Tirupati Lpg Industries Ltd.,, New ... vs Assessee on 10 February, 2016
ITA NO.2786/Del/2013
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH ... 2786/Del/2013
A.Y. : 2010-11
M/S TIRUPATI LPG INDUSTRIES LTD., JOINT COMMISSIONER OF
D-14, 2ND FLOOR, PREET VIHAR, VS. INCOME
Petroleum Corpn. Ltd. (supra) held the activity of process of bottling of LPG to be
manufacturing. The relevant held portion of the order, as reported ... reads as under:
"HELD-I
Activity of filling up cylinder with LPG
• There is no dispute that the LPG produced in the refinery cannot
Kapoor, Technical Member
In the matter of
Hindustan Petroleum Corporation Ltd.
Kochi LPG Regional Office,
Irumpanam, P.O. Kochi - 682309 ... Appellant
Versus
1. Kerala State ... wherein the State Commission has erroneously
categorized Liquefied Petroleum Gas ('LPG') Cylinder bottling plants,
and Petroleum Terminals (POL Terminals) under
Date of Decision
:
26.04.2016
Hindustan Petroleum Corporation Ltd. through Chief Regional Manager LPG Regional Office, Jind, Haryana.
......Appellant/Opposite Party No.1.
Versus
Davinder Kumar ... strength. The Complainant is definitely and surely entitled to have independent LPG Gas Connection in his respective name as separate and independent family units
conducted a
selection for the post of Loco Pilot Goods (LPG) against promotional quota,
both for Diesel and Electrical Wings. The select list was published ... while working as Assistant Loco Pilots were placed
on provisional panel of LPG on being declared passed in written test
vide this office
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
CPIO, Ministry of Petroleum and Natural
Gas.
2. Shri Manish Grover, DGM (LPG), Indian Oil Corporation Ltd.
3. Shri S. K. Rai, Chief Regional Manager ... through the portal www.pgportal.gov.in,
the total number of LPG connections in the country in different categories (Domestic with
CIC/SH/A/2016
against the OP on the averments that he has been using the LPG
Gas Connection, bearing no.G-1318 with OP since ... cylinder to complainant despite repeated requests. The OP
ultimately supplied refill of LPG to complainant on 11.04.2011. The
complainant sought information under RTI from Assistant
posts as they are fully entitled for promotion to the post of LPG PB-II.
(iii) Direction to the respondents that the applicants are fully ... respondents to promote the applicants as interim measure on the post of LPG PB-II during the pendency of this O.A.
2. Averment
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