relevant facts are that M/s.IMS Petrogas Ltd. (now SHV Energy LPG Infrastructure Pvt. Ltd.) hereinafter referred to as Appellant No.1), registered their ... contract under Project Import Heading 98.01 for initial set up of LPG Storage Terminal (Tanks) at Porbunder, Gujarat. Appellant claimed benefits of Notification
Akshay Lpg Valves vs The Commissioner on 19 January, 2016
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
REGIONAL BENCH AT HYDERABAD
Bench Single Member Bench ... Order is to be circulated to the Departmental authorities?
M/s Akshay LPG Valves .
V.K.Janaki Ram
M/s Jagadamba Engineering
cleared to the new legal entity; and Rs.5,36,685/- on LPG transferred, to M/s. RCIPL. The original authority also imposed penalty equivalent ... purposes.
11. Regarding demand of the amount equal to credit availed to LPG transferred to M/s. RCIPL by the appellant during
petroleum products. The appellants received and stored imported as well as indigenous LPG in bulk and thereafter sent it to various LPG bottling plants ... Tamilnadu, Andhra Pradesh and Goa for bottling and also for supply of LPG through retail dealers. The appellants import LPG and also enter into
discharged the service tax liability on TDS amount and reimbursements received towards LPG gas and Milk from the recipient of services, to the tune ... expenses incurred on behalf of the recipient of services in respect of LPG and Milk, he submits that the Appellant was under the bona fide
During the period from March 2012 to September 2012 the appellant used LPG Cylinder for transporting the final goods from factory to store room (within ... amount of Rs. 7,07,168/-. Department entertained a view that LPG cylinders did not satisfy the definition of inputs and therefore denied the credit
Companies so sell the goods (SKO Superior Kerosene Oil) under PDS and LPG - Liquid Petroleum Gas (Domestic) to their consumers?
4.1. The appellant also refers ... included in the transaction value of SKO (PDS) and LPG (Domestic) for the purpose of assessment of Central Excise duty?
5. The appellant has been
Nair:
The fact of the present case is that appellant is manufacturing LPG Bullets and clearing at customers site, the erection and installation ... said LPG Bullets is also carried out by the appellant at customers site, for which the additional amount is recovered. The case of Revenue
them during the period from May, 2007 to April, 2008 for the LPG cleared availing exemption under Notification No. 4/2006-CE dated ... availing of CENVAT credit the appellant were not aware of whether the LPG would be cleared by the public sector undertakings for domestic
them.
4. The appellants herein were selling various items like Suraksha LPG Rubber Hoses, Suraksha LPG Hose as per ISO 9573 etc. through their distribution ... network; appellant received an amount as a commission from the manufacturer of LPG Hose. It is the case of the Revenue that the amount received
