Home List
← Previous	Next →

2016 (6) TMI 463 - CESTAT CHENNAI

2016 (6) TMI 463 - CESTAT CHENNAI - 2016 (44) S.T.R. 144 (Tri. - Chennai) - Claim of CENVAT credit of service tax paid on clearing and forwarding charges, subscription to association or clubs and periodicals, inspection and freight charges - Held that:- It is not in dispute that the respondent is an exporter/domestic seller of sugar. Therefore, availing of services of C&F agent is nothing uncommon. Similarly, pre-dispatch inspection is conducted to ensure quality. So also freight charges are inc .....

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 revenue - Finding no malafide in respect of the claim of CENVAT credit on subscription of association/club/periods made by appellant, there shall be no penalty. - Appeal Nos. E/41573/2013 , E/COD/40150/2016 and E/40443/2016, E/COD/40151/2016 and E/40444/2016 - Final Order No. 40627-40629 / 2016 - Dated:- 18-4-2016 - Shri D.N. Panda, Judicial Member For the Appellant : Shri B. Balamurugan, AC (AR) For the Respondent : Shri S. Muthuvenkataraman, Advocate ORDER Revenue is in appeal with 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

he Table at page 3 of the appealed order dated 15.4.2013. So also show cause notices are different as is depicted in that Table. 2. Learned counsel at this stage explains that the assessees are different in all the four cases as tabulated at page 3 of the appellate order. 3. For the confusion afore stated, the delay made in seeking appeal remedy before Tribunal is condoned and MA (COD) in Appeal No. E/40443/2016 and E/40444/2016 are allowed. 4. With the aforesaid order, now all the three appeals .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the three appeals at 2, 3 and 4 of the Table, as Tabulated below; for hearing this common order is passed for the common cause involved. S. No. Appeal No. SCN No. & Date Period Impugned Services OIO No. & Date Amount 2. 2/2012 (P) dt. 2.1.12 LTUC/ 330/ 2010- ADC, DT. 8.11.10 Oct. 09 to March 10 C&F Charges, sales commission, AGM expenses, subscription to association / clubs, professional charges, supervision charges, rent LTUC/ 366 & 367/ 2011 ADC DT. 2.11.11 12,05,857+ interest .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X