find that though the amount against supply of services by the sub-contractors was retained by the assessee but the amount of service tax was paid in full to the supplier/ vendor. The amount was retained by the assessee in terms of understanding between the assessee and their vendors and not due to non payment. The same was agreed to by both the parties. The Tribunal in similar case of CCE, JAIPUR Vs. HINDUSTAN ZINC - 2014 (34) STR 440 and PATEL AIRFREIGHT Vs. COMMISSIONER - 2014 (35) STR 529 (TRI) has allowed the credit. Even the Board Circular No. 122/3/2010 ST dt. 30.04.2010 permits the credit where the amount of service tax has been paid in full to the provider of service or goods. We thus do not find any reason to take a different view from the adjudicating authority and hold that the credit is available to the assessee in such circumstances".
Custom, Excise & Service Tax Tribunal Cites 23 - Cited by 0 - Full Document

The Commissioner vs M/S Essar Steels Ltd on 13 December, 2016

The larger Bench of Tribunal in the case of CCE, Kandla Vs Hindustan Zinc Ltd 2009(235) ELT 629(Tri-LB) has decided the issue in favour of assessee. The issue stand settled by the judgments discussed above in favour of respondent Therefore, I hold that in the present case, as the period involved is prior to 13-07-2006, the refund is not hit by the doctrine of unjust enrichment. In view thereof, the appeal filed by the department is devoid of any merits and hence dismissed. The cross objections are disposed accordingly.
Custom, Excise & Service Tax Tribunal Cites 9 - Cited by 0 - Full Document

Commissioner Of Central Excise,Mumbai ... vs M/S. Ciens Laboratories on 14 August, 2013

21. The extent or the quantity of medicament used in a particular product will also not be a relevant factor. Normally, the extent of use of medicinal ingredients is very low because a larger use may be harmful for the human body. The medical ingredients are mixed with what is in the trade parlance called fillers, or vehicles in order to make the medicament useful. To illustrate an example of Vicks Vaporub is given in which 98% is said to be paraffine wax, while the medicinal part i.e. Menthol is only 2%. Vicks Vaporub has been held to be medicament by this Court in CCE v. Richardson Hindustan Ltd. 1989 (42) ELT A100. Therefore, the fact that use of medicinal element in a product was minimal does not detract from it being classified as a medicament.
Supreme Court of India Cites 10 - Cited by 9 - Full Document

M/S. Cosmo Films Ltd vs Commissioner Of Central Excise & ... on 13 March, 2015

26. .Thus, the ratio laid down by the Apex Court in the case of Mafatlal Industries (supra), Solar Pesticides Pvt. Ltd. (supra) and S.R.F. Limited (supra) conclusively establish that all claims of refund under the Customs Act must pass the test of unjust enrichment contained in Section 27 of the Act and unless it is established that the duty element has not been passed on to others, no refund can be granted. In the light of the above dictum laid down by the Apex Court, it is not open to the Petitioners to contend that in respect of the refund arising under Section 18 of the Customs Act, the principles of unjust enrichment contained in Section 27 of the Customs Act are not applicable. In the present case, since the incidence of duty element has been admittedly passed on to the consumer, no direction can be given to the Customs Authorities to refund the amount as it results in unjust enrichment to the Petitioners.
Custom, Excise & Service Tax Tribunal Cites 17 - Cited by 1 - Full Document

Cce, Chennai-I vs Impcops on 11 August, 2015

21.?The extent or the quantity of medicament used in a particular product will also not be a relevant factor. Normally, the extent of use of medicinal ingredients is very low because a larger use may be harmful for the human body. The medical ingredients are mixed with what is in the trade parlance called fillers, or vehicles in order to make the medicament useful. To illustrate an example of Vicks Vaporub is given in which 98% is said to be paraffine wax, while the medicinal part i.e. Menthol is only 2%. Vicks Vaporub has been held to be medicament by this Court in C.C.E. v. Richardson Hindustan Ltd. - 1989 (42) E.L.T. A100. Therefore, the fact that use of medicinal element in a product was minimal does not detract from it being classified as a medicament.
Custom, Excise & Service Tax Tribunal Cites 11 - Cited by 0 - Full Document

Neo Structo Constuction Private ... vs Surat-I on 5 July, 2024

8. As regard appeal filed by the department against dropping of demand on retention money and on Export of Service we find that though the amount against supply of services by the sub-contractors was retained by the assessee but the amount of service tax was paid in full to the supplier/vendor The amount was retained by the assessee in terms of understanding between Page |6 ST/11560/2014-DB the assessee and their vendors and not due to non-payment The same was agreed to by both the parties. The Tribunal in similar cases of CCE, Jaipur v. Hindustan Zinc, 2014 (34) S.T.R. 440 and Patel Airfreight v. Commissioner, 2014 (35) S.T.R. 529 (Tri.) has allowed the credit. Even the Board Circular No 122/3/2010-ST dated 30-4-2018 permits the credit where the amount of service tax has been paid in full to the provider of services or goods We thus do not find any reason to take a different view from the adjudicating authority and hold that the credit is available to the assessee in such circumstances.
Custom, Excise & Service Tax Tribunal Cites 21 - Cited by 0 - Full Document
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