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Total call Book cases as on 06rt2.2016: DC/AC LEVEL: SADAS^i—^


S.N Name of the Range Show Caue Notice Date Amount Issue Involved
o assessee No. Involved
(Rs.)

1 Sri Siddhi vinayaka Zaheerabad V/15/02/15/08-Adj n 4.04.2008 364768


Clearance of soap stock & Wax
without payment of duty

2 Sri Siddhi vinayaka Zaheerabad V/15/15/01/09-Adjn 02.01.2009 312434


Clearance of soap stock & Wax
without payment of duty

Clearance of soap stock & Wax


3 Sri Siddhi vinayaka Zaheerabad V/l 5/15/47/2009- Adjn. 16.09.2009 ' 138235
without payment of duty

Shree Clearance of soap stock & Wax


4 Zaheerabad V/l5/15/29/2010- Adjn. 23.06.2010 181854
Siddivinayaka without payment of duty

Sree Siddhi Vinayaka Clearance of soap stock & Wax


5 Zaheerabad V/l5/15/06/2011- Adj 12.04.11 171120
Agro without payment of duty

Sree Siddhi Vinayaka Clearance of soap stock & Wax


6 Zaheerabad V/l5/15/94/2011- Adj 27.02.2012 201267
Agro without payment of duty

Clearance of soap stock & Wax


7 Sri Siddhi vinayaka Zaheerabad V/l5/15/01/2013- Adjn. 04.02.2013 143356
without payment of duty

Clearance of soap stock & Wax


8 Sri Siddhi vinayaka Zaheerabad V/l5/15/02/2014- Adjn. 16.01.2014 171813
without payment of duty

Mahindra & Mahindra Disallowance of TOT as deduction


9 Zaheerabad V/l5/45/87/2007- Adjn 6.11.07 239180
Ltd in Tamilnadu

Irregular availment of CENVAT


Indian
10 Toopran SII V/l5/73/34/2014- Adjn. 19.05.2014 283863 credit on common inputs which
Immunologicals
are used in dutiable and exempted
goods

Aurobindo Pharma Irregular availment of Cenvat


11 Narsapur V/l 5/29/4 5/2008- Adjn. 04.12.2008 325702
Unit-I Credit on ineligible input service

Aurobindo Pharma Irregular availment of Cenvat


12 Narsapur V/l5/29/48/2009- Adj. 30.09.2009 287303
Unit-IX Credit on ineligible input service

Mahindra & Mahindra Irregular availment of Cenvat


13 Zaheerabad V/l5/87/61/2010- Adjn. 02.02.2011 51218
Ltd Credit on ineligible input service

Mahindra & Mahindra V/15/87/48/2011- Irregular availment of Cenvat


14 Zaheerabad 09.11.11 69929
Ltd Adjn. Credit on ineligible input service

Aurobindo Pharma
15 Narsapur V/l5/29/63/2010- Adjn. 07.01.2011 440145 Irregular availment of Cenvat
Ltd Unit-I
Credit on ineligible input service

Aurobindo Pharma V/15/29/64/2010- Irregular availment of Cenvat


16 Narsapur 07.01.2011 357574
Ltd Unit- IX Adjn. Credit on ineligible input service

V/15/68/58/2011-
17 Granite Mart Limited Toopran S-I 03.01.2012 78465 Irregular availment of Cenvat
Adjn.
Credit on ineligible input service
v"
Mahindra & Mahindra Irregular availment of Cenvat
Zaheerabad V/l5/87/51/2011- Adjn. 11.01.2011 473015
18 Ltd Credit on ineligible input service

19 Aurobindo Pharma Narsapur 23.02.2012 109600 Irregular availment of Cenvat


Ltd Unit- IX V/l5/29/91/2011- Adjn. Credit on ineligible input service

Mahindra & Mahindra Irregular availment of Cenvat


20 Zaheerabad V/l5/87/14/2012- Adjn. 08.08.2012 108068
Ltd Credit on ineligible input service

Ganapati Sugar Irregular availment of Cenvat


21 Sadasivpet V/l5/17/07/2014- Adjn. 05.02.2014 188848
Industries Credit on inputs which are used in
the manufacture of exempted
r nnnrlc

Irregular clearnces to SEZ


Stackline Systems (P)
22 Toopran SII V/l 5/94/53/2009- Adj. 15.10.2009 4500 Developers/Promotors w/o duty
Ltd
and w/o reversal of 10% value.

Irregularly availed Cenvat Credit


Aurobindo Pharma on exclusive inputs used in the
23 Narsapur V/l 5/11/29/2007- Adjn 01.05.2007 74960
Ltd Unit - IX manufacture of exempted finished
goods.

Irregularly availed Cenvat Credit


Aurobindo Pharma on exclusive inputs used in the
24 Narsapur V/l 5/21/29/2007- Adjn 26.06.2007 129377
Ltd Unit - IX manufacture of exempted finished
goods.

Irregularly availed Cenvat Credit


Aurobindo Pharma on exclusive inputs used in the
25 Narsapur V/l5/22/29/2007- Adjn 28.06.2007 64626
Ltd Unit - IX manufacture of exempted finished
goods.

Irregularly availed Cenvat Credit


Aurobindo Pharma on exclusive inputs used in the
26 Narsapur V/l 5/12/29/2004- Adjn 3.9.2004 118817
Ltd., Unit- IX manufacture of exempted finished
goods.

Irregularly availed Cenvat Credit


Aurobindo Pharma on exclusive inputs used in the
27 Narsapur V/l 5/2/29/2005- Adjn 1.2.2005 307122
Ltd., Unit- IX manufacture of exempted finished
goods.

Irregularly availed Cenvat Credit


Aurobindo Pharma on exclusive inputs used in the
28 Narsapur V/l 5/2/29/2005- Adjn 27.5.2005 465802
Ltd., Unit- IX manufacture of exempted finished
goods.

Irregularly availed Cenvat Credit


Aurobindo Pharma V/15/2/29/2005- on exclusive inputs used in the
29 Narsapur 20.01.2006 313081
Ltd., Unit- IX Adjn
manufacture of exempted finished
goods.

Irregularly availed Cenvat Credit


Aurobindo Pharma on exclusive inputs used in the
30 Narsapur V/15/22/29/2006-R 20.10.2006 30533
Ltd., Unit- IX manufacture of exempted finished
goods.

Irregularly availed Cenvat Credit


Aurobindo Pharma on exclusive inputs used in the
31 Narsapur V/l 5/34/29/2006- Adjn 08.01.2007 330244
Ltd., Unit- IX manufacture of exempted finished
goods.

Irregularly availed Cenvat Credit


Aurobindo on inputs exclusively used in the
32 Narsapur V/l5/26/29/08-Adjn 30.05.2008 240998
Pharma-Unit-IX manufacture of exempted finished
goods.

Irregularly availed Cenvat Credit


Aurobindo Pharma on inputs exclusively used in the
33 Narsapur V/l5/21/29/2006- Adjn 22.08.2006 471137
Unit-I manufacture of exempted finished
goods.

Irregularly availed Cenvat Credit


Aurobindo Pharma on inputs exclusively used in the
34 Narsapur V/l 5/16/29/2006- Adjn. 12.06.2006 462758
Unit-I manufacture of exempted finished
goods.
CENTRAL EXCISE CALL BOOK CASES ■ PATANCHERU DIVISION AS ON 01.01.2017
COMMISSIONERATE : I
SI.No. Name of Party SCN No. & Dt. (including Period Amount Involved Issue Involved Present Status
periodical SCN) Involved (Rs.)
1 2 3 4 5 6 7

Non elibility of exemption from payment


of duty on the goods cleared to ONGC
V/84/15/08/2010-Adjn. Dt. Dept, filed appeal CEA No.20/2008 in APHC against CESTAT's Final Order No. 636& 637/2007
1 Guraraja Precitech
16.04.2010
August,2006 351172 under Notifn.No. 06/2006-CE dated
dated 06.06.2007
01.03.2006 as amended during the period
from 11/2006 to 11/2007

Civil Appeal in Hon'ble A.P. High Court on the isue of irregular cnevat credit of Service Tax paid
Out Door Catering Services in the cases of CEA Nos.215/2010,251/2010,266/2010 & 267/2010
Irregular availment of Credit of Service
V/72/15/14/2011 -Adj n. Dt. August, 2008 to against CESTAT's Final Order No. 1304 to 1310/2009 dated 18.9.2009 in the case of Dr. Reddy's
2 Pennar Industries 245239 Tax on Outdoor catering Services from
19.12.2011 March, 2011 Labsoratories of Hyderabad B Division and CEA No. 53/2010 agaisnt CESTAT's Final Order No.
08/2008 to 03/2011
936/2009 dated 11.6.2009 in the case of M/s Hyderabad Coco Cola Beverages Pvt. Ltd. of
Hyderabad A Divison.

Civil Appeal in Hon'ble A.P. High Court on the isue of irregular cnevat credit of Service Tax paid
Out Door Catering Services in the cases of CEA Nos.215/2010,251/2010,266/2010 & 267/2010
Irregular availment of Credit of Service
V/72/15/92/2011 -Adjn. Dt. December, 2010 to against CESTAT's Final Order No. 1304 to 1310/2009 dated 18.9.2009 in the case of Dr. Reddy's
3 Pennar Industries 184039 Tax on Outdoor catering Services from
03.01.2012 Feb, 2011 Labsoratories of Hyderabad B Division and CEA No. 53/2010 agaisnt CESTAT's Final Order No.
12/2010 to 02/2011.
936/2009 dated 11.6.2009 in the case of M/s Hyderabad Coco Cola Beverages Pvt. Ltd. of
Hyderabad A Divison.

Irregular availment of Cenvat Credit onIn the case of M/s. Aurobindo Pharma Ltd., agianst the OIA No. 56/2008 dt.15.07.2008. Dept,
V/40/15/09/2012(P-F)-Adjn.
4 Agarwal Rubber Ltd February, 2012 229492 SAD adjusted against import licencesfiled an appeal before Hon'ble CESTAT & and vide final order no.1485/2009 dt. 15.12.2009
Dt. 24.03.2013
under DEPB/FM S/FPS for 02/2012 rejected the Dept's appeal & Dept, filed an appeal before the Hon'ble High Court of A.P.

Irregular availment of Cenvat Credit onIn the case of M/s. Aurobindo Pharma Ltd., agianst the OIA No. 56/2008 dt.15.07.2008. Dept,
V/40/15/09/2012(P-F)-Adjn.
5 Agarwal Rubber Ltd March, 2012 327330 SAD adjusted against import licencesfiled an appeal before Hon'ble CESTAT & and vide final order no.1485/2009 dt. 15.12.2009
Dt. 26.03.2013
under DEPB/FM S/FPS for 03/2012 rejected the Dept's appeal & Dept, filed an appeal before the Hon'ble High Court of A.P.

Irregular availment of Cenvat Credit onIn the case of M/s. Aurobindo Pharma Ltd., agianst the OIA No. 56/2008 dt.15.07.2008. Dept,
V/40/15/14/2013-Adjn. Dt. April, 2012 & My
6 Agarwal Rubber Ltd 489610 SAD adjusted against import licencesfiled an appeal before Hon'ble CESTAT & and vide final order no.1485/2009 dt. 15.12.2009
02.05.2013 2012
under DEPB/FM S/FPS for 05/2012 rejected the Dept's appeal & Dept, filed an appeal before the Hon'ble High Court of A.P.
SI.No. Name of Party SCN No. & Dt. (including Period Amount Involved Issue Involved Present Status
periodical SCN) Involved (Rs.)
(
S.Tax credit availed on ICICI Lombard
V/29/15/30/2007-Adj n. Dt. December, 2010 to Insurance policy perimium coverage toPara-I of RACE-lll/Hyd-A/108/2006-07/130 dated 11.08.2006.
7 Pennar Industries 79018
21.08.2008 Feb, 2011 their employees during 03/2006. -
Objection contested.

Irregular Availment of Service Tax on


8 Fenner India V/1/191/2009 AG Dec-09 126338 Ineligible services I.ShamiyanaThe objection contested by the dept.
Expenses,Club expenses,Vehcile
1V/9/30/2010-Adjn dated Improper availment of Education ess and
9 FenoplastLtd, Unit-ll 10.12.2010 2005-06 & 207-08 56373 The objection contested by the dept.
irregular avilment of Service Tax Credit
In the case of M/s. Aurobindo Pharma Ltd., agianst the OIA No. 56/2008 dt. 15.07.2008. Dept,
IV/9/34/2011-Adjn Iregular availment of Spl.CVD which was
10 Rallis India Ltd dt.3.12.12. 4/2009 to 6/2009. 355979 filed an appeal before Hon'ble CESTAT & and vide final order no. 1485/2009 dt. 15.12.2009
not paid through cash.
rejected the Dept's aDDeal & DeDt. filed an aoDeal before the Hon'ble High Court of A.P.
O.R No 137/2010 dated Irregular availment of Cenvat Credit on
-.11 Novopan Ind.Ltd.
04/01/2010
1471070 Received from J.C.<hqrs.office recently after reassignment of adjudication powers.
Rent A Cab, Air Travel Agency
Irregular availment of Cenvat Credit on
12 -do- IV/9/37/2011-Adjn dated 10/2010 to 09/2011 325516 -do-
8/11/2011 telephonic services, Courier Services,
Insurance and Banking Service
Irregular availment of Cenvat Credit on
IV/9/30/2011-Adjn dated
,3 -do-
4/10/2011
Sep-10 347000 Security Services, Traveling Charges, -do-
Labour Charges
O.R. No 11/2011-Hyd-l Adjn(S.T) Nonpayment of Service Tax on Corporate
14 -do- 2006-07-to 2009-10 2522064 -do-
dt 12/10/2011 guarantee fees’

7110240
r DETAILS OF CALL BOOK CASES - RAMACHANDRAPURAM DIVISION

CALL BOOK CASES WHERE DEPARTMENT HAS GONE IN APPEAL

SI. Results of Review


No Category Unit Name SCN No. & date Duty (Rs.) Issue Reasons for pendency
.

OIO
No. 128/2007
Finalisation of Provisional
Hon'ble dt.09.08.2007
Assessments. Adoption of
1 Supreme M/s. BHEL remanded back 6649373
differen rate of duty for parts
Court by Commr.(A)
and fully assembled machinery.
vide OIA No.41 /
2007(H- I)CE
m i o onrw
OIO In a similar issue, in respect of the
No. 129/2007 Reviewed on
said assessee, CESTAT's Final Order
dt.30.10.2007 07.01.2016 and as
Finalisation of Provisional No.29 to 37/2010 dt.20.1.2010, has
Hon'ble remanded back per Apex Court's
Assessments. Adoption of been appealed against by the
2 Supreme M/s. BHEL by Commr.(A) 22716160 website the
differen rate of duty for parts Department before the Hon'ble
Court vide OIA Appeals are
and fully assembled machinery. Supreme Court of India, vide CA
No.08/2008(H- pending as on
Nos.409-412 of 2010 and 6151-6159
I)CE 23.07.2016
Ht o« no onn«
of 2010 and are still pending.
OIO
No.16/2008
dt.28.02.2008 Finalisation of Provisional
Hon'ble remanded back Assessments. Adoption of
3 Supreme M/s. BHEL by Commr.(A) 293288985
differen rate of duty for parts
Court vide OIA and fully assembled machinery.
No.27/2008(H-
I)CE
Ht on n^ onn«
SI.
Category Unit Name SON No. & date Duty (Rs.) Issue Reasons for pendency Results of Review
No.

V/29/256/2009 Irregular availment of credit of


(
Hon'ble Adjn dated Service Tax on the amount paid
M/s. Sandvik
4 High 418828
Asia Pvt Ltd., 11.01.2010 (File towards Canteen charges for the
Court No.V/82/15/25 period January,2009 to April,
6/2009-Adjn) 2009.

Irregular availment of credit of


Hon'ble V/82/15/24/20 Service Tax paid towards
M/s. Sandvik
5 High 10-Adjn dated 177778 Canteen charges during the
Asia Pvt Ltd.,
Court 18.05.2010 period from April, 2009 to
March, 2010.
In a similar issue, Department had
Irregular availment of credit of filed - Civil Appeal Nos.215/2010,
Hon'ble V/82/15/28/20 Service Tax on the amount paid 251/2010, 265/2010, 266/2010 &
M/s. Sandvik
6 High 10-Adjn dated 167114 towards Canteen charges for the 267/2010 against CESTAT's order
Asia Pvt Ltd., Reviewed on
Court 04.06.2010 period from May,2009 to No. 1304 to 1310/2009 dt. 18.9.2009 07.01.2016 and as
March,2010. in the case of M/s. Dr. Reddy per AP High
Irregular availment of credit of Laboratories Ltd. and Civil Appeal Court's website
Hon'ble
M/s. Sandvik
V/82/15/34/20 Service Tax on the amount paid Nos.53/2010 against the CESTAT's the Appeals are
7 High
Asia Pvt Ltd.,
10-Adjn dated 413246 towards Canteen charges for the order No.936/2009 dt./11.6.2009 in pending.
Court 02.08.2010 period from January, 2007 to the case of M/s.Hindustan Coca Cola
March, 2010. Beverages Pvt.Ltd.,before the Hon'ble
High Court of A.P
Irregular availment of credit of
Hon'ble V/82/15/54/20 Service Tax paid towards
M/s. Sandvik
8 High 10-Adjn dated 320262 Canteen charges during the
Asia Pvt Ltd.,
Court 02.05.2011 period from April, 2010 to Dec,
2010.
Irregular availment of credit of
Service Tax paid towards
Hon'ble V/82/15/04/20
M/s. Sandvik outdoor catering/Canteen
9 High 12-Adjn dated 387558
Asia Pvt Ltd., services during the period from
Court 03.02.2012
January, 2011 to September,
2011.
"Si: Results of Review
Categor SCN No. &
No. y Unit Name Duty (Rs.) Issue Reasons for pendency
date
(
IV/9/17/2010- Non payment of C.Ex.duty on
Hon'ble
10 CESTAT M/s. BHEL Adj 276254 Oxygen Gas manufactured and
dt.05.08.2010 utilised captively in the
manufacture of exempted goods

Hon'ble IV/9/40/2010- Non payment of C.Ex.duty on Department had filed appeals against
11 M/s. BHEL Adj 102660 Oxygen Gas manufactured and OIA Nos.87 & 88/2010(H- I)CE Reviwed on
CESTAT
dt.01.02.2011 utilised captively in the dt.30.12.2010 passed by Commr.(A), 07.01.2016 and
manufacture of exempted goods before CESTAT and are still pending addressed a letter
to AC(Trib) to
V/84&85/9/17 inform present
Hon'ble Non payment of C.Ex.duty on
12 M/s. BHEL /2011-Adjn 15111 status of the case
CESTAT Oxygen Gas manufactured and
dt.08.06.2011 utilised captively in the
manufacture of exempted goods
Irregular availment of Cenvat
credit on ineligible Capital
Hon'ble M/s. Cement V/15/25/25/20 Goods viz., MS Bars, Plates, Department had filed appeal in
13 Corporation of 14-Adjn 477938 Angles, Channels, Sheets etc., CESTAT against OIO No. 12/2010-
CESTAT
India dt.01.05.2014 falling under Chapter 72 & 73 CE dt.31.12.2010.
of CETA, 1985 during
Ar>ril.9.01 3.

The AC (Audit) vide letter


C.No.1/22/36/2016-DAP
CE - Non payment of amount
dt.06.09.2016 conveyed that the
O.R.No. 126/201 equal to the credit availed in
audit para has not attained finality
14 CERA M/s BHEL 0-Hyd-I.Adjn 1904873respect of imported inputs
and hence SCN needs to be kept in
dt.04.02.2011 cleared as such during the
Call Book. Hence as per the Principal
period Oct,2007 to June,2010
Commissioner's directions the case is
kept in call book.
(