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 →

Commissioner of Central Excise, Delhi-III Versus S.K.H. Metals Ltd.

2015 (3) TMI 1126 - CESTAT NEW DELHI

Input service credit on freight inward, telecommunication, security services, insurance, consultancy and courier services - whether these are admissible services as per Rule 2(l) of Cenvat Credit Rules, 2004? - Commissioner (Appeals) allowed the clai .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the course of their business, is entitled to take Cenvat credit. The case law relied upon by the learned AR are prior to the decision of Hon’ble High Court of Bombay in the case of Ultratech Cement. Therefore, same are not relevant.

Admit .....

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 impugned order. - Decided against revenue - E/58103/2013-(SM) - Final Order No. A/50945/2015-EX(SM)(BR) - Dated:- 3-3-2015 - Shri Ashok Jindal, Member (J) Shri V.P. Batra, AR, for the Appellant. Shri Shankey Agarwal, Advocate, for the Respondent. 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

ervices, held that these are admissible services as per Rule 2(l) of Cenvat Credit Rules, 2004. 2. The facts of the case are that the show cause notice was issued on the premise that services mentioned hereinabove in para 1 are not input service .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

er was challenged before the learned Commissioner (Appeals) who after examining the records and relied on case laws, held that respondents are entitled to take Cenvat credit and held that same are input services as per Rule 2(l) of Cenvat Credit Rule .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nitial transportation of the inputs, therefore is not entitled to take Cenvat credit. For remaining services, he relied on case law namely; (1) MSIL v. CCE, Delhi III [2009 (240) E.L.T. 641 (S.C.)] (2) Ellora Times Ltd. v. CCE [2009 (235) E.L.T. 661( .....

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.T.R. 253 (Tribunal) = 2010 (250) E.L.T. 46 (Tribunal); and (6) Telco Construction Co. Ltd. v. CCE [ECS July-Sept 2012]. 4. Heard the parties. Considered the submissions. 5. The issue of availment of Cenvat credit on input services under .....

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