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

2016 (2) TMI 658 - CESTAT MUMBAI

2016 (2) TMI 658 - CESTAT MUMBAI - 2016 (42) S.T.R. 543 (Tri. - Mumbai) - Refund of un-utilized CENVAT Credit taken under Rule 5 of the Cenvat Credit Rules, 2004 - Applicability of Rule 6A of the Export of Service Rules, 2005 and Notification No. 39/2012-ST - Revenue argued that the appellants are not entitled to avail CENVAT Credit as they are not registered manufacturer or service provider. - Held that:- CENVAT Credit can be availed by only a registered Central Excise or Service Tax assessee. .....

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 Per Raju The appellants, M/s Shams Healthcare Software (P) Ltd. are exporters of certain services. The appellant was not registered as a service provider or manufacturer, although they were registered as a non-asessee in terms of Circular No. 919/09/2010-CX dated 23.3.2010. The said Circular permitted certain categories of person to register under ACES as an assessee, though they were not assessee for the purpose of Central Excise or Service Tax. There is otherwise no such category in law. 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

77; 41,193/- only. The Revenue, however, filed an appeal in respect of sanctioning of refund claim of ₹ 15,993/- and ₹ 70,531/-, the Commissioner (Appeals) allowed the Revenue's appeal in both the cases. The Commissioner (Appeals) also rejected the appeal of M/s Shams Healthcare Software (P) Ltd. was not registered as service provider and therefore, was not entitled to avail CENVAT Credit. Consequently, the question of refund of CENVAT Credit under Rule 5 of the Cenvat Credit Rul .....

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