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2018 (2) TMI 906

CENVAT credit - input services - services distributed by Head Office as ISD - business auxiliary services - business promotion services - event management services - courier services - Architect, design and interior decorator services - Industrial construction services - Tours and travel services - Repair and maintenance services - Photography and video shooting services - Insurance services - Mandap keeper/real estate agent services - photocopy services - Canteen services. - Held that: - th .....

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shra and M.R. Sharma, Authorized Representative (DRs) - for the Respondent. ORDER Per. B. Ravichandran These appeals are on identical dispute covering different period dealing with eligibility of the appellant for credit of various input services availed by them in terms of Cenvat Credit Rules, 2004. The period covered in different show cause notices which are subject matter of the two impugned orders are October 2011 to December 2012, April 2014 to December 2014 and January 2015 to June 2015. T .....

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otices by the Revenue starting from 2004. The matters were adjudicated by various Original Authorities. He mentioned that for the period January 2013 to March 2014, similar set of disputes were adjudicated by the Original Authority who allowed credit on various input services credits. He disallowed credit on two services namely repair and maintenance of water cooler and the air conditioning services and architect and design services. Even on these two services, on appeal by the appellant the CES .....

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s documents for input services which are distributed to more than one branches of such authority as per the procedure and format prescribed by the Cenvat Credit Rules, 2004. Such being the case as a recipient of such ISD services, the appellant is not required to produce original invoices which will defeat the very scheme. 4. Even without reference to the order of the Original Authority in the appellant s own case for the intervening period, the learned Counsel submitted that the various orders .....

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. Vs. CCE - 2016 (41) S.T.R. 824 (Tri. - Chan.) ; Information technology software services Sundaram Clayton Ltd. Vs. CCE - 2016 - TIOL - 849 - CESTAT - MAD. (ii) Business Auxiliary and Business promotion services ; Eicher Motors & ors. Vs. CCE - 2017 - TIOL - 14 - CESTAT - DEL. ; Eicher Motors Vs. CCE - 2016 - TIOL - 2375 - CESTAT - DEL. ; Maruti Suzuki India Ltd. Vs. CCE - 2015 - TIOL - 1889 - CESTAT - DEL. ; Castrol India Limited Vs. CCE - 2013 (291) E.L.T. 469 (Tri. - Ahmd.) (iii) Event m .....

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Vehicles Ltd. Vs. CCE & ST Final order No. 54385/2017 dated 16/06/2017 Maruti Suzuki India Ltd. Vs. CCE - 2017 - TIOL - 207 - CESTAT - CHD. Design and interior decorator services Carrier Air-conditioning & Refrigeration Ltd. Vs. CCE - 2016 (41) S.T.R. 824 (Tri. - Chan.) ; (vi) Industrial construction services; CCE Vs. Bellsonica Auto Components India P. Ltd. - 2015 (40) S.T.R. 41 (P&H). (vii) Tours and travel services; Eicher Motors & Ors. Vs. CCE - 2017 - TIOL - 14 - CESTAT - DE .....

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CCE - 2016 (45) S.T.R. 397 (Tri. - Chan.) ; Reliance Industries Ltd. Vs. CCE & ST, LTU - 2015 (38) S.T.R. 217 (Tri. - Mumbai). (xi) Mandap keeper/real estate agent services, Eicher Motors & ors. Vs. CCE - 2017 - TIOL - 14 - CESTAT - DEL. ; Eicher Motors Vs. CCE - 2016 - TIOL - 2375 - CESTAT - DEL. Reliance Industries Ltd. Vs. CCE & ST, LTU - 2016 (45) S.T.R. 383 (Tri. - Mumbai). (xii) photocopy services; Sarita Handa Exports (P) Ltd. Vs. CCE - 2016 (44) S.T.R. 654 ( Tri. - Chan.). (x .....

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ted earlier, the Original Authority allowed the credits on the very same set of facts. This order has been accepted by the Revenue as recorded in another order in respect of the appellant issued on 28/12/2017. 7. We have also perused the various case laws and relied upon document by the appellant independently in respect of each one of the input services. We note that the credit eligibility on these input services has been subject matter of these decisions and as per the findings recorded, it is .....

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