Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Home Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles News Highlights
Extracts
Home List
← Previous Next →

Commissioner of Central Excise, Customs and Service Surat, Tax-II Versus M/s Unique Pharmaceuticals Laboratories

2017 (9) TMI 862 - CESTAT AHMEDABAD

CENVAT credit - amendment in definition of input service w.e.f. 01.4.2011 - Courier Service - whether the Respondents are eligible to CENVAT credit of the Service Tax paid on Courier Services? - Held that: - though the expression activities relating to business, such as has been deleted, but the illustrative services viz., Accounting, Auditing, Financing, Recruitment and quality control, Coaching/training, Computer Networking, Credit Rating, Share Registry, Legal Services, Security, Business Exh .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

t Credit - Service Tax paid on the Courier Services for various purposes viz., Sending Samples, Documents, finished goods etc., would be eligible to Cenvat Credit before and even after amendment to the definition to the Input Services with effect from 01.4.2011 - appeal dismissed - decided against Revenue. - E/13003/2014, E/CROSS/16500/2014 - A/12312/2017 - Dated:- 30-6-2017 - Dr D.M. Misra, Member ( Judicial ) For the Applicant : Shri Sameer Chitkara, Authorised Representative For the Responden .....

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 Respondents are manufacturer of excisable goods and the Courier Service has been used by them in or in relation to sending/receiving of the 'samples', documents, and 'finished goods'. It is his contention that for the period prior to 01.4.2011 credit of service tax paid on Courier Services in dispatching finished goods has been held to be admissible by the Hon ble Gujarat High Court in the case of Cadila Healthcare Ltd - 2013(30)STR.3 (Guj.). In holding that Cenvat Credit of 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

of the goods at the customers premises is eligible to credit. As far as dispatch of documents through Courier Service is concerned, the Ld Advocate had submitted even after amendment to the definition of Input Services with effect from 01.4.2011, the credit on the Service Tax paid on such services is admissible as the said service is integrally connected to the activity of manufacture in as much as sending of the documents relating to sale, advertisement, accounting, etc., are necessary and par .....

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 expression of activities relating to business has been deleted in the amended Rule, however, the other activities viz., Advertisement, Sales Promotion, Market Research, Accounting, Audit, Financing, Recruitment, Coaching and Training, Computer Net-working, Credit Rating, Share Registry, Security, Business Exhibition, Legal Service etc., continued to remain in the domain of 'Input Services'. These services are definitely used outside the factory premises in furtherance of the activity 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

ct from 01.4.2011 has decided the issue in favour of the assessees in the case of Life Long Meditech Ltd Vs CCE&ST, Gurgaon - 2016(44) STR. 626 (Tri.Chen) and Sunbeam Generators Pvt Ltd Vs CCE&ST, Pondichery - 2016(45) STR. 424 (Tri.Chen) observing that that Courier Services availed for dispatching documents is having nexus with activity of manufacture and hence eligible to credit. 4. The Ld AR for the Revenue on the other hand has submitted that after deletion of expression of the activ .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

le to CENVAT credit of the Service Tax paid on 'Courier Services'. The present Respondent is a manufacturer of excisable goods and utilized the Courier Services in sending the Samples, Documents and Finished Goods to their customers. Revenue has not seriously disputed admissibility of Cenvat Credit on the Courier Services for the period prior to 01.4.2011. It is their contention that after amendment to the definition of Input Service prescribed at Rule 2(l) of CCR, 2004 with effect from .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

on to the manufacture of final products and clearance of final products, upto the place of removal, and includes services used in relation to modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

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


|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version