GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (12) TMI 1449 - CESTAT BANGALORE

2016 (12) TMI 1449 - CESTAT BANGALORE - TMI - Cenvat credit - Business Auxiliary Service, Consultancy Engineering, IT enabled services - Held that: - the impugned order is not sustainable in law as the same has been passed without appreciating the definition of input services as contained in Rule 2(l) of CCR, 2004 and also without considering the judgments passed by higher judicial fora holding these services as input services - the impugned order is not sustainable in law and all the services o .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

disposed of four appeals against the Orders-in-Original. The issue involved in all the four appeal is identical, therefore, all the four appeals are being disposed of by the common order. 2. Briefly the facts of the case are that the appellant is engaged in providing taxable services such as Business Auxiliary Service, Consultancy Engineering, IT enabled services. They are availing CENVAT credit on service tax paid on input services periodically. The appellant has filed four refund claims under .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

f ₹ 2,08,115/- in appeal E/20939/2015 and rejected the remaining refund of ₹ 2,46,354/- whereas in other appeals the entire refund claim was rejected being not eligible in terms of Rule 5 of CCR, 2004 read with Notification No.5/2006. Aggrieved by the order dated 30.1.2011, appellant filed appeal before the Commissioner (A) and the Commissioner (A) vide the impugned order dated 20.1.2015 allowed the appeal partially and directed the lower authority to sanction refund for eligible ser .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ed services, the appellant has filed the present appeal. 3. Heard both the parties and perused the records. 4. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without appreciating the definition of input services as contained in Rule 2(l) of CCR, 2004 and also without considering the judgments passed by higher judicial fora holding these services as input services. He further submitted that the learned Commissioner (A) has .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

which information technology software are essential and core of the business without which appellant cannot deliver the output services. The IT software procured by the appellant are tailor-made suitable to their day-to-day operations. Therefore, this service is a very much input service which has a direct nexus to the output service. 4.2 Similarly with regard to Management Consultancy Service , the counsel submitted that the appellant engaged the services of management consultancy for effectiv .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

observe procedures, maintain records under various statutes and for that they have to seek advice of the legal experts, therefore this service also falls in the definition of input service . 4.4 Similarly, he submitted that Business Support Service and Technical Testing and Analysis Service are essential for running the business of the company. In support of his submissions, he relied upon the following authorities. (i) Shell India Markets Pvt. Ltd. vs. CCE: 2012 (28) STR 87 (Kar.) (ii) Valco In .....

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