Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (7) TMI 895 - CESTAT CHENNAI

2016 (7) TMI 895 - CESTAT CHENNAI - 2016 (45) S.T.R. 424 (Tri. - Chennai) - Cenvat Credit - eligible input services - Insurance on Plant & Machinery - Courier Services - Royalty Charges - Credit taken on ISD invoices - Held that:- The period of dispute is post April 2011 and it is relevant to state that the words "procurement of inputs, accounting, auditing, financing" were a pact of definition of "input service". Without courier, it is not possible for the invoices to be despatched from one pla .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ure and clearance of the final products. - There is no finding nor an allegation that these conditions stand violated and accordingly, the credit taken by them is in order. - Credit allowed - Decided in favor of assessee. - E/40214/2015 - FINAL ORDER No. 41084 / 2016 - Dated:- 12-7-2016 - Shri P.K. Choudhary, Judicial Member Ms. S. Sridevi, Advocate, For the Appellant Shri L. Paneerselvam, AC (AR), For the Respondent ORDER The present appeal is filed by the appellant-assessee against OIO No. .....

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 issue for consideration in this appeal is to whether the services, (b) (c) & (d), are eligible for cenvat credit which are dealt with one by one. Courier Service : 2. The Commissioner (Appeals) in para 11 (b) stated that courier service is a post-manufacturing activity used for the dispatch of documents, samples/finished goods and the appellants have themselves stated that it was used for sending various business documents thereby indicating that it is not used in the place of manufactur .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

inputs, accounting, auditing, financing" were a pact of definition of "input service". Without courier, it is not possible for the invoices to be despatched from one place to another. The denial of credit on the courier service is therefore erroneous and is accordingly set aside. Royalty Charges: 3. With regard to eligibility of credit on Royalty charges, the Commissioner (Appeals) has observed that the subject services were utilized by the Appellants for the finished goods after .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

lhi [2009 (240) ELT 641 (SC)] is no longer good law in view of the recent judgement of the Larger Bench of the Supreme Court in the case of Ramala Sahkari Chini Mills Ltd. Vs CCE Meerut-I - 2016 (334) ELT 3 (SC). The LB has held that the word "include" in the statutory definition is generally used to enlarge the meaning of the preceding words and it is by way of extension, and not with restriction. It is also relevant to state that the Tribunal, Kolkata in Century Ply Boards (I) Ltd. V .....

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