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 Kochi Salem Pipeline Pvt. Ltd Versus Commissioner concerned : Commissioner of Central Excise & Service Tax

2016 (9) TMI 144 - AUTHORITY FOR ADVANCE RULINGS

CENVAT credit – input service – Held that: - the applicant would be entitled to the expenses meant for input services and would be entitled to the cenvat credit only in respect of the input services. Similar issue held in the case [2015 (7) TMI 825 - .....

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] and other rulings - Held that:- input is different from input service. This being a major difference, the rulings relating to inputs and capital goods will not be applicable to the present case where we have considered the terminology “input servi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

(Authorised Representative) RULING (By Sirpurkar J) Heard Shri Kuryan Thomas, Advocate for the applicant and Sh. Ranjan Khanna for the department. This matter is covered by our previous ruling reported in 2015 (40) STR 393 AAR. In that case we had t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

red in that ruling. We, accordingly hold that the applicant would be entitled to the expenses meant for input services and would be entitled to the cenvat credit only in respect of the input services. One more argument was made by Shri Khanna to the .....

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