Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
CGST - Acts + GST Rates GST Ntf. GST Forms GST - Manual GST - FAQ State GST Acts SGST Ntf. I. Tax Manual
Extracts
Home List
← Previous Next →

Commissioner of Central Excise Customs (Appeals) -Rajkot Versus AO Cash Bsnl Gmtd

Recovery of the inadmissible credit - Input Services - ‘Rent a Cab’ - ‘Cleaning Services’ - Held that: - ‘Rent- a- Cab’ and ‘Cleaning Services’ are Input Services as defined under Rule 2(l) of the Cenvat Credit Rules 2004 in view of the judgment of this Tribunal in the case of Hindustan Zinc Ltd vs CCE, Jaipur [2012 (12)228 - CESTAT NEW DELHI] and also the cleaning services are incurred in cleaning the Telephone exchanges for providing the telephone service, hence eligible to credit. - Util .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

11101/2016 - Dated:- 30-9-2016 - Dr. D.M. Misra, Member (Judicial) For Assessee : Shri Chirag Patel, Chartered Accountant For Revenue : Shri L Patra, Authorised Representative ORDER Heard both sides. 2. These three appeals are filed by the Revenue against OIA-426-428/364-366/RAJ/2009/COMMR-A-/RAJ dt 19/05/2009 passed by the Commissioner of Central Excise, CUSTOMS (Appeals) RAJKOT. 3. The facts of the case, in brief, are that the Respondents are during the relevant period providing taxable servic .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

r recovery of the inadmissible credit with proposal for penalty. On adjudication, the demands were confirmed and penalty of equal amount imposed. Aggrieved by the said order, the respondents filed appeal before the Ld Commissioner (Appeals), who in turn, allowed their appeals partly by allowing 20% of CENVAT Credit and reducing the demand from ₹ 9,54,887/-, setting aside the demand on rent-a-cab service & Cleaning service, and penalty in all cases. Aggrieved by the same, the Revenue is .....

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