Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 

TMI Blog

Home

2009 (8) TMI 382

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... redit within the provisions of law. Aggrieved by the said order, the revenue preferred an appeal before the Commissioner (Appeals). The Commissioner (Appeals), in turn, set aside the order passed by the Adjudicating Authority. Held that- the Commissioner (Appeals) setting aside the order, only in brief has held that the Cenvat Credit availed by the appellants are against the provisions of law, whi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ontravening the provisions of rules 3, 4 and 9 of Cenvat Credit Rules, 2004 on the following grounds: (a) In respect of the goods transport service, it was alleged that the activity is post manufacturing activity and is not in relation to the manufacture, the service tax paid on such services is not entitle for credit. (b) In respect of the mobile phone services, it was alleged that the credit of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the Commissioner (Appeals), filed the present appeal. 5. Heard both sides and perused the records. 6. The learned Counsel appearing on behalf of the appellant submits that after examining the matter in detail with regard to use of the impugned services the Adjudicating Authority has dropped the proceedings against the appellant but on the other hand the Appellate Authority has not given any findi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

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

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Site Map - Recent || Site Map ||