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 →

M/s Piramal Glass Ltd Versus Commissioner of C. Ex. & S. Tax Surat-II

CENVAT credit - services used in construction - input service - Rule 2(l) of CENVAT Credit Rules 2004 - Held that: - the issue is covered by the decision of Hon'ble Gujarat High Court in the case of Gujarat Heavy Chemicals Ltd [2011 (5)132 - GUJARAT HIGH COURT] and in the case of Ultratech Cement Ltd [2014 (5)540 - GUJARAT HIGH COURT]. Therefore, the Appellants are not eligible to CENVAT Credit of various services used in the construction and maintenance of employees’ quarters. - Imposition .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

appellant. - E/11120/2013-SM - A/11052/2016 - Dated:- 29-9-2016 - Dr. D.M. Misra, Member (Judicial) For Appellant: Shri J. Surti, Advocate For Respondent: Shri A. Mishra, A.R. ORDER Heard both sides. 2. This appeal is filed against OIA No.CCEA-SRT-II/SSP-257/u/s 35A(3), dt.05.02.2013, passed by Commissioner (Appeals), C.Ex. & S.Tax, Surat. 3. Briefly stated the facts of the case are that the Appellant had availed CENVAT Credit of various services used in construction of 20 residential flats .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

11AC of Central Excise Act, 1944. 4. The learned Advocate for the Appellant submits that the construction of residential flats to be used by the employees of the Appellant definitely has nexus with the manufacturing business of the Appellant. Hence, the CENVAT Credit availed on the services used for construction of flats are definitely admissible. In support, he has referred to the decision of the Hon'ble Andhra Pradesh High Court in the case of CCE Hyderabad Vs ITC Ltd 0 2013 (32) STR 288 .....

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