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Doosan Infracore (India) Pvt Ltd And Others Versus Commissioner of Service Tax Chennai And Others

2015 (9) TMI 1089 - CESTAT CHENNAI

Disallowance of CENVAT Credit - Network services - Nexus with output service provided - whether the service tax paid on net work service availed by the appellant for its computer net work to provide input service for generation of output service of m .....

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tput service is a tool for such output service.

GTA service - Held that:- In absence of any contrary evidence as to the deposit of that amount of service tax by the GTA service provider, learned Commissioner (Appeals) has reached to a prop .....

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40518-40520/2015 - Dated:- 1-5-2015 - D N Panda, Member (J),J. For the Appellant : Mr S Viswanathan, Adv. For the Respondent : Mr R Subramaniyan, AC (AR) ORDER Per: D N Panda: The assessee's appeal is against disallowance of cenvat credit of S .....

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nexus since the appellant is engaged in the management, maintenance & repair services of heavy engineering and I.T network services were used in input services for which expenditure incurred by appellant has suffered service tax. 2. The appeal i .....

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of management, and repair of heavy machinery, shall entitle the assessee to the cenvat credit of that tax. The network services availed by the appellant to make its own mail/server functional having its integral connection to generate the output serv .....

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view of the factual and legal position above, Revenues appeals on this count is dismissed. 3. The second grievance of Revenue is that the taxes paid for GTA service availed is not permissible as cenvat credit to the assessee. But learned authority b .....

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ution, the said amount of ₹ 6,09,756/- has also been reversed. Therefore, Revenues contention on this count of cenvat credit on GTA service fails for which Revenue's appeal is dismissed. 4.1 The next grievance of Revenue is against allowanc .....

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er was registered and has discharged tax liability of the said amount verifiable from the invoices. He has also noticed that service provider has discharged this amount of service tax. Accordingly, he held that there cannot be double taxation for whi .....

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