GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
What's New Case Laws Highlights Articles News Forum Short Notes Statutory TMI SMS More ...
Extracts
Home List
← Previous Next →

2016 (2) TMI 979 - CESTAT ALLAHABAD

2016 (2) TMI 979 - CESTAT ALLAHABAD - 2016 (44) S.T.R. 97 (Tri. - All.) - Cenvat credit - input services - shifting and relocation expenses of the employees incurred by the assessee under the their transfer policy - Held that: - I hold that transfer and shifting expenses incurred by the appellant company pursuance of the policy of employees transfer is eligible input service prior to 1-4-2011. I also hold that in view of the clarification of C.B.E. & C. vide Circular No. 943/4/2011-CX, it has 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

, AR, for the Respondent. ORDER The appellant is in appeal against order-in-appeal dated 22-3-2013 passed by Commissioner (Appeals), Customs, Central Excise and Service Tax, Noida by which the disallowance of Cenvat credit availed on input services being shifting and relocation expenses of the employees incurred by the assessee under the their transfer policy was upheld as not an eligible input service. 2. The brief facts are that the appellant is engaged in the manufacture of Air Condition .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rred by the appellant. The appellant availed the Cenvat credit on such input services as it believed that such expenses are incurred in relation to the business of manufacturing and providing service and accordingly availed Cenvat credit. That the expenses are duly recorded in the books of account maintained and the credit availed of the service tax is also included in the amount of Cenvat credit in the ER-1 Returns. For the first time, in the course of audit for the period January, 2007 to Dece .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

that there is no suppression, etc. On their part and further contended, that the transfer of the employees is made in furtherance of their business prospects and profitability of the company. The SCN was adjudicated and vide OIO dated 30-11-2012 the proposed Cenvat was disallowed ₹ 1,13,363/- along with interest and equal amount of penalty was imposed under Rule 15 read with Section 11AC of the Act. Being aggrieved the assessee preferred appeal before learned Commissioner (Appeals) who vi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

sion on their part and extended period of limitation is applicable. Being aggrieved the appellant is in appeal before this Tribunal. 2. The learned Counsel for the appellant urges that vide amendment to Rule 2(L) of CCR with effect from 1-4-2011 clause (C) includes travel benefits extended to employees on vacation such as, leave or home travel concession, when such services are used primarily for personal use or consumption of an employee have been specifically excluded. Prior to 1-4-2011 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

Rent-a-cab service? By way of clarification it is the stated the credit on such service shall be available if the provision has been completed prior to 1-4-2011 . The learned counsel relied on the ruling in the case of CIT v. Bimetal Bearings - 1994 (210) ITR 945 (Mad), held that the amount paid by a company to its employees by way of settling allowance in connection with shifting of its factory to a new place is allowable expenditure. The learned counsel also relies on the ruling of the Bombay .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Latest Notifications:

    Dated      Category

20-7-2017 Cus (NT)

18-7-2017 IT

18-7-2017 CE (NT)

18-7-2017 CE

18-7-2017 GST CESS Rate

15-7-2017 Kerala SGST

14-7-2017 Andhra Pradesh SGST

14-7-2017 Cus (NT)

14-7-2017 Cus

13-7-2017 Co. Law

13-7-2017 Co. Law

13-7-2017 ADD

13-7-2017 ADD

12-7-2017 Jammu & Kashmir SGST

12-7-2017 Gujarat SGST

12-7-2017 Gujarat SGST

12-7-2017 CGST Rate

12-7-2017 UTGST Rate

12-7-2017 UTGST Rate

12-7-2017 IGST Rate

More Notifications


Latest Circulars:

19-7-2017 Income Tax

18-7-2017 Customs

17-7-2017 Customs

14-7-2017 Income Tax

13-7-2017 Central Excise

13-7-2017 Customs

13-7-2017 Central Excise

13-7-2017 Customs

7-7-2017 Income Tax

7-7-2017 Goods and Services Tax

More Circulars



|| 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