Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

Philips Electronics India Ltd. Versus Commissioner of Central Excise, Service Tax And Customs

2015 (11) TMI 567 - CESTAT BANGALORE

Denial of refund claim - Export of services to parent company in Neatherlands - For export of services, Assessee utilized input services on which service tax was paid - Held that:- Commissioner(Appeals) has not examined and actually considered the ev .....

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 not produced earlier before him and he will decide the refund applications fresh. The appellant has to be given full opportunity as personal hearing to produce all the evidences to prove their case. - Matter remanded back - Decided in favour of ass .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Per : ASHOK KUMAR ARYA The appellant namely M/s Philips Electronics India Ltd. Bangalore has filed the appeal against the order of Commissioner (Appeals) Bangalore wherein the order-in-original passed by the Assistant Commissioner (Service Tax) has b .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ve exported the services to their parent company in Neatherlands. For their export of services, they had utilized input services on which service tax was paid. On this service tax they are entitled to refund under Rule 5 of CENVAT Credit Rules 2004. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

not aware of any earlier refund claims filed. 2. The learned A.R. for the respondent refers to paras- 12 & 13 of the impugned order saying that the appellant has not been able to prove the export of their services to their parent company. 3. Con .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| 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