Tax Management India. Com
                            Law and Practice: A Digital eBook ...
TMI - Tax Management India. Com
Case Laws Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Manuals News SMS Articles Highlights
        Home        
 
Extracts
Home List
← Previous Next →

M/s Eimco Elecon (India) Ltd. Versus Commissioner of C. Ex. & S. Tax, Vadodara-I

2016 (11) TMI 1128 - CESTAT AHMEDABAD

CENVAT credit - services received and used in the guest house/farm house, away from the factory during the period from October 2010 to May 2011 - Held that: - providing of service at guest house which situated away from the factory premises cannot 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

the CENVAT credit availed, under Rule 15(1) of CENVAT Credit Rules 2004 is too harsh. Accordingly, considering the circumstances and in the interest of justice the penalty is reduced to ₹ 50,000/- appeal allowed - decided partly in favor of ass .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

st OIA No.VAD-EXCUS-001-APP-290-13-14, dt.19.08.2013, passed by Commissioner (Appeals), C.Ex. & S.Tax, Vadodara 3. Briefly stated the facts of the case are that the Appellant are engaged in the manufacture of excisable goods and they had availed .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

al for penalty. On adjudication, the demand was confirmed and penalty of equal amount was imposed under Rule 15(1) of CCR,2004. On appeal, the learned Commissioner (Appeals) upheld the order of the Adjudicating authority and rejected their appeal. He .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rvice as defined in Rule 2(l) of CENVAT Credit Rules 2004. Further, he submits that the eligibility of CENVAT Credit on aforesaid service was in dispute during the relevant period and hence, imposition of equal amount of penalty on them under Rule 15 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.