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 Continental Engines Ltd. (Machining Division) Versus CCE, Delhi

2016 (9) TMI 744 - CESTAT NEW DELHI

Refund - payment of excess service tax on GTA service - unjust enrichment - Subsequently realizing that they have paid the excess service tax on the GTA services, they reversed the credit of such excess amount and claimed refund of the same from 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

er Notification No. 40/2007-ST as amended, and in terms of Rule 5 of Cenvat Credit Rules, where the question of unjust enrichment would not arise. - Held that:- Though the said contention of the appellants stand reproduced by Commissioner (Appea .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

al Adjudicating Authority. - Matter remanded back. - Service Tax Appeal No. 1857 of 2010 (SM) - Final Order No. 53508/2016 - Dated:- 12-9-2016 - Ms. Archana Wadhwa, Member (Judicial) Shri S.C. Kamra, Advocate for the appellants Shri Dharam Singh, Aut .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

at the appellant is engaged in the manufacture of automotive cylinder head and were paying duty on the GTA services, so availed by them, on reverse charge basis. They were also taking credit of the service tax paid by them. 2. As per Notification No. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

and paid the service tax on the full value of the freight. As such they paid excess service tax to the tune of ₹ 2,10,810/- and had taken the credit of the same also. 3. Subsequently realizing that they have paid the excess service tax on 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

welfare fund on the grounds of unjust enrichment. The said order of the lower Authorities was upheld by Commissioner (Appeals) and hence the present appeal. 5. The only ground required to be examined in the present appeal is as to whether the princip .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the product. They have drawn, attention of the authorities below to the books of accounts, balance sheets as also to the Chartered Engineer certificate showing that the amount, in question, was shown as recoverable in their balance sheet. The lower .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

. Apart from above, it is seen that the appellants also contended that being manufacturer exporter of the goods, the service tax paid on the services utilized by them for export of the goods is, in any case refundable to them under Notification No. 4 .....

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