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 Subros Ltd. Versus CCE Gurgaon-I

2015 (11) TMI 1568 - CESTAT NEW DELHI

Cenvat credit - consultancy service and courier service - nexus between the disputed services and the final product manufactured - courier service are in relation to the logistic support for transportation of goods and dispatch of documents and the c .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

on contained in Rule 2(l) of the rules, for the purpose of availment of cenvat benefit. Further, in view of the fact that the cost of such services have been taken into consideration for determination of the assessable value of the final product, cen .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Order No. 54086 /2015 - Dated:- 16-11-2015 - Mr. S.K. Mohanty, Member (Judicial) Ms. Sukriti Das (Advocate) for the Appellant Mr. Vaibhav Bhatnagar DR for the Respondent ORDER Denial of cenvat benefit on consultancy service and courier service is th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Das, the Ld. Advocate appearing for the appellant submits that the courier service are in relation to the logistic support for transportation of goods and dispatch of documents and the consultancy service has been availed by the appellant for verific .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

n that since the activities relating to business was specifically mentioned in the un-amended definition of input service effective up to 31.03.2011, and the expenditure incurred for those services have been included in the cost of production for det .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e w.e.f. 1.4.2011, recruitment is specifically finding a place in the inclusive part of the definition, since both the service have been utilized in connection with recruitment of the employees, the same should be considered as input service. 3. Per .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rvices, in question, are forming part of assessable value of the final product manufactured by the appellant on which Central Excise duty has been paid. The only ground assigned for denial of the cenvat benefit is that there is no nexus between the d .....

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