Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

Agila Specialties Pvt. Ltd., (Formerly Part of Strides Arcolab Ltd.) (SPD) Versus Commissioner of Central Excise, Customs and Service Tax Bangalore-I

2017 (1) TMI 1228 - CESTAT, BANGALORE

100% EOU - Refund claim of cenvat credit - input services - Car Hire Charges - Foreign Travelling - Freight Outward - Fuel Interstate - Rent Charges - rejection on the ground that nexus between input services and manufactured goods was not provided and the appellant failed to produce the document in support of his claim - Held that: - I find that as far as Car Hire Charges, Foreign Travel and Freight Outward and Rental Charges and Transportation Charges are concerned, they fall in the definition .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

- E/28398/2013-SM - 20018/2017 - Dated:- 2-1-2017 - Shri S.S Garg, Judicial Member Shri Rajesh Kumar, CA, For the Appellant Shri Pakshi Rajan, AR, For the Respondent Per: S.S GARG The present appeal is directed against the impugned order passed by the Commissioner (Appeals) dated 30.08.2013 wherein he partially allowed the appeal of the appellant and held that the appellants are eligible for refund of unutilized cenvat credit in respect of service tax paid on Clearing and Forwarding, Courier, 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

7; 11,35,590/- (Rupees Eleven Lakhs Thirty Five Thousand Five Hundred and Ninety only). Appellant was sanctioned the refund claim to the extent of ₹ 2,67,132/- (Rupees Two Lakhs Sixty Seven Thousand One Hundred and Thirty Two only) and the balance amount of ₹ 8,68,528/- (Rupees Eight Lakhs Sixty Eight Thousand Five Hundred and Twenty Eight only) was rejected on the ground that nexus between input services and manufactured goods was not provided and the appellant failed to produce the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

s contained in Rule 2(l) of Cenvat Credit Rules 2004 is very wide and includes any service in or in relation to business of manufacture. Now let me discuss each service on which refund has been denied. Firstly, Car Hire Charges. These services are used to pick and drop vendors and customers which are purely official and such services are very much essential for the business and therefore this service fall in the definition of input service and the appellant is entitled to refund. With regard 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

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| 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