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 →

Commissioner of Central Excise, Nagpur Versus M/s. Tarang Engineering Pvt. Ltd.

2016 (6) TMI 614 - CESTAT MUMBAI

Cenvat Credit in respect of supplementary invoice issued by the service provider for payment of service tax for the past period - Commissioner (Appeals) allowed the Cenvat Credit on the ground that the restriction provided under Rule 9(1) (b) of Cenv .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

triction for availing the Cenvat Credit on the supplementary invoice in respect of input services received by the assessee. Admittedly, the restriction was brought by insertion of Sub-clause (bb) of Rule 9(1) of Cenvat Credit Rules w.e.f. 1.4.2011. T .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

l No. E/2186/2010, E/CO-22/2012 - Order No.A/87345/16/SMB - Dated:- 6-4-2016 - Shri Ramesh Nair, Member (Judicial) Shri H.M. Dixit, Assistant Commissioner (A.R.) for Appellant Shri D.H. Nadkarni, Advocate for respondent ORDER Per : Ramesh Nair The ap .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

5.8.2010 allowed the appeal of the respondent. 2. The issue involved in the present case is whether the respondent is entitled to avail Cenvat Credit in respect of supplementary invoice issued by the service provider for payment of service tax for 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

son of suppression of facts, fraud, collusion, wilful mis-statement etc. In the impugned order, Ld. Commissioner (Appeals) allowed the Cenvat Credit on the ground that the restriction provided under Rule 9(1) (b) of Cenvat Credit Rules was not applic .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

vision for allowing the Cenvat Credit on supplementary invoice is provided under Rule 9(1) (b). In the present case Cenvat Credit was availed on supplementary invoice. The Rule 9(1) (b) shall apply mutatis mutandis in respect of service tax also. 4. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

redit in case of supplementary invoice only for the credit related to input or capital goods. As regard restriction in respect of service tax the specific amendment was made by insertion of Sub-clause (bb) in Rule 9(1) of Cenvat Credit Rules w.e.f. 1 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Excise Salem 2008-TIOL-2351-CESTAT-MAD. (iii) Delphi Auomotive Systems (P) Limited Vs. Commissioner of Central Excise, Noida 2013-TIOL-1793-CESTAT-DEL 5. I have carefully considered the submissions made by both the sides. I find that during the rele .....

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