Tax Management India. Com TMI - Tax Management India. Com
Case Laws Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Manuals News SMS Articles Highlights
        Home        
← Previous Next →
  • Contents
  • Cases Cited

 

User Login
Username  
Password  
Stay sign in     

Forget password        New User/ Regiser

2017 (5) TMI 1349

Head Note:
Refund claim - scope of input services - services used in the export of goods - time limitation - whether the refund claim of ₹ 6,04,051/- is barred by limitation? - N/N. 5/2006-CE(NT) - Held that: - the Notification specifically prescribed that the period of limitation as prescribed u/s 11B of CEA, 1944 would be applicable to refunds filed under Rule 5 of CCR, 2004 - it is not clear when the remittance for export of services had been received by the appellant. Therefore, for this limited purpose of calculation of period of limitation and consequently, the amount of refund, the matter needs to be remanded to the Adjudicating Authority - matter on remand.

Whether the claim of ₹ 18,58,545/- is eligible as Input Services being used in the export of finished goods? - Held that: - these services viz., Rent a Cab Services, Catering Service (Canteen), Mobile/Telephone Service, Courier Service, Advertising and Marketing Service, Professional Service, Banking Service- HP Finance Service are held to be Input Service - reliance placed in the case of M/s HCL Technologies Ltd. Versus Commissioner of Customs And Central Excise And Service Tax, Noida [2015 (9) TMI 1037 - CESTAT NEW DELHI], where it was held that - the credit availed on the service tax paid in relation to these Input Services are admissible.

Appeal allowed - part matter decided in favor of assessee and part matter on remand.

 

Subscription Plans and Options

Database at a Glance  

Annual Subscription - All in One Package
Package Details (inclusions):
Price 14000 + GST 2520 = 16520

Two Years Subscription - All in One Package
Package Details (inclusions):
Price 26000 + GST 4680 = 30680

Annual Subscription - Direct Tax Package
Package Details (inclusions):
Price 8000 + GST 1440 = 9440

Annual Subscription - Indirect Tax Package
Package Details (inclusions):
Price 8000 + GST 1440 = 9440

Annual Subscription - Goods and Services Tax (GST)
Package Details (inclusions):
Price 5000 + GST 900 = 5900

Annual Subscription - Customs + FTP + SEZ (Import / Export)
Package Details (inclusions):
Price 7000 + GST 1260 = 8260

Annual Subscription - Corporate Laws Package
Package Details (inclusions):
Price 7000 + GST 1260 = 8260

 

← Previous Next →

 

 

 

Discussion Forum
what is new what is new
 

Let's just recapitulate:

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.