The present appeal challenges the Order-in-Original No. 63/2013- 14 dated 02/09/2013 and covers the period of dispute April, 2007 to March, 2012. The appellant is engaged as a contractor on behalf of the Government Departments to collect sales tax, royalty and toll tax. The appellant participated in the bids floated by National Highways Authorities of India (NHAI)
S.K. Mohanty, Judicial Member –This appeal is directed against the impugned order dated 21/07/2011 passed by the Commissioner (Appeals), Service Tax, New Delhi
By adopting the principles of harmonious construction and interpretation of rule, I hold that the appellant right to avail the credit at the time of coming out of the exemption scheme cannot be curtailed down by adopting Rule 4(1) of the Cenvat Credit Rules.
In such a scenario, by adopting the principles of harmonious construction and interpretation of rule, I hold that the appellant right to avail the credit at the time of coming out of the exemption scheme cannot be curtailed down by adopting Rule 4(1) of the Cenvat Credit Rules.
Ganesh Narayan Sharma Vs C.C.E. & S.T. (CESTAT Delhi) I. The construction works executed by the appellant were rendered under composite contracts which involved both rendering of service as well as supply of goods and hence such contracts are in the nature of works contracts. The Hon’ble Supreme Court in the case of Larsen & […]
The appellant has a Custom Broker Licence. The Commissioner of Customs, Jodhpur by issue of the impugned order, rejected the application dated 26.02.2015 filed for renewal of their Customs Broker Licence.
The present appeal has been filled by the Revenue against the Order-in-Appeal No.204/GST/DL-Appl-II/17/ vide which the Commissioner (A) has set aside the order of adjudicating authority.
Appellant’s task was mainly confined to providing of advisory services in respect of investments identified by overseas client and advise it with respect of investment opportunities in the companies, who are engaged in developing the real estate projects.
It is the allegation of Revenue that the activity of changing the MRP/ affixing MRP stickers in their godown will fall within the deeming provision in Section 2(f) (iii) and consequently, Central Excise duty is required to be discharged in terms of Section 4A of the Central Excise Act, which has not been done by the appellant
Diapers are commonly understood as thick soft paper or cloth that is fastened around a baby’s bottom/ between legs to absorb urine/ solid waste. Since, the goods in question were not made for fastening into the body, the same in our considered opinion should not be termed as baby and clinical diapers and should more appropriately fall under Chapter Sub-Heading of 48184090 which provides for other sanitary articles.
