Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (7) TMI 623 - CESTAT BANGALORE

2015 (7) TMI 623 - CESTAT BANGALORE - 2015 (39) S.T.R. 465 (Tri. - Bang.) - Denial of CENVAT Credit - Security Service, Telephone Service and Manpower Service - Nexus with input service - Held that:- According to proviso to Rule 3, a manufacturer or purchaser of final product can take credit of duty paid on any input service received by him. Unlike in the case of inputs where credit can be taken only when it is received in the factory, in respect of input service there is no such restriction. Un .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ated:- 2-3-2015 - B S V Murthy, Member (T),J. For the Appellant : Mr M S Srinivasa, Adv. For the Respondent : Mr Mohd Yusuf, AR ORDER Per: B S V Murthy: The appellants are the manufacturers of Rotogravure Printing Machineries and Lamination Machineries falling under chapter 84 of the schedule to the Central Excise Tariff Act, 1985 and are operating under Cenvat Credit Rules, 2004. During audit of the records of the appellants by the Department, it was noticed that the appellants had availed cred .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e it appeared that the said services do not fall under the purview of input services and in no way related to manufacturing activity, the original authority issued two show cause notices covering the periods from April 2007 to February 2010 and from March 2010 to December 2010 with a proposal to deny the credit of ₹ 54,882/- (Rupees Fifty Four Thousand Eight Hundred and Eighty Two only) and ₹ 15,125/- (Rupees Fifteen Thousand One Hundred and Twenty Five only), respectively and to rec .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

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

Go to Mobile Version