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

2016 (2) TMI 977 - CESTAT CHANDIGARH

2016 (2) TMI 977 - CESTAT CHANDIGARH - 2016 (44) S.T.R. 101 (Tri. - Chan.) - CENVAT credit - input service - Rule 2(l) of the Cenvat Credit Rules, 2004 - renting of immovable service - construction services - general insurance services - rent-a-cab services - Held that: - I find that general insurance services availed by the assessee for the benefit of their employees only who are working in the factory of the assessee. Therefore, the Ld. Commissioner (A) has rightly dropped the demand. Further .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

, the appeal filed by the Revenue is dismissed. - Renting of immovable service - Held that: - I find that the appellant is having other unit which has been on rent therefore, whatever amount paid as rent by the assessee and service tax paid thereon is entitled as input service as the said service has been received by the assessee in the course of their business of manufacturing. Therefore, the impugned order qua denial of Cenvat credit on renting of immovable property service is set-aside. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

business of manufacturing. Accordingly, the matter is consigned to the adjudicating authority for quantification of input services credit to be denied to the assessee for the period post 1-4-2011. - Appeal disposed off by way of remand. - E/50266 and 50406/2015-EX(SM) - Final Order Nos. 110-111/2016-CHD - Dated:- 3-2-2016 - Shri Ashok Jindal, Member (J) Shri K. Podar, AR, for the Revenue. Shri Gajendra Maheshwari, Advocate, for the Assessee. ORDER During the period of 1-4-2007 to 30-12-2011, .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

was issued to the assessee to deny Cenvat credit as these services do not qualify input service as per Rule 2(l) of the Cenvat Credit Rules, 2004. The Show cause was adjudicated and Cenvat credit on courier services, professional service & home keeping services were allowed by the Adjudicating Authority. On appeal the Ld. Commissioner (A) further allowed the credit on insurance services, freight service, rent-a-cab services, pandal shamiyana, renting of immovable services, profession service .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Cenvat credit on general insurance service and rent-a-cab services as the same have no nexus with the manufacturing activity of the assessee. 4. I find that general insurance services availed by the assessee for the benefit of their employees only who are working in the factory of the assessee. Therefore, the Ld. Commissioner (A) has rightly dropped the demand. Further I find that rent-a-cab services have been availed by the assessee for the employees bringing them from their residence to .....

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