Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

M/s. Unitech Machines Ltd. Versus C.C.E. & S.T. Meerut-I

2015 (11) TMI 828 - CESTAT NEW DELHI

Business auxiliary services - CENVAT Credit - Job works - Held that:- It is not disputed by the Revenue at the end of job worker that they are not required to pay service tax. It is also not in dispute that the job worker has not paid the service tax .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

lant has reversed the Cenvat credit, they are entitled to take refund on the same. - appellant is entitled to claim refund of service tax reversed by them paid on job work charges. - impugned order is set aside - Decided in favour of assessee. - Appe .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

s in appeal against the impugned order wherein refund claim of the appellant has been rejected by both the lower authorities. 2. The facts of the case are that the appellant is manufacturer of motor vehicle parts and sending their semi finished goods .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nvat Credit by the appellant. During the course of the audit an objection was raised. The appellant reversed Cenvat Credit on job charges. Later on filed the refund claim which was rejected by both the authorities. Therefore, appellant is before me i .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

worker has been accepted by the department and it was not disputed that job worker is not required to pay service tax. Whatever service tax paid by the appellant to the job worker is entitled for Cenvat Credit. Therefore, their refund claim is admis .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

set aside. 4. On the other hand, Ld. AR submits that the job worker was not required to pay service tax as in one of the job worker it was held by the Adjudicating Authority that job worker is not required to pay service tax on job work goods. When .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version