Judgements and Orders, Supreme Court and High courts of India

The order of Commissioner (Appeals) bearing No. 668(CRM)ST/JDR/2019 dated 11.07.2019 has been assailed vide the impugned appeal. The facts, in brief, as are required for adjudication are as follows:

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.

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

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)

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

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

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

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

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

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