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 →

M/s ITC Ltd. Versus Commissioner of Central Excise, Salem

Admissibility of Cenvat credit - Service tax paid in respect of various service provided in relation to the maintenance of health of factory workers - Held that:- employees were working in a situation calling for medical necessity and safety, 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

r allowance of CENVAT credit of the service tax paid on the input utilized and having relevance to the output manufactured. The present case is within such parameter of law for which the appellant deserves consideration. Therefore the service tax pai .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

n such count.

Imposition of penalty - Held that:- as the appellant have succeeded on merits, there shall be no penlaty on health service. So far as guest house maintenance service is concerned, there appears no deliberate intention of appe .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

athy, Adv For the Respondent : Mr B Balamurugan, AC (AR) ORDER Per D N Panda Learned counsel says that maintenance of health of the factory workers where they work in hazardous situation is an essentiality both under statute as well as requirement 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

nufacturing activity. 2. The submission of learned counsel does not appear to be unreasonable when the facts and circumstances of the case is seen. Employees were working in a situation calling for medical necessity and safety, controlling of polluti .....

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 of CENVAT credit of the service tax paid on the input utilized and having relevance to the output manufactured. The present case is within such parameter of law for which the appellant deserves consideration. 3. Revenue supports adjudication. 4. In .....

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