EXCISE Appeal No. 10841 of 2022-DB [Arising out of Order-in-Original/Appeal No VAD-EXCUS-001-COM-11-21-22 dated 31.12.2021 passed by Commissioner of Central Excise, Customs and Service Tax- VADODARA-I] Shri Pranatharthiharan Sridharan VERSUS Commissioner of Central Excise & ST, Vadodara-I   APPEARANCE : Shri S. Suryanarayanan, Advocate for the Appellant Shri Ghanasyam Soni, Addl. Commissioner (AR) for the Respondent   CORAM: HON’BLE MR. RAMESH NAIR, MEMBER (JUDICIAL) HON’BLE MR. C.L. MAHAR, MEMBER (TECHNICAL) DATE OF HEARING: 14.03.2023 DATE OF DECISON: 24.03.2023   FINAL ORDER NO. A/10708 / 2023 RAMESH NAIR : The brief facts of the [...]

SERVICE TAX Appeal No. 13843 of 2013-DB [Arising out of Order-in-Original/Appeal No SUR-ECCUS-02-APP-182-13-14 dated 30.08.2013 passed by Commissioner of Central Excise, Customs and Service Tax-SURAT-II] Gujarat Insecticides Limited VERSUS Commissioner of Central Excise & ST, Surat-ii   APPEARANCE : Shri Dhaval K. Shah, Advocate for the Appellant. Shri Anand Kumar, Superintendent (AR) for the Respondent CORAM: HON’BLE MR. RAMESH NAIR, MEMBER (JUDICIAL) HON’BLE MR. C.L. MAHAR, MEMBER (TECHNICAL) DATE OF HEARING: 14.03.2023 DATE OF DECISON: 24.03.2023   FINAL ORDER NO. A/10706 / 2023 RAMESH NAIR : The issue involved in the present case is that, whether under [...]

Excise Appeal No.11896 of 2013 (Arising out of OIO-54/COMMR/SURAT-II/2013 dated 31/03/2013 passed by Commissioner of Central Excise-SURAT-I( Appeal))   Vishal Jain VERSUS C.C.E. & S.T.-Surat-ii APPEARANCE: Shri R. Subramanya, 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/ 10711 /2023     RAMESH NAIR DATE OF HEARING: 27.02.2023 DATE OF DECISION: 24.03.2023     The brief facts of the case are that the company M/s. Iqbal Synthetics [...]

Service Tax Appeal No.249 of 2012 (Arising out of OIO-STC/08/COMMR/AHD/2012 dated 14/02/2012 passed by Commissioner of Service Tax-SERVICE TAX – AHMEDABAD)   Shrinandnagar V Co Operative Housing Society Limited VERSUS C.S.T.-Service Tax – Ahmedabad    APPEARANCE: Shri Rahul Patel, Chartered Accountant for the Appellant Shri G. Kirupanandan, Superintendent (AR) for the Respondent   CORAM: HON’BLE MEMBER (JUDICIAL), MR. RAMESH NAIR HON’BLE MEMBER (TECHNICAL), MR. C.L. MAHAR Final Order No. A/ 10709 /2023     RAMESH NAIR DATE OF HEARING: 27.02.2023 DATE OF DECISION: 24.03.2023   The appeal is directed against Order-in-Original No. STC/08/COMMR/AHD/2012 dated [...]

EXCISE Appeal No. 10360 of 2020-SM   [Arising out of Order-in-Original/Appeal No DMN-EXCUS-000-COM-025-19-20 dated 17.03.2020 passed by Commissioner of Central Excise, Customs and Service Tax-DAMAN] BANAS ENTERPRISES VERSUS C.C.E. & S.T.-DAMAN    WITH   ExciseAppeal  10361 of 2020 (Vitrag Polypack) ExciseAppeal  10362 of 2020 (Gautam Industries Huf) ExciseAppeal  10446 of 2020 (Rajguru Enterprises Pvt Ltd) ExciseAppeal  10447 of 2020 (Ramesh Bafna) Excise Appeal 10483 of 2020 (Mahendra Ishwarlal Sanghavi) ExciseAppeal  10524 of 2020 (Shri Jayantilalnahar)   APPEARANCE: Shri S. J Vyas, Shri A. Banerjee, Advocates for the Appellant Shri G. Kirupanandan, Assistant Commissioner (Authorized representative) for the Respondent     CORAM: [...]

SERVICE TAX Appeal No. 11236 of 2014-SM [Arising out of Order-in-Original/Appeal No AHM-SVTAX-000-APP-289-292-13-14 dated 24.12.2013 passed by Commissioner of Service Tax-SERVICE TAX – AHMEDABAD] Erweka India  VERSUS Commissioner of Central Excise & ST, Ahmedabad    APPEARANCE : Shri Jigar Shah, Advocate & Shri Nitesh Jain, CA for the Appellant Shri Ajay Kumar Samota, Superintendent (AR) for the Revenue. WITH   SERVICETAX Appeal  11237 of 2014 (Erweka India) SERVICETAX Appeal  11238 of 2014 (Erweka India) SERVICETAX Appeal  11239 of 2014 (Erweka India)   [Arising out of Order-in-Original/Appeal No AHM-SVTAX-000-APP-289-292-13-14 dated 24.12.2013 passed by Commissioner of Service Tax-SERVICE TAX – AHMEDABAD] CORAM: HON’BLE MR. RAMESH NAIR, MEMBER (JUDICIAL) DATE OF HEARING : 10.02.2023 DATE OF DECISION: 23.03.3023 FINAL ORDER NO. A/10508-10511 / 2023   RAMESH NAIR : [...]

Service Tax Appeal No. 318 of 2010-DB   (Arising out of OIA-COMMR-A-/304/VDR-I/2009 Dated-31/12/2009 passed by Commissioner of Central Excise, CUSTOMS (Adjudication)-VADODARA-I)   Gujarat Green Revolution Co. Ltd. VERSUS  C.C.E. & S.T.-Vadodara-i   APPEARANCE: Shri. Tapas Ruparelia, Chartered Accountant for the Appellant Shri. G. Kirupanandan, Assistant Commissioner (AR) for the Respondent CORAM: HON’BLE MR. RAJU, MEMBER (TECHNICAL) HON’BLE MR. SOMESH ARORA MEMBER (JUDICIAL)   Final Order No. A/ 10502 /2023   DATE OF HEARING: 06.03.2023 DATE OF DECISION:21.03.2023     SOMESH ARORA   The facts of the case, in brief, are that [...]

Service Tax Appeal No.30 of 2012 (Arising out of OIA-RKA-309-SRT-I-2011 dated 14/10/2011 passed by Commissioner of Service Tax-SURAT-I)   Shree Textile Prints VERSUS C.C.E. & S.T.-SURAT-I   APPEARANCE: Shri Hardik Modh, Advocate for the Appellant Shri. Prakash Kumar Singh, Superintendent (AR) for the Respondent   CORAM: HON’BLE MEMBER (JUDICIAL), MR. RAMESH NAIR HON’BLE MEMBER (TECHNICAL), MR. C.L. MAHAR   Final Order No. A/ 10501 /2023         RAMESH NAIR DATE OF HEARING: 14.02.2023 DATE OF DECISION: 22.03.2023     The following issues are involved in the present case:-   Whether the renting of vacant land surrounded by boundary wall is liable for service tax or [...]

Excise Appeal No.13255 of 2013 (Arising out of OIO-74-COMMR-2013 dated 28/06/2013 passed by Commissioner of Central Excise and Service Tax-RAJKOT)   Indus Tropics Ltd VERSUS C.C.E. & S.T.-Rajkot   APPEARANCE: Shri Amal Dave, Advocate for the Appellant Shri. Tara Prakash, Deputy 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/ 10500 /2023     C L MAHAR DATE OF HEARING: 16.02.2023 DATE OF DECISION: 22.03.2023   The appellant is a company engaged in the [...]

Service Tax Appeal No. 11951 of 2013-DB (Arising out of OIA-CCEA-SRT-I/SSP-413/2012-13/U/S-35A Dated- 20/03/2013 passed Commissioner of Central Excise, Customs and Service Tax-SURAT-I)   S K Makwana       C.C.E. & S.T.-Surat-i VERSUS                 APPEARANCE: Shri. Shri. S. Suriyanarayanan., Advocate for the Appellant Shri. Prakash Kumar Singh, Superintendent (AR) for the Respondent   CORAM: HON’BLE MR. RAJU, MEMBER (TECHNICAL) HON’BLE MR. SOMESH ARORA MEMBER (JUDICIAL)   Final Order No. A/ 10484 /2023         Raju DATE OF HEARING: 06.03.2023 DATE OF DECISION:06.03.2023     This appeal has been [...]

Excise Appeal No. 10145 of 2013- DB   (Arising out of OIA-SRP/85/VAPI/2012-13 dated 26/10/2012 passed by Commissioner of Central Excise-VAPI)   Savita Oil Technologies Ltd VERSUS  C.C.E. & S.T.-Vapi   APPEARANCE: Shri Manoj Chauhan, Chartered Accountant for the Appellant Shri Rajesh K Agarwal, Superintendent (AR) for the Respondent   CORAM: HON’BLE MEMBER (JUDICIAL), MR. RAMESH NAIR HON’BLE MEMBER (TECHNICAL), MR. RAJU   Final Order No. A/ 10473 /2023     RAMESHNAIR DATE OF HEARING: 21.11.2022 DATE OF DECISION: 17.03.2023   The brief facts of the case are that the appellants are manufacturer [...]