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

2016 (8) TMI 627 - CESTAT CHENNAI

2016 (8) TMI 627 - CESTAT CHENNAI - TMI - Cenvat credit - management consultancy service and consulting engineering service provided by the Directors to their own company i.e. appellant - Whether the appellant has availed CENVAT credit on the basis of proper evidence for payment of tax - no evidence available before the authority to satisfy that the service provider was as mentioned in the invoice - Held that:- it appears that the transactions were between related persons. In absence of evidence .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rom. The only contention of appellant was that three services were provided by the directors of the company. Therefore, in absence of proper evidence on record to satisfy aforesaid requirement and the appellant not having come out with clean hands, it is difficult to entertain the appeal on merit. - Decided against the appellant - E/42761/2014 - Final Order No. 41027/2016 - Dated:- 24-6-2016 - Shri D.N. Panda, Judicial Member None for the Appellant Shri K.P. Muralidharan, AC (AR) for the Respond .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ble High Court. But, there is no evidence on record as to her appearance in the High Court without any cause list being filed. 2. The issue before the lower authority was whether the appellant has availed CENVAT credit on the basis of proper evidence for payment of tax. There was no evidence available before the authority to satisfy that the service provider was as mentioned in the invoice. Discrepancy in particulars appearing in invoice was detected by Revenue. The service in question was manag .....

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