Tax Management India. Com
                            Law and Practice: A Digital eBook ...
TMI - Tax Management India. Com
Case Laws Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Manuals News SMS Articles Highlights
        Home        
 
Extracts
Home List
← Previous Next →

Tafe Ltd. (PSD - III) Versus Commissioner of Central Excise

2016 (6) TMI 322 - CESTAT CHENNAI

Eligibility of input credit - Service tax paid on the input service viz. gardening service - Appellant discharging central excise duty on the final product and availing credit on inputs as well as service - Held that:- in view of the Hon'ble Karnatak .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

lution Control Board Act and accordingly the appellants are eligible for input service on the gardening service. - Decided favour of appellant with consequential relief - Appeal No. ST/40331/2015 - Final Order No. 40460/2016 - Dated:- 16-3-2016 - Shr .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

I find that the short issue relates to denial of input credit of the service tax paid on the input service viz. gardening service. The adjudicating authority denied the credit of ₹ 26,861/- and also imposed equal penalty under Rule 13. Commissi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

CETA'85 and discharging central excise duty on the final product and availing credit on inputs as well as service. Appellant being covered under the Factories Act and by virtue of Tamil Nadu Pollution Control Board Act, it is mandatory to maintai .....

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
 


|| 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.