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 →

Reitzel India Pvt. Ltd. Versus Commissioner of Service Tax, Bangalore

2017 (1) TMI 1282 - CESTAT, BANGALORE

100% EOU - Refund claim - unutilised CENVAT credit - inward freight - Rule 5 of the CCR, 2004 read with N/N. 5/2006 dated 14.03.2006 - Held that: - the clearing charges/inward freight is specifically covered in the amended definition of ‘input servic .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

-SM - 20006/2017 - Dated:- 2-1-2017 - Shri S.S Garg, Judicial Member Shri K. Hariharan, CA, For the Appellant Shri Mohd Yusuf, AR, For the Respondent Per: S.S GARG The present appeal is directed against the impugned order dated 31.07.2014 passed by 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

ive Thousand Three Hundred and Eighty Five only) for cenvat credit taken on outward transportation. Briefly the facts of the case are that the appellant is a 100% EOU engaged in the manufacture and export of processed Gherkins. Appellant is an agro-b .....

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. For the quarter April to June 2011, the appellant filed a refund claim of ₹ 5,79,014/- (Rupees Five Lakhs Seventy Nine Thousand and Fourteen only) representing unutilized cenvat credit as per Rule 5 of the Cenvat Credit Rules, 2004 read with .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Thousand Three Hundred and Eighty Five only) was rejected vide Order-in-Appeal dated 31.07.2014. Aggrieved by the said order, the appellant has filed the present appeal. 2. Heard both the parties and perused the records. 3. The learned counsel for th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ng the transport bills. He further submitted that all the disputed expenses fall within the definition of input service in Rule 2(l) of the Cenvat Credit Rules 2004 as the same relates to inward freight but the Commissioner (Appeals) has wrongly cons .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

llant s earlier appeal sanctioned the refund on the same instance. He also submitted that the clearing charges/inward freight is specifically covered in the amended definition of input service as contained in Rule 2(l) of the Cenvat Credit Rules and .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

11 (30) STT 434 (Bang.-CESTAT) (iii) Toyota Kirloskar Motor P. Ltd. Vs. CCE (L.T.U) 2011 (24) STR 645 (Kar.) (iv) CCE Vs. Ultratech Cement Ltd. 2010 (20) S.T.R. 577 (Bom.) (v) Coco Cola India Pvt. Ltd. Vs. CCE 2009 (1) STR 657 (Bom.) (vi) CCE, Bangal .....

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