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...case of Paramount Communication Ltd. reported in [2013] TIOL 37 (CESTAT-Delhi) : [2013] 29 STR 317 (Tri.-Delhi) without narrating and applying the same to the facts...
...Tax reported in 2017 (52) S.T.R.150 (Tri.- Mum.). (iii) M/s. Paramount Communication Ltd. Vs Commissioner of Central Excise reported in 2017 (47) S.T.R...) M/s. Aravind Mills Vs Commissioner of Service Tax reported in 2014 (34) S.T.R.610 (Tri.-Ahmd.). (vii) M/s. Paramount Communication Ltd. ..., in particular, with those cited by the appellant, which is reproduced as under:- (i) M/s. Spirax Marshall P. Ltd., Vs...
...judgements in support of their claim.
4. We find that the issue has been the subject matter of several judgements. In the case of Paramount Communication Ltd. Vs. CCE, Jaipur 2013 TIOL (37...on this issue by the Tribunal in the case of Volkswagen India Pvt. Ltd. (Supra) & Paramount Communication Ltd. (Supra). In view of this, the service tax demand on this basis is not sustainable...Commissioner of Service Tax v. Arvind Mills Ltd. 2014 TIOL - 441-HC AHM - ST High Court held that the respondent in order to reduce his cost of manufacturing...
...of the order? 4. Whether order is to be circulated to the Department Authorities? M/s Paramount Communication Ltd. Appellant CCE, Jaipur-I Respondent Appearance Ms. Sukriti Das...(Kar.)
5. In fact in the same appellants case Tribunal by following the above decisions held in favour of assessee and allowed their appeal reported as Paramount Communication Ltd. Vs...he has not followed the Larger Bench decision in the case of CCE Vs. GTC Industries Ltd.- 2008 (12) STR 468 (Tri.-LB) by observing that the reasons for holding the...
...their claim.4. We find that the issue has been the subject matter of several judgements. In the case of Paramount Communication Ltd. v. CCE, Jaipur 2013 TIOL (37...same view has been taken on this issue by the Tribunal in the case of Volkswagen India Pvt. Ltd. (Supra) & Paramount Communication Ltd. (Supra). In view of this, the service tax demand on this basis is...Commissioner Of Service Tax v. Arvind Mills Ltd. - 2014-TIOL-441-HC-AHM-ST High Court held that “the respondent in order to reduce his cost of manufacturing, deputed some...
...company on manpower supply basis. We find that same view has been taken this issue by the Tribunal in the case of Volkswagen India Pvt. Ltd. (Supra) & Paramount Communication Ltd. (Supra). In view of...squarely covered by the judgment of the Tribunal in the case of Volkswagen India Pvt. Ltd. Vs. Commissioner of Central Excise, reported in 2013-TIOL-1640-CESTT-Mum. and Paramount...Communication Ltd. Vs. Commissioner of Central Excise, Jaipur, reported in 2013-TIOL-37-CESTAT-Del, that demand of Business Auxiliary Service of about Rs. 4.2Lakh is on the amount paid to Warton...
...) Paramount Communication Ltd. v. CCE Bangalore [2015 (40) STR 265 (Tri-Del)]4) Resil...squarely covered in favour of the appellant by the following judgements:1) CCE., CUS & ST., LTU Bangalore v. Sansera Engineering Pvt. Ltd. [2016 (41) STR 611 (Kar...)]2) CCE Bangalore-III v. Stanzen Toyotetsu India (P) Ltd. [2011 (23) STR 444 (Kar)]3...
...case Tribunal by following the above decisions held in favour of assessee and allowed their appeal reported as Paramount Communication Ltd. v. CCE - (Tri.-Del.). By following the.... From the impugned order of Commissioner (Appeals), it is seen that he has not followed the Larger Bench decision in the case of CCE v. GTC Industries Ltd. - (Tri.-LB) by observing that the...Toyotetsu India (P) Ltd. - (Kar.) and by the Hon’ble Karnataka High Court decision in the case of CCE v. ACE Designers Ltd. - (Kar.).5. In fact in the same appellant’s...
...Management Ltd.: 2016 (41) STR 508 (Tri.-Mumbai)v. Paramount Communication Ltd. v. CCE, Jaipur-I: 2015 (40) STR 265 (Tri.-Del.)He..., Bangalore-III v. S Tanzen Toyotetsu India (P) Ltd.: 2011 (23) STR 444 (Kar.)iii. CCE & ST, LTU, Bangalore v. Ace Designers Ltd...
...decisions in support of his argument.1. Paramount Communication Ltd. v. CCE, Jaipur - (Tri. - Del.)2. Intas Pharmaceuticals Ltd. v. CST...
...M/s. Paramount Wire and Cable Ltd. were utilising the services of certain common staff located in their common head office at Delhi. Such staff was on the pay roll of Paramount Communication Ltd. They...the issue involved in this appeal is non-payment of Service Tax amounting to Rs. 167394/- on the amount received by M/s. Paramount Communication Ltd. Khushkhera (Alwar) from M/s. Paramount Wires and.... Paramount Communication Wire and Cables Ltd. being Appeal No. Service Tax/1459/2011. Earlier order dated 5-6-2012 is withdrawn. ROM is allowed.(Pronounced in the open Court)...
...decision before this Tribunal. The Tribunal vide Final order No. 52166 - 52167/2016 dated 23.6.2016 in Paramount Communication Ltd. held that exemption cannot be denied as the goods manufactured by the...Notification No. 6/2002-CE. Similar view has been taken in various other decision of the Tribunal in Jindal Steels & Industries Ltd. v. C.C.E., Jaipur, 2015 (329) ELT 595 (Tri-Delhi) and Kent...
...under the exemption under Notification No. 6/2006-CE and accordingly entitled to exemption from excise duty. We also find that in similar issue this Tribunal in the case of Paramount Communication Ltd. V...
facts and circumstances. The said ruling of this Tribunal in Paramount Communication Ltd.(Supra) was confirmed by Hon'ble Rajasthan High Court in...the case of CCE v. Paramount Communication Ld., 2018 (360) ELT A324 (Raj.)
7. Accordingly, both the...
...excise duty. We also find that in similar issue this Tribunal in the case of Paramount Communication Ltd. v. CCE, Jaipur-I, 2016 (344) ELT 1091 (Tri.-Del.) held in...favour of the assessee under similar facts and circumstances. The said ruling of this Tribunal in Paramount Communication Ltd. (supra) was confirmed by Hon'ble Rajasthan High Court in the case of...CCE v. Paramount Communication Ld., 2018 (360) ELT A 324 (Raj.)7. Accordingly, both the appeals of the Revenue are dismissed....
...Pvt. Ltd. reported in (P & H). He further submitted that the statement of the supplier is not relevant to the impugned period as held by this Tribunal in the case of Paramount Communication Ltd. v...October, 2003 to August, 2004. As observed by this Tribunal in the case of Paramount Communication Ltd. cited supra, that the raid was conducted on 14-2-2006 in the factory premises of the inputs...Pvt. Ltd., Delhi. Shri Naresh Guleria of M/s. Kashish Products Impex Pvt. Ltd. in his statement has statement that they have not supplied the goods to the appellants and have used only invoices...
...by this Tribunal in the case of Paramount Communication Ltd. vs. CCE, Jaipur vide Stay Order No.86/2011-Ex dated 17.1.2011. Therefore, demand is not sustainable and the impugned order..., 2003 to August, 2004. As observed by this Tribunal in the case of Paramount Communication Ltd. cited supra, that the raid was conducted on 14.2.2006 in the factory premises of the inputs supplier. The...
...its nature. Ld. Counsel relied on the decision of this Tribunal in Paramount Communication Ltd. vs. CCE, Jaipur-I vide Final Order No. 52166-52167/ 2016-Ex (DB) dated 23.06.2016 wherein...Sarita Steels and Industries Ltd. vs. CCE vide Final Orders Nos. 1076-1081/2010 dated 15.07.2010 the Tribunal held that when the fact that supplies are made to mega power projects and all...manufactured in India cannot be classified under 9801, accordingly, denial of exemption on that ground is not tenable. Further, the Tribunal in Paramount Communications Limited vide Final Order dated...
...Communication Ltd. v. CCE, Jaipur-I [ (Tribunal)], Final Order No. 52371 of 2016, dated 1-7-2016 in KEI Industries Ltd. and Final Order No. 53297 of 2016, dated 31-8-2016 in Cords Cable...of Customs Tariff are exempted. In the instant case M/s. Adani Power Maharashtra Ltd., Tiroda instead of importing the said items have procured the same indigenously under Project Authority...of facts, wherein the exemption claimed were allowed to the assessee. Reference can be made to two of the recent decisions - Final Order Nos. 52166-52167/2016, dated 23-6-2016 in Paramount...
...Case No. 77/2013: M/sParamount Communication Ltd BOARD FOR INDUSTRIAL AND FINANCIAL RECONSTRUCTION CASE NO. 77/2013 : M/S PARAMOUNT COMMUNICATION LTD. SUMMARY RECORD OF PROCEEDINGS OF THE HEAR...Ltd. Ratan Aggarwal (CFO) Nilesh Sharma, Advocat SBOP Surinder Sharma, Chief Manager Dena Bank S.K. Jain, Manager ICICI Bank Ltd. Ankit Verma, Manager ***** 1.1 Ba s ed on its a u d ited ba la n ce s h eet (ABS) a s on 31.3.2013 M/s...fixed on 17 .03 .2014 , wh ich was postponed. Case No. 77/2013: M/sParamount Communication Ltd 2.1 In th e h ea r in g h eld to-day (11.08.2014), the ld . a dvoca te of th e com pa n y s ta ted th a...
.... Commissioner of Central Excise, Raigad - 2012-TIOL-1338-CESTAT-MUM = (Tri.-Mum.), Intas Pharmaceuticals Ltd. v. CST, Ahmedabad - (Tri.-Ahmd.), Paramount Communication Ltd. v...partly performed in India, prima facie Service Tax liability would not be attracted. Similar issue arose for consideration in the case of Intas Pharmaceuticals Ltd. (supra) and Paramount Communication Ltd. (supra...the Commissioner (TAR) of Service Tax, Mumbai. The stay application is being taken up for consideration.2. The appellant M/s. First Flight Couriers Ltd. are engaged in...