Tax Management India.Com

Home Page

Home List
← Previous Next →

2018 (2) TMI 927

100% EOU - Refund claim - Renting of Immovable Property for parking space - Supply of Tangible Goods for Cafeteria - rejection on the ground that the services for which they filed refund claim are not input services as per Rule 2(l) of the CCR 2004 - Held that: - the Renting of Immovable Property for parking space is a part of the output service as without that space the persons visit to the offic .....

X X X X X X X

Full Text of the Document

X X X X X X X

‘Input Services’. - Appeal allowed - decided in favor of appellant. - ST/22205/2015-SM, ST/22206/2015-SM, ST/22207/2015-SM, ST/22208/2015-SM - 22632 - 22635 / 2017 - Dated:- 26-10-2017 - SHRI ASHOK JINDAL, JUDICIAL MEMBER None, For the Appellant Smt Kavitha Poduwal, AR, For the Respondent Per : ASHOK JINDAL The appellants are in appeal against the impugned orders wherein their refund claim ha .....

X X X X X X X

Full Text of the Document

X X X X X X X

s before me. 3. None appeared on behalf of the appellant nor any request for adjournment has been received. Considering the issue involved in a narrow compass, therefore appeals are taken up for disposal. 4. Heard the learned AR. Considered the submissions. 5. I find that the refund claims have been rejected only on the premise that the services in question are not Input Service as per Rule 2(l) o .....

X X X X X X X

Full Text of the Document

X X X X X X X

ey have to go outside the premises for cafeteria and they will not able to work in their full capacity. Therefore, tangible goods supplied to the cafeteria is entitled for cenvat credit as per Rule 2(l) of the Cenvat Credit Rules, 2004. 7. Further, I observed that at the time of availment of these services, it was not questioned to the appellant that these are not input services therefore they are .....

X X X X X X X

Full Text of the Document

X X X X X X X

 

 

← Previous Next →