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. Manatec Electronics Pvt Ltd Versus Commissioner of Central Excise, Puducherry

2016 (10) TMI 450 - CESTAT CHENNAI

Dis-allowance of CENVAT credit - input services, integrally connected with manufacturing activity - courier services - security services outside the factory - association membership services - information systems consultancy - banking services - rent .....

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 manufacture can be carried out without the very essential services of insurance, hiring of space supported by rent payment, man-power and the like nature apart from other services as above, availed. When the records were examined there is no 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

issioner of Central Excise, Meerut-I [2016 (2) TMI 902 - SUPREME COURT] relied upon where it was held that the activity, which is integrally connected and contributory to the output as well as output services and inextricably linked, there cannot be .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

- Appeal disposed off - decided partly in favor of appellant. - E/41537/2014 - Final Order No. 41309/2016 - Dated:- 28-7-2016 - Shri D.N. Panda, Judicial Member For the Appellant Shri C. Seethapathy, Advocate For the Respondent Shri B. Balamurugan, .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

input service, the authority below without any evidence to the contrary or for any good reason has disallowed cenvat credit: (i) Courier Services; (ii) Security Services outside the factory; (iii) Association Membership (CII); (iv) Information System .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Services; (xii) Invoice not produced; and (xiii) Registration no. of the service provider not indicated in the invoices. 2. Revenue on the other hand sys that appropriate disallowance has been made by the authority below after considering no relevanc .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ce, hiring of space supported by rent payment, man-power and the like nature apart from other services as above, availed. When the records were examined there is no specific evidence to the contrary comes out to prove that those services were no way .....

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