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

2015 (10) TMI 2359 - CESTAT NEW DELHI

2015 (10) TMI 2359 - CESTAT NEW DELHI - TMI - Liability of Service Tax - Revenue states that appellant took CENVAT credit equal to said amount on various services which could not be considered to be input services - Appellant contends that credit on bank charges by bank is eligible as decided in case of Meghamani Dyes & Intermediates Ltd. vs. CCE, Ahmedbad [2014 (1) TMI 558 - CESTAT AHMEDABAD] - Credit on Insurance charges and Taxi charges has been allowed in various judgements - Credit i.r.o. W .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ellant's favour - Allegation of suppression cannot be sustained as there is force in contention of appellant that credit taken was duly reflected in ST-3 return - Decided in favour of Appellant. - Service Tax Stay Application No. 50043 of 2014 in Service Tax Appeal No. 50038 of 2014 - Stay Order No. 53255 / 2015 - Dated:- 21-9-2015 - Mr. Justice G. Raghuram, President And Mr. R. K. Singh, Member (Technical) For the Petitioner : Sh. Shiladitya Sarkar, C.A. For the Respondent : Sh. Amresh Jain, DR .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

by the bank it has been held in the case of Meghamani Dyes & Intermediates Ltd. vs. CCE, Ahmedbad 2013 (32) STR 671 (Tri. Ahmd.) that such service tax is eligible for credit. (ii) Regarding cenvat credit (Rs.45,59,448/-) relating to insurance charges, such input service credit has been allowed by the following judgment- CCE, Raipur vs. Raipur Rotocast Ltd.- 2010 (18) STR 466 (Tri.Del.) - KPMG vs. CCE, New Delhi- 2014 (33) STR 96 (Tri.Del.) - CCE, Raipur vs. Beekay Engg. & Casting Ltd.- .....

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