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 →

M/s. A.R.A.S. Motors Pvt. Ltd. Versus CCE, Madurai

2016 (8) TMI 987 - CESTAT CHENNAI

CENVAT credit – demo cars – capital goods – input – Held that: - nothing is demonstrated today that a demo car falls in any of the Chapters dealing with capital goods. Therefore, the claim of capital goods fails. Further, plea of input is inconceivab .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

enewal of the vehicle and has been taxed under the Finance Act, 1994 as authorized service station. There is also nothing on record to show that the service station can work without a roof and structure. Nothing brought out as to the use of the build .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

court interprets – penalty waived. - Decided partly in favor of appellant. - Appeal No. ST/42641/2014 - Final Order No. 41058 / 2016 - Dated:- 1-7-2016 - Hon ble Shri D.N. Panda, Judicial Member Shri S. Ramachandran, Consultant for the Appellan .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

CENVAT credit. If it is not held as capital goods, it is an input being used for the purpose of attracting customers to the service centre. Secondly, there was a construction of the service centre shed on which necessary service tax was paid to avai .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

t a demo car is neither a capital goods nor an input. Therefore, the appellant fails fundamentally to claim CENVAT credit thereon. Secondly, opposition of the Revenue is that the construction service has no nexus to the output service. Therefore, app .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ails. Further, plea of input is inconceivable for the reason that this does not aid in providing output service. Therefore, no CENVAT credit of excise duty paid on the demo car is permissible. 5. So far as construction service is concerned, Revenue h .....

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