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Moser Baer India Ltd.(the Appellant) is the manufacturer of CDR, CD Rom, DVDR and DVD Rom, falling under Chapter Heading 85 of the Central Excise Tariff Act, 1985, at their factory situated at Noida. The Head Office of the Appellant, located at Okhla, Delhi is registered as an Input Service Distributer (ISD) in terms of Rule 2(m) of the Cenvat Credit Rules, 2004 (the Credit Rules).
Samsung India Electronics Pvt. Ltd. (the Appellant) was rendering Customer care services to the customers of CDMA mobile phone in India on behalf of Samsung Electronics Company Ltd., Korea (Samsung Korea).
JBF Industries (the Appellant) was engaged in the manufacture of Polyester Chips, Lump Waste, and Polymer Waste falling under Chapter 39 of the Central Excise Tariff Act, 1985 and was availing Cenvat Credit on Inputs, Capital goods and Input services in terms of the Cenvat Credit Rules
he Appellant was engaged in the business of manufacture of P.U. foam sheets and availing the benefit of Cenvat credit. The Appellant had procured blocks of P.U. foam covered under Chapter Heading No. 3920 or 3921 and cut them into different sizes &shapes and the final product P.U.
Shri Mahesh Vaktawarmal Rathod (the Appellant) rented out their premises to M/s Loot India Pvt. Ltd. Renting of immovable property was brought under the Service tax net under erstwhile Section 65(105)(zzzz) of the Finance Act, 1994 (the Finance Act) w.e.f. June 1, 2007.
Dev International (the Appellant) imported certain goods (impugned goods) and filed two Bills of Entry, both dated July 17,2008 wherein 4% SAD, amounting to Rs.1,11,556.90 was paid. The impugned goods were detained by Central Intelligence Unit (CIU) for investigation.
Jai Mahal Hotels (P.) Ltd. (the Appellant) entered into a joint venture agreement dated August 28, 1985 with Indian Hotels Company Limited (IHCL) for running hotel business at immovable property owned by the Appellant.
Hon’ble CESTAT, Chennai held that in terms of Section 149 of the Customs Act, the conversion is possible on the documents in existence at the time of export. The shipping bills in the instant case were supported by a certificate from the Chartered Engineer, which was endorsed with the export particulars.
In the instant case, in the earlier round of proceedings, the Hon’ble CESTAT, Mumbai remanded the matter by an order dated August 11, 2009 and in remand proceedings, the First Appellate Authority enhanced the penalty imposed on John Deere Equipment Pvt. Ltd. (the Appellant) without issuing any Show Cause Notice.
eturned goods have to be treated as Inputs and the Assessee having shown the issuance of the said Inputs from their RG-1 are deemed to have manufactured final product – Reversal of Cenvat credit cannot be sought