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 Flemmings BPO Pvt Ltd Versus Commissioner of Service Tax, Chennai

2015 (11) TMI 1178 - CESTAT CHENNAI

Denial of refund of CENVAT Credit - Unutilized CENVAT Credit - Export of service - Held that:- So far as the ineligible Cenvat credit is concerned, as recorded by learned Commissioner (Appeals), the appellant has no material to suggest reversing that .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

he appellant is entitled to the Cenvat credit of the service tax paid prior to registration on the ground that the registration being prescribed only for the purpose of maintenance of accounts and for following procedure of law, it cannot be said tha .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Panda, Member (J) For the Petitioner : Shri S Ramachandran, Cons For the Respondent : Shri M Rammohan Rao, JC (AR) ORDER Per D. N. Panda Shri Ramachandran learned consultant submits that registration is not mandatory to grant refund of unutilized cr .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ns P. Ltd. Vs C.S.T. Bangalore reported in 2012 (27) S.T.R.134 (Kar.). 2. Revenue submits that learned Commissioner (Appeals) examined the case thoroughly and he came to the conclusion that the appellant availed Cenvat credit of service tax paid on t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

he claim pertaining to the service tax paid prior to registration. Therefore, nothing being considerable no relief should be granted to the appellant. 3. Examined the records and heard both sides. 4. So far as the ineligible Cenvat credit is concerne .....

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