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 1005 - CESTAT NEW DELHI

2016 (11) TMI 1005 - CESTAT NEW DELHI - TMI - CENVAT credit - telephone services - input service - leased circuit services - Held that: - This is the second round of litigation. In the earlier round of litigation this Tribunal directed the Adjudicating Authority to decide the issue of limitation but the same was not considered. As the facts and records are available before us, therefore, we are having the privilege to decide the issue of limitation. As admitted that the appellant had filed Cenva .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

- Demand set aside - appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 669 of 2011 - Final Order No. 55137/2016 - Dated:- 15-11-2016 - Shri Ashok Jindal, Member (Judicial) And Shri B. Ravichandran, Member (Technical) Shri Manish Gaur, Advocate for the Appellant Shri Sanjay Jain, Authorized Representative (DR) for the Respondent ORDER Per. Ashok Jindal The appellant is in appeal against the impugned order. The facts of the case are that the appellant is registered with Se .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

services and providing telephone services, therefore, they are not entitled to take Cenvat credit of these services. Further a demand of service tax of ₹ 8,57,850/- sought to be demanded on account of inclusion of value of sim-card sold by the appellant during the impugned period. The matter was adjudicated and demand on both the grounds were confirmed thereafter the matter was travelled up to the Tribunal and the Tribunal remanded back to the learned Commissioner with the following direc .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

oner to decide afresh after considering the submissions of the appellant and to examine the evidence. The appeal is allowed by way of remand. It is made clear that all the issues are left open in denovo proceeding . 2. In remand proceeding despite the direction of the Tribunal, the Adjudicating Authority has not considered all the points raised before this Tribunal in true spirit, but passed the impugned order. Aggrieved from the said order, the appellant is before us. 3. The learned Counsel for .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

limitation, he submits that the appellant had filed his regular Cenvat credit returns showing the nature of service on which they have taken Cenvat credit and this fact was in the knowledge of the Revenue, therefore, extended period of limitation is not invokable. On the issue of sim-card he submit that issue of value of sim-card to be included in the taxable service was finally decided by the Apex Court in Idea Mobile Communications Ltd. vs. CCE & Cus., Cochin reported in 2011 (23) S.T.R. 4 .....

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