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Documents citing Mega Cabs Pvt. Ltd. vs Union Of India & Ors. on 3 June, 2016

Company Ltd vs Union Of India & Ors on 12 July, 2022

Considering these facts, in view of the interim order passed by this Court in this matter on 3rd May, 2019 is modified to the extent that the authorities are at liberty to 2 complete the assessment in question but shall not give effect to the same till the final decision of the Hon'ble Supreme Court in the aforesaid case of Mega Cabs Private Limited Vs. Union of India (supra), or until further order whichever is earlier.
Calcutta High Court (Appellete Side) Cites 1 - Cited by 0 - M Nizamuddin - Full Document

M/S. Infinity Infotech Parks Limited vs Union Of India & Ors on 3 December, 2021

and further the fact that the operation of the aforesaid judgment of the Hon'ble Delhi High Court has been stayed by the Hon'ble Supreme Court in the appeal filed against the judgment passed in Mega Cabs Pvt. Ltd. v. UOI (supra) is pending, I am inclined to extend the interim order in the matter till the disposal of the writ petition 2 and fix the matter for final hearing on 28th January, 2022.
Calcutta High Court (Appellete Side) Cites 1 - Cited by 0 - M Nizamuddin - Full Document

M/S. Infinity Bnke Infocity Private ... vs Union Of India & Ors on 3 December, 2021

and further the fact that the operation of the aforesaid judgment of the Hon'ble Delhi High Court has been stayed by the Hon'ble Supreme Court in the appeal filed against the judgment passed in Mega Cabs Pvt. Ltd. v. UOI (supra) is pending, I am inclined to extend the interim order in the matter till the disposal of the writ petition 2 and fix the matter for final hearing along with W.P.No.14776 (W) of 2015 on 28th January, 2022. Affidavit-in-reply and short written notes of argument along with compilation of notes filed by Mr. Mittal, learned senior Advocate appearing for the petitioner be kept with the record. On the next date of hearing learned Advocate appearing for the respondents shall be ready with the short written notes of argument.
Calcutta High Court (Appellete Side) Cites 1 - Cited by 0 - M Nizamuddin - Full Document

Magma Housing Finance Ltd vs Union Of India & Ors on 3 December, 2021

and further the fact that the operation of the aforesaid judgment of the Hon'ble Delhi High Court has been stayed by the Hon'ble Supreme Court in the appeal filed against the judgment passed in Mega Cabs Pvt. Ltd. v. UOI (supra) is pending, I am inclined to extend the interim 2 order in the matter till the disposal of the writ petition and fix the matter for final hearing on 28th January, 2022.
Calcutta High Court (Appellete Side) Cites 1 - Cited by 0 - M Nizamuddin - Full Document

Fincorp Ltd.) vs Union Of India & Ors on 3 December, 2021

and further the fact that the operation of the aforesaid judgment of the Hon'ble Delhi High Court has been stayed by the Hon'ble Supreme Court in the appeal filed against the judgment passed in Mega Cabs Pvt. Ltd. v. UOI (supra) is pending, I am inclined to extend the interim 2 order in the matter till the disposal of the writ petition and fix the matter for final hearing on 28th January, 2022.
Calcutta High Court (Appellete Side) Cites 1 - Cited by 0 - M Nizamuddin - Full Document

Emdee Digitronics Pvt. Ltd vs Union Of India & Ors on 29 November, 2018

In ebiz.com Pvt. Ltd. (supra), it has been held that, there must be reasons to believe to undertake a scrutiny. A Writ Court is not concerned with the sufficiency of the reasons to believe. It must be satisfied that the reason to believe expressed by the authorities have reasonable nexus with the steps taken. In the facts of the present case, it cannot be said that there was no reason to believe for the authorities to invoke the provisions of law as sought to be done.
Calcutta High Court (Appellete Side) Cites 16 - Cited by 0 - Full Document

Halcrow Consulting India Pvt Ltd vs Delhi-Ii on 29 April, 2024

The learned counsel for the appellant has submitted that the appellant had reversed the proportionate credit amounting to Rs. 26,58,706/-, pertaining to services provided in Jammu and Kashmir, as per the relevant rules. It has also been submitted before us that the fact of reversal of Cenvat credit was brought to the notice of the Department vide letter dated 09.04.2014, which was well before the issuance of the show cause notice. We find that the impugned order has held that the credit reversed by the appellant for the period October 2013 to March 2014 does not pertain to the period in dispute. It has been argued before as that the detailed calculation was for the Cenvat credit reversal for the period 2008-09 to 2012-13. We note that in several decisions, it has been consistently held that when proportionate credit has been reversed the department cannot fasten liability under Rule 6(3)(i) of the Credit rules. We also find that our above views have been duly supported by the Coordinate Bench of this Tribunal who had examined the issue of the admissibility of Cenvat credit in similar cases where the inputs and/or input services were used in manufacture/provision of dutiable as well as exempted products/services. The Tribunal in its Final Order No.A/85696- 20 Service Tax Appeal No. 51211 Of 2017 85698/2022 dated 12.08.2022 in the case of M/s Responsive Industries Ltd. and Axiom Cordages Ltd. (supra) had examined the above issue in respect of the appellant who had reversed the Cenvat credit in respect of exempt services, by holding that inasmuch as the quantum or method adopted by the appellant was not questioned by the department, the demand of Cenvat credit cannot be sustained. The relevant paragraph of the case is given below:
Custom, Excise & Service Tax Tribunal Cites 42 - Cited by 0 - Full Document

Tirupati Build Con P Ltd vs Commissioner, Cgst & Central Excise, ... on 1 August, 2025

"Challenging the constitutional validity of Rule 5A(2) of the Service Tax Rules,1994 read with Section 94(1) and 94(2)(k) of the Service Tax Rules, 1994. this writ petition has been filed. During the course of hearing, we are informed that the Delhi High Court inWrit Petition (C) No. 5192/15 M/s Mega Cabs Pvt. Ltd. Vs. Union of India and others vide judgment rendered on 3/06/16 has allowed the writ petition and the constitutional validity of the provision challenged before us has been heldto be ultra-vires.
Custom, Excise & Service Tax Tribunal Cites 19 - Cited by 0 - Full Document

M/S Ows Warehouse Services Llp Through ... vs Union Of India on 17 October, 2018

5. Counsel for the petitioner submitted that thereafter, Rule 5A of the Service Tax Rules, 1994 was amended. The amended Rule also came to be challenged before the Delhi High Court in case of Mega Cabs Pvt. Ltd. v. Union of India. The Delhi High Court again struck down the Rule in judgment reported in 2016 (43) S.T.R. 67 (Del.). Counsel candidly stated that the Supreme Court has stayed the judgment of the Delhi High Court in case of Mega Cabs Pvt. Ltd. by an order dated 26.09.2016.
Gujarat High Court Cites 7 - Cited by 3 - A Kureshi - Full Document
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