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

2016 (10) TMI 234 - CESTAT CHANDIGARH

2016 (10) TMI 234 - CESTAT CHANDIGARH - TMI - Denial of CENVAT credit - input service - commission paid to consignment agents - whether the denial of cenvat credit on commission paid to consignment agents, on the ground that the said service is not eligible as input service and consignment agent service is beyond the place on removal of goods, is justified? - Held that: - Section 4(c)(iii) of the Central Excise Act, 1944 defines place of removal as "a depot, premises of a consignment agent or an .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

26-8-2016 - Mr. Ashok Jindal, Member (Judicial) Sh. Naveen Bindal, Advocate- for the appellant Shri G.M. Sharma, AR- for the respondent ORDER The appellant is in appeal against denying the cenvat credit on commission paid to consignment agents on the premises that the said service is not eligible on input service and consignment agent service is beyond the place on removal of goods. 2. The facts of the case are that the appellant is selling goods through the consignment agents. The Revenue is o .....

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 said order, the appellant is before me. 3. The Ld. Counsel for the appellant is submits that as per Section 4(c)(iii) of the Central Excise Act, 1944, the premises of the consignment agents are covered as place of removal of goods, therefore, cenvat credit cannot be denied on these premises. Moreover, in the case of Cadila Healthcare Ltd. (Supra), the issue was that cenvat credit on commission paid to commission agent not to the consignment agents. It is his submission that the consignment .....

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