Solvay Specialities India Pvt Limited VERSUS Commissioner of Central Excise  & ST, Surat-II

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, WEST ZONAL BENCH : AHMEDABAD REGIONAL BENCH – COURT NO. 3 SERVICE TAX Appeal No. 10321 of 2013-DB [Arising out of Order-in-Original/Appeal No 27-28-ST-COMMR-SURAT-II-2012 dated 31.12.2012 passed by Commissioner of Central Excise, CUSTOMS (Adjudication)-SURAT-II]   Solvay Specialities India Pvt Limited VERSUS Commissioner of Central Excise & ST, Surat-II   APPEARANCE : Shri Vinay Kansara, Advocate for the Appellant Shri Rajesh K Agarwal, Superintendent (AR) for the Respondent CORAM: HON’BLE MR. RAMESH NAIR, MEMBER (JUDICIAL) HON’BLE MR. C.L. MAHAR, MEMBER (TECHNICAL) DATE OF HEARING : 10.04.2023 DATE OF DECISION: 20.04.2023 FINAL ORDER NO. A/10934 / 2023 RAMESH NAIR : The issues involved in the present case are as under:-   Asregards  the  demand  of  service  tax  amounting  to     1,49,24,272/-, whether the services of sales promotion [...]

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GUJARAT ALKALIES AND CHEMICALS LTD VERSUS C.C.E. & S.T.-VADODARA-II

Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad   REGIONAL BENCH- COURT NO.3 Excise Appeal No.10026 of 2021 (Arising out of OIA-VAD-EXCUS-002-APP-322-2019-20 dated 17/09/2019 passed by Commissioner ( Appeals ) Commissioner of Central Excise, Customs and Service Tax- VADODARA-II)   GUJARAT ALKALIES AND CHEMICALS LTD VERSUS C.C.E. & S.T.-VADODARA-II APPEARANCE: Shri Amit Laddha, Advocate for the Appellant Shri. Vijay G. Iyengar, Assistant Commissioner (AR) for the Respondent CORAM: HON’BLE MEMBER (JUDICIAL), MR. RAMESH NAIR Final Order No. A/ 10918 /2023       RAMESH NAIR DATE OF HEARING: 15.12.2022 DATE OF DECISION: 13.04.2023     The brief facts of the case are that during the course of CERA Audit of [...]

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Failure to Submit Form-F Invokes Deemed Interstate Sale Under CST Act

CUSTOMS, EXCISE & SERVICE TAX  APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH – COURT NO. I CENTRAL SALES TAX APPEAL NO. 11 OF  2017 (Arising order out of dated 01.02.2017 passed by the Maharashtra Sales Tax Tribunal, Mumbai in VAT Appeal Nos. 187-188 of 2014) M/s. Abbott India Limited VERSUS Deputy Commissioner of Sales Tax (E-630), L.T.U. – III Joint Commissioner of Sales Tax (Appeal) – III, Mumbai Secretary of Finance,   WITH  CENTRAL SALES TAX APPEAL NO. 12 OF 2017 (Arising order out of dated 01.02.2017 passed by the Maharashtra Sales Tax Tribunal, Mumbai in VAT Appeal Nos. 187-188 of 2014) M/s. Abbott India Limited VERSUS Deputy Commissioner of Sales Tax (E-630), L.T.U. – [...]

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Karia Can Co Limited VERSUS C.C.E. & S.T.-Vadodara-i

Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad   REGIONAL BENCH- COURT NO.3 Excise Appeal No.12914 of 2013 (Arising out of OIA-PJ/94/VDR-I/2013-14 dated 21/05/2013 passed by Commissioner of Central Excise, Customs and Service Tax-VADODARA-I)   Karia Can Co Limited VERSUS C.C.E. & S.T.-Vadodara-i   APPEARANCE: Shri Nirav Shah, Advocate for the Appellant Shri G. Kirupanandan, Assistant Commissioner (AR) for the Respondent CORAM: HON’BLE MEMBER (JUDICIAL), MR. RAMESH NAIR HON’BLE MEMBER (TECHNICAL), MR. C.L. MAHAR   Final Order No. A/ 10881 /2023         C L MAHAR DATE OF HEARING: 03.04.2023 DATE OF DECISION: 17.04.2023     The brief facts of the matter [...]

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SUMITOMO CHEMICAL INDIA LIMITED VERSUS C.C.E & S.T. BHAVNAGAR

Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad   REGIONAL BENCH- COURT NO.3 Excise Appeal No. 10194 of 2013 (Arising out of OIA-109/2012-BVR-/SKS/COMMR-A-/AHD dated 12/11/2012 passed by Commissioner of Central Excise-BHAVNAGAR)   SUMITOMO CHEMICAL INDIA LIMITED VERSUS C.C.E & S.T. BHAVNAGAR APPEARANCE: Ms. Shamita Patel, Advocate for the Appellant Shri. V.G. Iyengar, Superintendent (AR) for the Respondent CORAM: HON’BLE MEMBER (JUDICIAL), MR. RAMESH NAIR HON’BLE MEMBER (TECHNICAL), MR. RAJU             RAMESH NAIR FINAL Order No. A/ 10875 /2023 DATE OF HEARING: 16.12.2022 DATE OF DECISION: 13.04.2023   This is an appeal filed by M/s. Sumitomo Chemical India [...]

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M/s. EIMCO ELECON INDIA LIMITED VERSUS C.C. E. & S.T. – VADODARA-I

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL West Zonal Bench At Ahmedabad   REGIONAL BENCH- COURT NO. 3 Excise Appeal No. 13817 of 2013-DB (Arising out of OIO-VDR-EXCUS-001-COM-02-13-14 passed by Commissioner of Central Excise, Customs and Service Tax-VADODARA-I)   M/s. EIMCO ELECON INDIA LIMITED VERSUS C.C. E. & S.T. – VADODARA-I APPEARANCE: Shri. Mrugesh Pandya, Advocate for the Appellant Shri. P.K. Singh, Superintendent (AR) for the Respondent CORAM: HON’BLE MR. RAMESH NAIR, MEMBER (JUDICIAL) HON’BLE MR. RAJU, MEMBER (TECHNICAL)   Final Order No. A/ 10871 /2023         RAJU DATE OF HEARING: 21.12.2022 DATE OF DECISION: 13.04.2023     This appeal has been filed by M/s [...]

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SUN PHARMACEUTICAL INDUSTRIES LTD VERSUS C.C. E. & S.T. – SURAT-II

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL West Zonal Bench At Ahmedabad   REGIONAL BENCH- COURT NO. 3 Excise Appeal No. 10637 of 2013-DB (Arising out of OIO-91-92/COMMR/SURAT-II/2012 dated 24.12.2012 passed by Commissioner of Central Excise, CUSTOMS (Adjudication)-SURAT-II) SUN PHARMACEUTICAL INDUSTRIES LTD VERSUS C.C. E. & S.T. – SURAT-II AND   Excise Appeal No. 10638 of 2013-DB (Arising out of OIO-91-92/COMMR/SURAT-II/2012 dated 24.12.2012 passed by Commissioner of Central Excise, CUSTOMS (Adjudication)-SURAT-II) M/s. SUN PHARMACEUTICAL INDUSTRIES LTD VERSUS C.C. E. & S.T. – SURAT-II APPEARANCE: Shri. A.B. Nawal, Cost Accountant for the Appellant Shri. P.K. Singh, Superintendent (AR) for the Respondent   CORAM: HON’BLE MR. RAMESH NAIR, MEMBER (JUDICIAL) HON’BLE MR. RAJU, MEMBER (TECHNICAL)   Final Order No. A/ 10872-10873 /2023         RAJU DATE OF HEARING: 21.12.2022 DATE OF DECISION: 13.04.2023 [...]

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Praveg Communications India Limited VERSUS Commissioner of Central Excise & ST, Ahmedabad

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, WEST ZONAL BENCH : AHMEDABAD REGIONAL BENCH – COURT NO. 3 SERVICE TAX Appeal No. 10005 of 2022-DB [Arising out of Order-in-Original/Appeal No AHM-EXCUS-002-APP-011-2021-22 dated 23.06.2021 passed by Commissioner of Central Excise, Customs and Service Tax- AHMEDABAD]   Praveg Communications India Limited VERSUS Commissioner of Central Excise & ST, Ahmedabad   APPEARANCE : Shri Jigar Shah, Advocate for the Appellant Shri Prakash Kumar Singh, Superintendent (AR) for the Respondent CORAM: HON’BLE MR. RAMESH NAIR, MEMBER (JUDICIAL) HON’BLE MR. C.L. MAHAR, MEMBER (TECHNICAL) DATE OF HEARING : 16.03.2023 DATE OF DECISION: 10.04.2023 FINAL ORDER NO. A/10844 / 2023 RAMESH NAIR : The brief facts of the case are [...]

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Dr Sanjiv Arunchandra Vasa VERSUS C.S.T.-SERVICE TAX – AHMEDABAD

Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad   REGIONAL BENCH- COURT NO.3 Service Tax Appeal No.11288 of 2013 (Arising out of OIA-33-2013-STC-SKS-COMMR-A-AHD dated 26/02/2013 passed by Commissioner of Service Tax-SERVICE TAX – AHMEDABAD)   Dr Sanjiv Arunchandra Vasa VERSUS C.S.T.-SERVICE TAX – AHMEDABAD WITH Service Tax Appeal No.13137 of 2014 (Arising out of OIA-AHM-SVTAX-000-APP-043-14-15 dated 19/05/2014 passed by Commissioner of Service Tax-SERVICE TAX – AHMEDABAD)   Dr Sanjiv Aruchandra Vasa VERSUS C.S.T.-SERVICE TAX – AHMEDABAD [...]

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Agro Pack VERSUS C.C.E. & S.T.-Surat-ii

Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad   REGIONAL BENCH- COURT NO.3 Excise Appeal No.741 of 2012 (Arising out of OIA-CS/41/SURAT-II/2012 dated 28/05/2012 passed by Commissioner of Central Excise, Customs and Service Tax-SURAT-II)   Agro Pack VERSUS C.C.E. & S.T.-Surat-ii    APPEARANCE: Shri Vinay Kansara, Advocate for the Appellant Shri. Vijay G. Iyengar, Assistant Commissioner (AR) for the Respondent CORAM: HON’BLE MEMBER (JUDICIAL), MR. RAMESH NAIR HON’BLE MEMBER (TECHNICAL), MR. C.L. MAHAR   Final Order No. A/ 10862 /2023         C L MAHAR DATE OF HEARING: 23.02.2023 DATE OF DECISION: 11.04.2023     The brief facts of the [...]

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Elegant Surveyors VERSUS C.C.E. & S.T.-Rajkot

Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad   REGIONAL BENCH- COURT NO.3 Service Tax Appeal No.10371 of 2013 Service Tax Misc. Application (ORS) No. 10087 of 2023 (Arising out of OIO-90/COMMR/2012 dated 31/12/2012 passed by Commissioner of Central Excise, CUSTOMS (Adjudication)-RAJKOT)   Elegant Surveyors VERSUS C.C.E. & S.T.-Rajkot    APPEARANCE: Shri Mihir Gupta & Shri Mayank Jain, Advocates for the Appellant Shri. Vijay G. Iyengar, Assistant Commissioner (AR) for the Respondent CORAM: HON’BLE MEMBER (JUDICIAL), MR. RAMESH NAIR HON’BLE MEMBER (TECHNICAL), MR. C.L. MAHAR Final Order No. A/ 10861 /2023         C L MAHAR DATE OF HEARING: 23.03.2023 DATE OF DECISION: 11.04.2023   [...]

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PGP GLASS P LTD. VERSUS  C.C. E. & S.T. – SURAT-II

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL West Zonal Bench At Ahmedabad   REGIONAL BENCH- COURT NO. 3 Excise Appeal No. 716 of 2012-DB (Arising out of OIO-01-COMMR-AKJ-REM-2012 dated 30.05.2012 passed by the Commissioner of Central Excise, Customs and Service Tax-SURAT-II)   PGP GLASS P LTD. VERSUS  C.C. E. & S.T. – SURAT-II APPEARANCE: Shri. Mehul Jiwani, Chartered Accountant for the Appellant Shri. R.K. Agarwal, Superintendent (AR) for the Respondent CORAM: HON’BLE MR. RAMESH NAIR, MEMBER (JUDICIAL) HON’BLE MR. RAJU, MEMBER (TECHNICAL)   Final Order No. A/ 10857 /2023         RAMESH NAIR DATE OF HEARING: 16.12.2022 DATE OF DECISION: 11.04.2023     The appellant, [...]

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