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

2016 (11) TMI 189 - CESTAT BANGALORE

2016 (11) TMI 189 - CESTAT BANGALORE - TMI - Refund of unutilized credit of service tax - 100% EOU - Rule 5 of CENVAT Credit Rules, 2004 - input services i.e. bank charges, Business Exhibition services, Freight inwards, import clearance, maintenance and repair, telecommunication and security services under Rule 5 of the Cenvat Credit Rules 2004 - Held that: - the disputed services viz. Banking and Business Exhibition Services have nexus with the business of manufacture and export of finished goo .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ected against the impugned order passed by the Commissioner on an appeal filed by the Revenue against the Order-in-Original. Briefly the facts of the present case are that appellant is a manufacturer of polished granite slabs, tiles and strips. The unit is a 100% EOU having private bonded warehouse. Appellant filed a refund claim for ₹ 84,829/- (Rupees Eighty Four Thousand Eight Hundred and Twenty Nine only) seeking refund of unutilized credit of service tax availed in respect of input ser .....

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 disallowed the refund of ₹ 45,649/- (Rupees Forty Five Thousand Six Hundred and Forty Nine only). Aggrieved by the said order Revenue filed an appeal before the Commissioner and the Commissioner allowed the appeal of the Revenue and set aside the Order-in-Original. Aggrieved by the same, the appellant has filed the present appeal. 2. Heard both parties and perused the records. 3. The learned consultant for the appellant has submitted that the impugned order is not sustainable in law as .....

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