Nayara Energy Ltd Vs C.C.E. & S.T.-Rajkot (CESTAT Ahmedabad) FULL TEXT OF THE CESTAT AHMEDABAD ORDER The issue involved in the present case is that whether the appellant is entitle for Cenvat Credit in respect of following Services: I. Air Civil Enclave Services II. Authorized Service Station Service. III. Mandap Keeper Service. IV. Outdoor Caterer […]
Nayara Energy Limited Vs C.C.E. & S.T. Rajkot (CESTAT Ahmedabad) We find that the adjudication authority in respect of most of the services denied the credit on the ground that no evidence was produced by the appellant to prove that the services was availed by the appellant and also on the ground that there is […]
Meena Krishna Agarwal Vs Commissioner of Central Excise & ST, Vadodara (CESTAT Ahmedabad) The issue involved in the present appeal is whether the flats belonging to the appellant which she purchased under Registered Sale deeds dated 31.03.2008 out of monies received as gifts from her mother-in-law and father-in-law, can be proceeded against by the Excise […]
The brief facts of the case are that the appellant M/s Gujarat Eco Textile Park Limited floated integrated textile park under the scheme of integrated textile parks (SITP) formed by the Government of India (Ministry of Textiles).
We find that the facts are not in disputed that amount recovered by the appellant is towards the poor quality of goods purchased by them.
Pujan Builders Engineers & Contractors Vs C.C.E. & S.T. Vadodara-II (CESTAT Ahmedabad) The facts in the present case is not under dispute that the appellant have paid the excess service tax during the quarter April to June, 2017, however, the appellant under bona fide belief transferred the said excess paid service tax into their TRANS-1 […]
Pujan Builders Engineers & Contractors Vs C.C.E. & S.T. (CESTAT Ahmedabad) The facts in the present case is not under dispute that the appellant have paid the excess service tax during the quarter April to June, 2017, however, the appellant under bona fide belief transferred the said excess paid service tax into their TRANS-1 as […]
Rajesh Kumar Ishwar Parikh Vs C.C. (CESTAT Ahmedabad) The Learned Authorized Representative in his submission also confirmed that Rs.19.91 Lacs were shown as Cash in hand in the books of Partnership Firm of both the appellants therefore, the source of fund for procuring the foreign currency was available with the appellants. The only lapse on […]
VKC Nuts Pvt Ltd. Vs C.C. – Jamnagar (Prev) (CESTAT Ahmedabad) ‘Inshell Walnut’ is not only capable of being used but invariably used for manufacture of biscuits as fruit/flavor/dietary fibre. This has been held in appellant’s own case by the Hon’ble CESTAT-Mumbai in Final Order No. A/85730/2020 dated 11.09.2020. Moreover, as per the custom’s lab […]
Unibourne Food Ingredients LLP Vs C.C.-Jamnagar (Prev) (CESTAT Ahmedabad) Customs: Exporter not required to give declaration of technical specification, quality & characteristics of inputs used in resultant product As per Policy Circular No. 72/2008 dated 24.03.2009, flexibility has been given to import alternative inputs or goods which are capable of using in the export product. […]
