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Documents citing Franke Faber India Ltd vs Cce, Aurangabad on 30 December, 2016

Mylan Laboratories Ltd vs Hyderabad -Hyderabad - G S T on 30 April, 2025

In the case of Franke Faber India Ltd (supra), after examining various case laws, it was, inter alia, held that as regards trading activity a specific amendment was made in CCR w.e.f. 01.04.2011 as per Notification No.03/2011-CE (NT) dt.01.03.2011 and it will be applicable only from 01.04.2011, as prior to that there was no provision for either denial of credit or for reversal of the same, as provided under Rule 6 of CCR. Therefore, when the trading activity itself is not being considered as exempted service for the period prior to 01.04.2011, a demand of Rs.13,05,919/- based on reversal of credit on the ground that they were engaged in providing exempted service cannot sustain and to that extent the Order of the Adjudicating Authority is not tenable and is set aside.
Custom, Excise & Service Tax Tribunal Cites 42 - Cited by 0 - Full Document

M/S Orient Bell Limited (In Appeal No. ... vs Commissioner Of Central Excise, Noida & on 4 January, 2018

(iv) Franke Faber India Ltd. vs. CCE, Aurangabad reported at 2017 (52) S.T.R. 155 (Tri.- Mumbai) has held that common input services used in trading as also manufacturing activities are not required to reverse the credit relatable to the trading activities prior to 01.04.2011. Inasmuch as the period involved in the present appeal is prior to 01.04.2011, we, by following ratio of all the above decisions, set aside the impugned orders and allow the assessee appeal. Inasmuch as the appeal of the assessee stand allow, the Revenues appeal is required to be rejected. We order accordingly.
Custom, Excise & Service Tax Tribunal Cites 5 - Cited by 0 - Full Document
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