TMI Blog2014 (4) TMI 252X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant – Held that:- The global employees working under the appellant are working as their employees and having employee-employer relationship - There is no supply of manpower service rendered to the appellant by the foreign/holding company - The method of disbursement of salary cannot determine the nature of transaction – Order set aside – Following decision of M/s VOLKSWAGEN INDIA PVT LTD Versus COMMISSIONER OF CENTRAL EXCISE [2013 (11) TMI 298 - CESTAT MUMBAI] - Decided in favour of assessee. Adjustment of amount assessed - Refund already granted to assessee by preceding proceeding - Revenue adjustment assessed amount in refunds - Held that:- As the assessed liability of the petitioner under the adjudication order has thus suffered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant unsuccessfully contended in the adjudication proceedings that in furtherance of its business operations in India, it hired certain overseas employees (expatriate employees) who were either directly employed by the appellant or were transferred from other group companies; that during the tenure of employment in India, the expatriate employees are for all intents and purposes, employees of the appellant and discharge duties and responsibilities as such in India. The appellant also contended that it had incurred the expenditure on the expatriate employees' social security benefits in India by way of Provident Fund etc. and also deducted from their salaries and pays income tax on the basis of the total income earned on behalf of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s quashed. The appellant shall be entitled to consequent benefits. 6. Miscellaneous Application No.61437/2013 is filed for a declaration that adjustment of the demand raised consequent on the adjudication order dated 30.12.2012 (subject matter of the substantive appeal) from the amounts payable to the appellant under refund orders passed, vide the orders dated 17.9.2013 and 4.10.2013 be declared void and inoperative and to grant restitutive relief by directing Revenue to refund the amounts sanctioned by way of refunds. During the pendency of the appeal and prior to adjudication of the application for waiver of pre-deposit, certain refund claims presented by the petitioner/appellant (in respect of unutilized credits) were disposed of and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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