GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (7) TMI 593 - CESTAT CHENNAI

2016 (7) TMI 593 - CESTAT CHENNAI - TMI - CENVAT credit on service tax paid availing the security service - Held that:- When the buyer always opt to take delivery of the goods only upon pre-dispatch testing. The place where such testing was carried out was subjected to security provision for protection of the goods. Therefore the service tax suffered in respect of security service availed cannot be said to be out of the zone of consideration of the input service. Accordingly, 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

ving an open premises was using that for the purpose of testing the vehicle as well as generators prior to delivery which in connection with the manufacture. Rent realized from the premises has been subjected to service tax and service of the security availed to protect that property has suffered service tax. The service tax so suffered when claimed as CENVAT credit, that has been denied by the adjudicating authority for no good reason even though there is integral connection of the service with .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| 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