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 →

Commissioner of Central Tax, Bangalore Versus M/s. ITC Ltd.

2017 (9) TMI 942 - CESTAT BANGALORE

CENVAT credit - input service distributor - Held that: - only two limitations are put for the distribution of credit by an input service distributor. Firstly, it cannot exceed the amount of service tax paid and secondly, the credit of service tax attributable to service used shall not be distributed in a unit exclusively engaged in the manufacture of exempted goods or providing of exempted services. - There is nothing wrong in the impugned order allowing CENVAT credit to the assessee - appea .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

se are the respondents are engaged in manufacture of cigarettes falling under Chapter 24 of the Central Excise Tariff Act, 1985. The respondents had availed credit of ₹ 36,06,766/- for the period from August 2011 to December 2011 on the strength of documents issued by M/s. India Leaf Tobacco Division (ILTD), Guntur, who is not an input service distributor. Therefore, a show-cause notice dated 6.9.2012 was issued by the Additional Commissioner as to why the CENVAT credit of input service ta .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

in the definition of input service. Aggrieved by the Order-in-Original, the Department filed appeal before the Commissioner (A) and the learned Commissioner (A) after considering the various judgments in respondent s own case has rejected the department s appeal and hence, the present appeal. 3. Heard the learned AR for the Revenue and the counsel for the respondent-assessee. 4. The learned AR for the Revenue submitted that the impugned order is not sustainable in law as the same has been passed .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

se and accordingly, dismissed the appeal of the Revenue. In support of his submission, he relied upon the following case laws in assessee s own case: (i) Final Order No.21318-21319/2016 dated 2.12.2016 in appeal No. E/21505/2014 and E/21506/2014. (ii) Final Order No.20540/2016 dated 12.7.2016 in appeal No. E/253/2012. The learned counsel submitted that the issue involved in this appeal is no more res integra and has been covered in favour of the assessee by the Division Bench of this Tribunal ci .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

roducer of a final product or a provider of output service may have more than one unit and may be distributed in various parts of the country. It is in this background the definition of service distributor is defined as office of the manufacturer or producer of a final product or provider of output service which receives invoices issued under Rule 4A of the Service Tax Rules, 1994 towards purchases of input services and issues invoice, bill or, as the case may be, challan for the purposes of dis .....

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