New User   Login      
Tax Management India .com TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (10) TMI 2288 - CESTAT CHENNAI

2015 (10) TMI 2288 - CESTAT CHENNAI - TMI - Denial of cenvat credit - GTA Services - Held that:- Tribunal's order relates to the period March 2005 to May 2007. Ld. A.R. contended that they have filed a C.M.A before Hon'ble High Court, Madras against the above final order of Tribunal in C.M.A.No.3274/2013. Both sides submit that the Tribunal order is not stayed as no stay is granted and the C.M.A. is still pending before Hon'ble High Court, Madras. Further I find that place of removal has been am .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

. For the Petitioner : Smt. L.Mythili, Advocate For the Respondent : Ms. Cecillia Parthasarathy, AC (AR) ORDER As the issue lies on a short compass, after dispensing with the requirement of predeposit, both the appeals are taken up for disposal. 2. Both the appeals are arising out of a common Order-in-Appeal dt.7.2.2014 passed by Commissioner (Appeals). The short issue relates to denial of cenvat credit availed on GTA services on outward transportation of goods. The adjudicating authority in res .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

f the Tribunal has been affirmed by the Hon ble Karnataka High Court in an appeal filed by the Revenue against the said decision of the Larger Bench of Tribunal as reported at CCE & S.T., LTU, Bangalore VS ABB Ltd. [2011 (23) S.T.R. 97 (Kar.)]. The Hon ble Karnataka High Court did not agree with the argument that transportation of goods from the place of removal will be covered by the expression activities relating to business used in the definition of input services. But the Hon ble High Co .....

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