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REVENUE NEUTRALITY

Cenvat Credit - By: - Mr. M. GOVINDARAJAN - Dated:- 21-7-2015 - The concept of is there in taxation matters especially in indirect taxes in which the Revenue does not lose or gain in any proceedings caused against an assessee. This concept has been taken as defence by many assessees in replying show cause notice and in the proceedings. The situation that amounts to is not discussed any where in the Act or in the rules made there under. The following case laws discuss about the situations which a .....

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o them as CENVAT credit. Therefore it is a situation of . The Tribunal accepted the contention of the appellant. The Tribunal held that by not paying the service tax in time, the appellant has already suffered interest and have not taken credit of service tax paid. The Tribunal held it is a situation of . In Tatyasaheb Kore Warana SSK Limited V. Commissioner of Central Excise, Kholapur - 2015 (7) TMI 506 - CESTAT MUMBAI the appellant is a manufacturer of sugar and molasses. They transport the go .....

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issible as input service credit up to the place of removal and the transportations have been done beyond the place of removal, the appellant is not entitled to CENVAT credit for outward transportation service. The Tribunal held that the appellant is entitled to take CENVAT credit as in the case of levy sugar the place of removal is the railway station and in the case of export the place of removal is load port. The Tribunal further held that in this case the transportation cost has been borne by .....

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Tax (Appeals), Guntur - 2012 (11) TMI 651 - CESTAT, Bangalore the Tribunal found that the assessee is a 100% EOU and the disputed service tax related to import of services from foreign based commission agents. The assessee was required to pay the tax as a deemed service provider in terms of Section 66A. Since the services were clearly the input services for the appellant, he was eligible to get refund of service credit in terms of Rule 5 of CENVAT Credit Rules, 2004. Under these circumstances t .....

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take place only in foreign territory. The Tribunal noted that the applicant is paying service tax under the category of IT services with effect from 16.05.2008 and in view of exporting the product/services they are receiving refund in terms of Rule 5 of CENVAT Credit Rules, 2004. The Tribunal also agreed with the submission of the applicant that for the period prior to 18.04.2006 no service tax liability will attracted in respect of services provided by the applicant. The Tribunal also agreed th .....

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advertisement purposes. The sales of rights to use for advertising cover the activities of appellant. The sale of right to use the space for advertising purposes is integrally connected to use the space for advertising and, therefore, activity undertaken by the appellant is in relation to sale of space of advertisement. The assessee s plea that the sub contractor was not liable where main contract discharging service tax is not acceptable by the Tribunal. The Tribunal held that every service pro .....

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