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CESTAT Chennai : M/s. EID Parry (India) Limited Vs. Commissioner of Central Excise, Puducherry : 10th March, 2017

IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI

ST/210/2007
(Arising out of Order-in-Revision No. 8/2007 dated 30.5.2007 passed by the Commissioner of Central Excise, Pondicherry)

M/s. EID Parry (India) Limited
Appellant

Vs.

Commissioner of Central Excise, Puducherry
Respondent

Appearance
Ms. Minchu Mariam Punnose, Advocate for the Appellant
Shri S. Govindarajan, AC (AR) for the Respondent

CORAM
Honble Shri D.N. Panda, Judicial Member
Honble Shri Madhu Mohan Damodhar, Technical Member

Date of Hearing / Decision: 10.03.2017


FINAL ORDER No. 40432 / 2017

Per D.N. Panda

Without the provision for recovery of tax on reverse charge mechanism prior to 18.4.2006 and such proposition not being differed by Revenue, appeal is allowed. This order has been passed following the ratio laid down by the Honble Supreme Court in the case of Union of India Vs. Indian National ShipownersAssociation reported in 2011 (21) STR 3 (SC).


2. There is no vakalat on record of the learned counsel arguing the matter today. She is directed to file the vakalat by Monday i.e. 13th March 2017.


(Dictated and pronounced in open court)


(Madhu Mohan Damodhar)                           (D.N. Panda)
Technical Member                                         Judicial Member

Rex


Additional Info

  • Date Range: Friday, 10 March 2017
  • Court/Authority: CESTAT
  • Tax Type: Service Tax
  • Petitioner/Appellant: M/s. EID Parry (India) Limited Vs. Commissioner of Central Excise, Puducherry
  • Respondent: M/s. EID Parry (India) Limited Vs. Commissioner of Central Excise, Puducherry
  • Appl no. or Appl year: ST/210/2007
  • Supreme Court Location: Delhi
  • CESTAT Location: Chennai
  • AAR Location: Delhi
  • Authority: Supreme Court

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