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

2016 (9) TMI 435 - CESTAT CHENNAI

2016 (9) TMI 435 - CESTAT CHENNAI - TMI - Cenvat credit - Rent-a-Cab service and Air Travel Agents Service - for the period post 01.04.2011, appellant have reversed the service tax credit and paid the appropriate interest - Ld. Commissioner (Appeals) has allowed the appeal for a prior period involving the services of Rent-a-Cab and Air travel Agent's Service - Held that:- in view of the Tribunal ruling in the case of Goodluck Steel Tubes Ltd. Vs. Commissioner [2014 (1) TMI 37 - CESTAT NEW DELHI] .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

es. 2. In the present case, Cenvat credit amounting to ₹ 1,562/- has been denied on Rent-a-Cab service and input credit of service tax amounting to ₹ 19,798/- has been denied relating to Air Travel Agents Service . The Assistant Executive Manager (Accounts) Mr. K.V. Srinivasamoorthy, appearing on behalf of the appellant Company submitted that for the period post 01.04.2011, they have reversed the service tax credit amount of ₹ 20,825/- and paid the appropriate interest and file .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

portion of the order referred above is reproduced as under:- 5.1 The definition of input service under Rule 2(1) of Cenvat Credit Rules, 2004 as it existed during relevant period, covered in its ambit all services if they were attributable, either directly or indirectly, to any business activity of the appellant, irrespective of the place of consumption. With the usage of phrase activities relating to business , the scope of definition of input service is exponentially expanded to include any s .....

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