A.G. Enterprise (the Appellant) are ship breakers, who imported old and used ships for purpose of breaking up. At the time of ship breaking, the ships/ vessels contained Marine Gas Oil (HSD) [MGO (HSD)] in the tanks of the vessel in addition to the MGO (HSD) lying in the tank of the ship engine.
LCL Logistics (India) Pvt. Ltd. (the Appellant) filed a Miscellaneous Application before the Hon’ble CESTAT, Mumbai, in respect of Order of the Hon’ble Tribunal vide which the penalty on the Appellant was reduced from Rs. 5,00,000/- to Rs. 1,00,000/-.
Hon’ble Tribunal concluded that any Stay Order passed by the Tribunal, if it is in force beyond August 7, 2014, it would continue till the disposal of the appeals and there is no need for filing any further applications for extension of orders granting Stay either fully or partially.
Goverdhan Transformer Udyog Pvt. Ltd. (the Assessee) provided Management, Maintenance and Repair services (Repair services) for the repair of old and damaged transformers to Dakshinanchal Vidyut Vitaran Nigam Ltd. (DVVN).
In the instant case, a Show Cause Notice was issued by the Ld. Commissioner to Maa Mahamaya Industries Ltd. (the Appellant) and the same was adjudicated against the Appellant. Being aggrieved, the Appellant preferred an appeal before the Hon’ble CESTAT.
The Hon’ble High Court of Allahabad held that an endorsement by the postal authority that ‘there is nobody in the factory’ cannot tantamount to refusal of the Appellant nor it can be read as factory is closed.
In the instant case, demand of Service tax is raised against PSL Ltd. (the Appellant) as recipient of Goods Transport Agency (GTA) services for the period from November 16, 1997 to June 2, 1998, by issuing a Show Cause Notice dated July 31, 2007 i.e. after retrospective amendment
Inputs lost during manufacturing does not amount to receipt of Inputs in short quantity and accordingly whatever tax has been paid by Assessee on Inward Transportation service is entitled for Input Service credit
Balaji Steel Re-Rolling Mills (the Appellant) is a partnership firm engaged in the manufacture and sale of Hot Re-rolled products. The Commissioner of Central Excise and Customs, Aurangabad, (the Commissioner) vide order dated July 20, 1999
RGL Converters (the Appellant) is amanufacturer of Printed Cork Tipping Paper (PCT). The relevant process involves procurement of Cork Tipping Base Paper (CKT) including Other Uncoated Paper and Paper Board in rolls or sheets, including jumbo rolls of specified width and length.
