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

2015 (12) TMI 1062 - GUJARAT HIGH COURT

2015 (12) TMI 1062 - GUJARAT HIGH COURT - 2016 (41) S.T.R. 389 (Guj.) - Availment of CENVAT Credit - 'Rent-a-Cab', 'Tour Operators', and 'Travel Agent service - Nexus with manufacturing activity - Held that:- There was no dispute even by the Department on the issue that the assessee had consumed for itself various services at various stages in their manufacturing and business activities. Cost was borne by the assessee which also formed a part of the value of the goods manufactured - Rule 2 (l) o .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

vice used by the manufacturer directly or indirectly in or in relation to manufacture of final products and clearance of final product from the place of removal - service in question was 'input service' and the service tax paid thereon would be available to the assessee by way of Cenvat Credit. No question of law, therefore, arises - Decided against the revenue. - Tax Appeal No. 939 of 2015 - Dated:- 9-12-2015 - Akil Kureshi And Mohinder Pal, JJ. For the Appellant : Mr Y N Ravani, Adv ORDER ( Pe .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e final products 'from OR upto the place of removal'? B. Whether in the facts and circumstances of the case, was the Tribunal right in law to allow the Cenvat Credit of Service Tax availed by the respondent on the services on the principle that the cost of services formed part of production of the goods by ignoring the definition of 'input services'; especially when it is a settled proposition of law that the Cenvat Credit Rules and the valuation provisions are independent of eac .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Rent a Cab Operators Service/ Tour Operator Services/ Travel Agent Services: This service is pertaining to the hiring of vehicles, which are used by their employees for their movement within the refinery premises or for outward traveling in connection with out business. It is submitted that the vehicles are always hired for the purpose of travel by employees for discharging their responsibilities which are always either in connection with our manufacture/ business. It is further submitted that 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

is not tenable in law and on facts..." 4. The adjudicating authority in a detailed discussion held and observed as under: "....The issue involved in the instant cases is whether the noticee is entitled to the Cenvat Credit of service tax paid on certain services as availed by them in the guise of input service as per definition given in rule 2 (1) of the Cenvat Credit Rules, 2004. Such services, of which eligibility as input service for availing cenvat credit is to be decided, are col .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

r, I find no dispute in both the show cause notices regarding availment of all the above services by the noticee and consumed by themselves at various stages of their business activities, cost of which is also undisputedly borne by them and form a part of value of goods so manufactured. Therefore it is evidently clear that the associated liability would be discharged by the noticee and benefits, if any, would be available to the noticee, of course including cenvat credit to the extent of servie .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ce' in the rule 2 (1) of the Cenvat Credit Rules, 2004. Therefore the noticee is entitled and has correctly availed cenvat credit available on all the eleven services under the Cenvat Credit Rules, 2004." 5. In appeal, the appellate authority also upheld the view of the adjudicating authority, upon which further appeal was filed before the Tribunal. The Tribunal, by the impugned judgment, dismissed the appeal in the following terms: "3. On perusal of the impugned order, I find 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

 

 

 

 

 



|| 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