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Judgements and Orders, Supreme Court and High courts of India



The issue involved in this appeal is whether interest on differential amount of service tax due to revision of price of storage charges is payable under Section 75 of the Finance Act, 1994.

Posted in Service Tax |   194 Views


Claim of refund by unjust enrichment

  Guest    01 May 2021 at 17:35

This appeal has been filed against order-in-appeal whereby the Commissioner (Appeals) have upheld the credit of refund amount to Consumer Welfare Fund, holding that the refund claim is hit by unjust enrichment. The Commissioner (Appeals) has recorded

Posted in Service Tax |   150 Views



The appellant M/s Rajratan Global Wire Ltd. is engaged in manufacture of wire of non alloy steel viz. steel wire, stranded wire and Tyre Bead wire. They are also availing the facility of Cenvat credit under Cenvat Credit Rules, 2004 (hereinafter CCR)

Posted in Excise |   167 Views



Learned Counsel for the appellant has mentioned that benefit of Sabka Vishwas (Legacy Dispute Resolution) Scheme of 2019 has already been availed by the appellant. The copy of discharge certificate/SVLDRS Form No. - 4 is mentioned to have been mailed

Posted in Service Tax |   127 Views



The appellant has settled their dispute with the respondent- Department under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019.

Posted in Service Tax |   139 Views



The appellant has settled their dispute with the respondent- Department under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019.

Posted in Excise |   111 Views



The appellant has settled their dispute with the respondent- Department under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019.

Posted in Excise |   148 Views



Request for withdrawal of appeal is pending consideration post benefit of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. Learned Counsel on behalf of the appellant has mailed Form SVLRDS-1 and SVLDRS-4 to the Registry today itself. Same is p

Posted in Custom |   110 Views



The appellant M/s Sky Alloys & Power Pvt. Ltd. are engaged in manufacture of Sponge Iron, MS Ingots and Silico Manganese. Their premises were got searched on 7 November 2015 and 8 November 2015 by the team of Preventive Officers of Central Excise, Cu

Posted in Custom |   81 Views



The present order disposes of four appeals arising out of the order of Commissioner, GST bearing 27-28/PK/GST/DE/2018-19 dated 26.10.2018 has been assailed before this Tribunal. The said order has been passed in compliance of the Final Order of thisT

Posted in Excise |   103 Views