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Documents citing Shree Rama Multi-Tech Ltd. vs Cce on 3 July, 2007

Yes vs Represented By : Shri Harish ... on 13 November, 2014

 14.?We have considered arguments on both the sides. We find that the decisions of the Tribunal in the case of Futura Polyesters Ltd. (supra) quoted above is clearly to the effect that most of the impugned activities could not fall under the definition of Management Consultancy Service. We are of the view that though compliance with laws is part of the responsibilities of management such responsibility per se cannot bring it into the ambit of the words in connection with the management of any organisation used in Section 65(105)(r) and Section 65(65) of Finance Act, 1994 to tax such services. In this matter we see merit in the clarification given by CBEC in para 9 of its circular dated 27-6-2001.
Custom, Excise & Service Tax Tribunal Cites 10 - Cited by 0 - Full Document

M/S. Indian Oil Corporation Ltd vs Commissioner Of Central Excise on 3 July, 2014

As such, it can be safely concluded that the factory located at the present address stand transferred or merged with the factory located at Kusumunda in which case the provisions of Rule 10 would apply. Not only that, I have seen the decisions relied by the appellant allowing such transfer of credit in respect of factories located at one place and receiving all the goods to other factory of the same manufacturers located at other places on the closure of the one factory. One such reference can be made to the decision in the case of Fabrico (India) Pvt. Ltd. vs. CCE, Meerut [2012 (284) ELT 69 (Tri Del)]; Shree Rama Multi-Tech Ltd. vs. CCE, Pondicherry [2007 (217) ELT 136 (Tri-Chennai)] and; Gland Pharma Ltd. vs. CCE, Hyderabad [ 2006 (193) ELT 344 (Tri-Bang)]. Not only that, it is seen that other Commissioner (Appeals), vide their orders have allowed such transfer of credit in case of closure of the assessee factory at other places and transfer of other goods to Kusumunda factory in respect of proceedings relatable to other factories which were also closed and the goods were transferred to Kusumunda. The said decision have reportedly not been appealed against by the Revenue or set aside by any higher authorities.
Custom, Excise & Service Tax Tribunal Cites 3 - Cited by 0 - Full Document
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