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 →

Jai Balaji Control Gears Pvt. Ltd. Versus CCE, Chennai-II

2017 (8) TMI 999 - CESTAT CHENNAI

CENVAT credit - Manpower Supply Services - Security Services - Revenue objected to the same on the ground that the services stand utilized by Unit-II & III and the credit stand availed by Unit-I and IV and Unit-II & III who were not registered with the department under Central Excise - Held that: - reliance placed in the Tribunal's decision in the case of S.G. Zaveri Pharmapack Vs. CCE, Mumbai [2007 (3) TMI 156 - CESTAT, MUMBAI], where it was observed that Cenvat credit in respect of captive goo .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

2011 to December 2014 and the third SCN dated 18.01.2016 pertains to the period January 2015 to October 2015. As such, all the three SCNs stand issued by invoking the extended period of limitation - Held that: - the extended period was not available to the Revenue, however, a part of the demand also falls within the limitation period. As the matter is being remanded, the adjudicating authority would examine the appellants liability to pay tax, if at all only for the period falling under the limi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

5 of the CETA and have four units. Unit-I and IV are registered with the Central Excise Department whereas Unit-II and III are not registered with Central excise Department but registered with Service Tax Department. 2. The dispute in the present appeal relates to availability of service tax credit paid on Manpower Supply Services and Security Services which stand utilized by Unit-II & III. Revenue objected to the same on the ground that the services stand utilized by Unit-II & III and 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

penalty imposed upon the appellant by the original adjudicating authority was not equal to the confirmation of demand, Revenue also filed appeal before the Commissioner (Appeals). The appellate authority disposed of the appeal filed by the assesse as also by the Revenue, rejecting the assessee's appeal and allowing the Revenue's appeal by increasing the penalty to the total tax confirmed against them. 3. After hearing both sides, I find the denial of Cenvat credit is on the sole ground .....

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. Similarly, in the case of Pooja Forge Ltd. Vs. CCE, Faridabad - 2007 (8) STR 318 (Tri.-Del.), movement of capital goods to the job worker's premises, who is the appellant's own unit, was held as not reasonable ground for denial of credit. The said decision of the Tribunal stands confirmed by the Hon ble Punjab & Haryana High Court reported as - 2008 (229) ELT 46 ( P & H). Similarly in the case of Vishal Malleables Ltd. Vs. CCE, Surat - 2009 (234) ELT 286 (Tri.-Ahmd.), the Cenv .....

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 to December 2014 and the third SCN dated 18.01.2016 pertains to the period January 2015 to October 2015. As such, all the three SCNs stand issued by invoking the extended period of limitation. Admittedly, credit was availed by the appellant by reflecting the same in their statutory records. The Tribunal in the case of CCE, Indore Vs. Mdicaps Ltd. - 2011 (24) STR 572 (Tri.-Del.) has held that where the credit is availed by an assessee in the statutory records, they cannot be held guilty of any .....

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