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 →

India Piston Ltd. Versus Commissioner of Central Excise, Chennai

Cenvat credit - Service Tax paid on service charges to M/s. Broadgate Technical Service, for the pay roll preparation of employees of the appellants company - Held that:- appellant is correct in submitting that the nature of the impugned service is very essential to run the business of appellants and the service in dispute was availed to maintain back up, employees pay roll maintenance and pay slip generation. The definition of input service, as contained in Rule 2(l) of Cenvat Credit Rules, 200 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

No. 41535/2016 - Dated:- 8-9-2016 - Shri P. K. Choudhary, Judicial Member Shri R. Suresh, Advocate For the Appellant Shri K.P. Muralidharan, AC (AR) For the Respondent ORDER M/s. India Piston Limited., the appellants herein, are manufacturers of parts of I.C Engines and parts of Air Compressors falling under Chapter heading 8409 and 8414 of the Central Excise Tariff Act 1985. They are availing credit of duty of excise/service tax paid on inputs, capital goods and input service under the Cenvat 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

vity of pay roll preparation of the employees of their company would be covered under the service accounting which has been specifically mentioned in the inclusive part of the input service definition, the activity of pay roll preparation has been integrally connected to manufacturing activity, without incurrence of this service the smooth function of their manufacturing activity would not be possible and further contended that without this service, payment of salary to their employees would not .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

uresh, Advocate and the Revenue Shri K.P. Muralidharan, AC (AR). 4. Against this, the learned AR Shri K.P. Muralidharan, A.C supported the findings in the impugned order. He explained that the service availed by the appellant does not fall under the definition of "input service"; that the service of payroll processing are not connected with accounting and therefore cannot be allowed. 5. I have heard both sides. The issue in the present case is as to whether the appellant is eligible to .....

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