Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

M/s. Emmes Metals Pvt. Ltd. Versus Commissioner of Central Excise, Mumbai

2016 (5) TMI 1046 - CESTAT MUMBAI

Entitlement for Cenvat credit - debit notes issued by the service provider in respect of service - Ld. Commissioner raised some shortcomings in the debit notes denying the credit - Held that:- whatever informations required in terms of Rule 4A in 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

ote if it contains the informations as required under Rule 4A of Service Tax Rule, 1994. The various decisions cited by the appellant are squarely applicable. - Decided in favour of appellant - Appeal No. E/1015/2011 - Order No. A/86768/16/SMB - Date .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

assed by the Commissioner (Appeals) Central Excise, Mumbai Zone-I whereby the Ld. Commissioner rejected the appeal of the appellant. 2. The issue involved in the present case is that whether the appellant is entitled for Cenvat credit on the strength .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

provider; (ii) The said Debit Notes are not in the form of Challan; (iii) The said Debit Notes are in the form of correspondence letter; (iv) Nowhere, it is mentioned in all the three Debit Notes as submitted by the appellant against which they avai .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Patil, the Ld. Counsel appearing for the appellant submits that the debit notes on which they have claimed the Cenvat Credit contains all the information as required under Rule 4A of Service Tax Rules, 1994. Therefore, the debit notes are valid docu .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

of the service provider clearly mentioned. The debit notes also contained the details of the service value of the service and service tax amount. She further submits that this Tribunal in various judgments allowed the Cenvat Credit on the strength 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

3 (Tri.Del.) (iii) CCE, Salem Vs. M/s. Pallipalayam Spinners (P) Ltd. -2010-TIOL-1723-CESTAT-MAD (iii) Pharmalab Process Equipments Pvt. Ltd. Vs. CCE Ahmedabad-2009 (242) E.L.T. 467 (Tri.-Ahmd.) (iv) Commissioner of C. Ex. & CUS., Daman Vs. Jalar .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Commissioner of C. Ex., Indore Vs. Gwalior Chemicals Industries Ltd.-2011 (274) E.L.T. 987 (Tri.-Del.) (viii) M/s. Mahanagar Gas Limited Vs. Commissioner of Central Excise, Mumbai-II-2015-TIOL-1064-CESTAT-MUM 4. On the other hand, Shri H.M. Dixit, L .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version