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 (12) TMI 1065 - CESTAT NEW DELHI

2016 (12) TMI 1065 - CESTAT NEW DELHI - TMI - Availment of credit prior to registration of the unit - construction of ICD - denial of credit on the ground that neither their head office nor Pithampur ICD was registered during the period when the construction service was received and bills received - Held that: - the issue stands decided in the case of Doshion Ltd. vs. CCE, Ahmedabad [2012 (10) TMI 952 - CESTAT AHMEDABAD], where it was held that registration with the department is not a pre-requi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

, learned DR appearing for the Revenue, we find that the Appellants are engaged in providing logistic services. They constructed an Internal Container Depot (ICD) at Pithampur in M.P. for customs clearance of import and export goods. During the period October, 2007 to July, 2008 the Bills for the construction activity were raised by the constructing company to their head office at Mumbai. On completion of the construction of ICD they took registration on 17.10.08. On 25.10.08 they took Cenvat Cr .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

plied for the registration when premises was under construction and when no service was being provided from Pithampur. So before 17.10.08, there was no case for taking out any registration. The Counsel clarifies that no credit of the impugned invoices were taken in Pithampur and were taken for the first time after 17.10.08 at Pithampur. Since there is no time limit for taking credit based on invoice issued by service provider, the Counsel submits that the entire case of Revenue is baseless. 3. T .....

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