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

2015 (12) TMI 1487 - CESTAT MUMBAI

2015 (12) TMI 1487 - CESTAT MUMBAI - TMI - Admissibility of Cenvat Credit - Outdoor catering services and membership and subscriptions of various business association and business periodicals - Held that:- credit in respect of out door catering services was denied on the ground that the service charges to the extent Cenvat credit was proposed to be denied were recovered by the company from the employee. In this regard appellant made submission in the appeal that they have submitted revised quant .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

hority to verify this re-quantifications and if it is found correct then demand amount of ₹ 1,21,742/- shall be reduced to ₹ 60,871/-.

As regard the issue of Cenvat credit of membership and periodical of various business associations and law journals such as CII, Young President Pune Chapter, IEEMA, Economic Research India Ltd, MCCIA etc. I am of the view that all these member ship and subscriptions are directly related to the business activity of the appellant. Therefore .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

AR ) ORDER Per Ramesh Nair This appeal is directed against Order-in-Appeal No. PI/VSK/23/2010 dtd. 8/2/2010 passed by the Commissioner (Appeals), Central Excise, Pune-I, wherein the Commissioner (Appeals) upholding the order-in-original dated 28/10/2009 rejected the appeal of the appellant. 2. The fact of the case is that the appellant is engaged in the manufacture of excisable goods i.e. Insulated Electrical Wires & Cables falling under chapter 85441990 of the first schedule to the Central .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

#8377; 1,21,742/- and ₹ 1,89,976/- respectively was proposed to be denied and interest and penalties proposed to be imposed. The show cause notice was adjudicated and the demand as raised in the show cause notice was confirmed for total amount of ₹ 3,11,718/-, demanded interest under Section 11AB and penalties of ₹ 2,000/- was imposed. Aggrieved by the said order in original appellant filed appeal before the Commissioner (Appeals), who upheld the order-in-original. Being aggrie .....

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 issue involved in the present case is admissibility of Cenvat Credit in respect of out door catering services and membership and subscriptions of various business association and business periodicals. As regard out door catering services in various judgments it was held that credit is admissible however credit in respect of service charges recovered from the employee is not admissible. In the present case the credit in respect of out door catering services was denied on the ground that the ser .....

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 ₹ 1,21,742/- does not appear to be correct and only credit of ₹ 60,871/- should be denied. However since lower authority have not looked into this re-quantification, I direct the adjudicating authority to verify this re-quantifications and if it is found correct then demand amount of ₹ 1,21,742/- shall be reduced to ₹ 60,871/-. As regard the issue of Cenvat credit of membership and periodical of various business associations and law journals such as CII, Young President .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

scription, the relevant judgments are cited below: BAL PHARMA LTD. Versus COMMR. OF C.EX., CUS. & S.T., BANGALORE - I - 2014 (34) S.T.R. 752 (Tri. - Bang.) 2. The appellant is engaged in the manufacture of medicaments and availed Cenvat credit of duty paid on Export Agent Commission, Hazardous waste material incineration charges, Pest control service, Xerox machine service, Membership fees, Professional charges and Employees transport charges. It is found that in respect of exports, the plac .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

t involved and the definition of input services, I consider that appellant is eligible for the credit of duty paid by them. Accordingly both the appeals are allowed with consequential relief, if any, to the appellant. BACH ELECTRIC LTD. Versus COMMISSIONER OF CENTRAL EXISE, DELHI-IV - 2013 (31) S.T.R. 68 (Tri. - Del.) 6. So far as the service of club membership is concerned, the appellant were availing this service from India International Centre and IEEMA. In respect of membership of IEEMA, the .....

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