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M/s. Boss Profiles Ltd. Versus CCE, Trichy

2016 (8) TMI 627 - CESTAT CHENNAI

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 .....

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im of the appellant. The appellate authority in his order has examined what that was the substance of the transaction. Also he has recorded that the service provider in this case was the Directors of the company and they were paid. Appellant could no .....

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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 .....

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very time whenever the matter was listed from 30.11.2015 to 24.3.2016 to lead evidence as to whether consulting engineering service was provided or not to the appellant since that was questioned by Revenue. Appellant was seeking time to get instructi .....

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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 .....

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ngineering service provided by the Directors to their own company i.e. appellant. It appears that the transactions were between related persons. In absence of evidence, authorities could not appreciate the claim of the appellant. The appellate author .....

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