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

2016 (1) TMI 818 - CESTAT CHENNAI

2016 (1) TMI 818 - CESTAT CHENNAI - TMI - Erroneous availment of CENVAT credit in respect of maintenance of green belt to reduce pollution - Held that:- When appellant is manufacturer of cement and control of pollution in factory area is an indispensable necessity. Therefore, CENVAT credit on that count is allowed.

Outdoor catering service - disallowance of CENVAT credit against the appellant - Held that:- There is no finding by the Commissioner (Appeals) in the appeal that service of .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

challenged the allegation of erroneous availment of CENVAT credit in respect of maintenance of green belt to reduce pollution which was under consideration by both the authorities below but disallowed for no good reason. He says that there were adequate evidences before the authorities showing that the expenditure was burdened by service tax element. The service availed is related to pollution control since the appellant is a cement factory assessee and it has to carry out the pollution control .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

door catering service involved in Appeal No. E/41800/2013 is concerned, learned Commissioner (Appeals) on first round of litigation had directed examination of the matter as to compliance of the provisions of the Factories Act. But upon remand and re-examination of the matter, learned adjudicating authority again confirmed disallowance of CENVAT credit against the appellant. The denovo order which has resulted in confirmation of disallowance was subject matter of Appeal No. E/42684/2014. But, th .....

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