Commissioner of Service Tax, Mumbai-II. WNS Global Services

Size: px
Start display at page:

Download "Commissioner of Service Tax, Mumbai-II. WNS Global Services"

Transcription

1 [2016] 96 VST 441 (CESTAT) [CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL] (MUMBAI BENCH) Commissioner of Service Tax, Mumbai-II V. WNS Global Services RAVINDRAN M. V. JUDICIAL MEMBER AND MATHEW C. J. TECHNICAL MEMBER April 13,2016 HF Assessee, including dealer (Registered or Unregistered) SERVICE TAX CENVAT CREDIT INPUT SERVICE DEFINITION SERVICE TAX PAID ON INPUT SERVICES IN RELATION TO BUSINESS ACTIVITY UNDERTAKEN BY ASSESSEE ELIGIBLE FOR CENVAT CREDIT CENVAT CREDIT RULES, 2004, R. 2(L) NOTIFICATION NO. 5/2006-C. E. (N. T.), DATED MARCH 14, The assessee was an exporter of under the category of business auxiliary and availed of Cenvat credit of service tax paid on various input used by it for providing such output. These were for issuing recruitment, advertisements in newspaper and on internet in relation to advertising agency s, visa/ticket charges in relation to air travel agent, processing of the payments, collecting export receivable in relation to banking and other financial, support availed in relation to business auxiliary, support for documentation in relation to providing food coupons to employees in relation to business support, handling of imported goods in relation to cargo handling service, compliance with various statutes in relation to chartered accountant, cleaning of office premise in relation to cleaning, clearing of imported goods in relation to clearing and forwarding agent s, repairs of building premises outside the office in relation to construction of commercial or industrial building, providing training for employees in relation to commercial training and coaching, repair of the internal office premises in relation to construction of complex service, sending essential documents for export and domestic courier in relation to courier, clearing imported goods in relation to custom house agent service, erection, commissioning or installation of any equipment or structure, installation of any electrical and electronic devices, air condition ventilation, fire proofing, water proofing, etc., in relation to erection, commission and installation, entertainment of employees in relation to event management, excise duty paid in relation to excise, maintenance/insurance of asset and premises and staff insurance in relation to general insurance, representation of instructions, data sound or image of a computer or an automatic data processing machine or any other device or equipment in relation to information technology software, maintenance/insurance of asset and premises in relation to insurance auxiliary, consultancy or technical assistance in relation to planning, designing of spaces, etc., in relation to interior decorators, internet/telephone purpose in relation to internet telecommunication, consultancy with respect to business operation in relation to management or business consultants, repairs of building premises outside the office in relation to maintenance or repair, temporary occupation of a mandap for organizing official function, business promotion and planning function, etc., in relation to mandap keeper, recruitment of employees for business purposes in relation to manpower recruitment and supply agency, finding out market trends in relation to market research, communicating with their customers, employees, service providers, etc., in relation to online information and database access, leased, lunch/dinner of the staff on 24x7 basis in relation to outdoor catering, to arrange for new office premises at Nasik and Pune in relation to real estate agency, hired premises for providing medical transcription service in relation to renting of immovable property, security to office premises in relation to security/detectives, storage of old documents in relation to storage and warehousing, consultancy with respect to business operation in relation to technical inspection and certification, internet/telephone purpose in relation to

2 telecommunication, pickup of employees from resident and client place in relation to tour operator s service, use for shifting of household articles of staff in relation to transport of goods by road in relation to video shoot for business meeting and interview in relation to video tape production. It filed various refund claims in accordance with the provisions of rule 5 of the Cenvat Credit Rules, 2004 in respect of accumulated Cenvat credit of the input used for providing export of under business auxiliary. The adjudicating authority allowed part refund claim and rejected the refund claim partly. The assessee preferred appeals. The first appellate authority allowed the appeals and directed the adjudicating authority to grant refund but disallowing the refund wherein input service invoices were not available. The Department appealed contending that the input service on which Cenvat credit was availed of had no nexus with the output : Held, that the input were in relation to the business activity undertaken by the assessee. The first appellate authority had come to the correct conclusion that the assessee was eligible for Cenvat credit and the refund claim needed to be allowed. Commissioner of Central Excise v. Ultratech Cement Ltd. [2010] 36 VST 505 (Bom); [2011] 6 GSTR 103 (Bom) followed. Commissioner of Central Excise v. Ultratech Cement Ltd. [2010] 36 VST 505 (Bom); [2011] 6 GSTR 103 (Bom) (paras 5, 8) and Maruti Suzuki Ltd. v. Commissioner of Central Excise [2010] 1 GSTR 200 (SC) (para 8) referred to. Order Nos. A/ 87580, Order Nos. A/ 87581, Order Nos. A/ 87582, Order Nos. A/ 87583, Order Nos. A/ 87584, Order Nos. A/ 87585, Order Nos. A/ 87586, Order Nos. A/ 87587, Order Nos. A/ 87588, Order Nos. A/ 87589, Order Nos. A/ 87590, Order Nos. A/ 87591, Order Nos. A/ 87592, Order Nos. A/ 87593, Order Nos. A/ 87594, Order Nos. A/ 87595, Order Nos. A/ 87596, Order Nos. A/ 87597, Order Nos. A/ 87598, Order Nos. A/ 87599, Order Nos. A/ 87600, Order Nos. A/ 87601, Order Nos. A/ 87602, Order Nos. A/ 87603, Order Nos. A/ 87604, Order Nos. A/ 87605, Order Nos. A/ 87606, Order Nos. A/ 87607, Order Nos. A/ 87608, Order Nos. A/ 87609, Order Nos. A/ 87610, Order Nos. A/ 87611, Order Nos. A/ of 16/STB, Appeal Nos. ST/ 89046, Appeal Nos. ST/ 89047, Appeal Nos. ST/ 89048, Appeal Nos. ST/ of 13, Appeal Nos. ST/ 88703, Appeal Nos. ST/ 88704, Appeal Nos. ST/ 88705, Appeal Nos. ST/ 88706, Appeal Nos. ST/ 88707, Appeal Nos. ST/ 88708, Appeal Nos. ST/ 88709, Appeal Nos. ST/ 88710, Appeal Nos. ST/ 88711, Appeal Nos. ST/ 88712, Appeal Nos. ST/ 88713, Appeal Nos. ST/ 88714, Appeal Nos. ST/ of 13 decided on April 13,2016 A. B. Kulgod, Assistant Commissioner (Authorised Representative), for the Department Mihir Deshmukh with Abhijeet Singh, Advocates, for the assessee Cases referred to : Commissioner of Central Excise v. Ultratech Cement Ltd. [2010] 36 VST 505 [2011] 6 GSTR 103 (Bom) Followed Commissioner of Central Excise v. Ultratech Cement Ltd. [2010] 36 VST 505 [2011] 6 GSTR 103 (Bom) Referred to Maruti Suzuki Ltd. v. Commissioner of Central Excise [2010] 1 GSTR 200 (SC) Referred to ORDER M. V. RAVINDRAN (Judicial Member). All these appeals are filed by the Revenue against the Orders-in-Appeal Nos. 107 to 118 and 118(A)/BPS/ MUM/2013 dated March 26, 2013 and 166 to 169/BPS/MUM/2013, dated April 18, 2013 passed by the Commissioner of Central Excise and Service

3 Tax (Appeals), Mumbai-I. As also Orders-in-Original No. AC/R-34/DIV.V/ DPS/09-10, dated May 25, 2010, AC/135/DIV.V/DPS/09-10, dated January 21, 2010, AC/R-141/DIV.V/DPS/09-10, dated January 28, 2010, ST/DIV.V/ R-110/AAA/10-11, dated October 29, 2010, ST/DIV.V/R-114/AAA/10-11, dated November 12, 2010, ST/DIV.V/R-157/AAA/10-11, dated January 19, 2011, ST/DIV.V/R-161/AAA/10-11, dated February 21, 2011, ST/DIV.V/R- 32/AAA/10-11, dated June 15, 2011, ST/DIV.V/R-94/AAA/10-11, dated September 14, 2011, ST/DIV.V/R-130/AAA/10-11, dated December 28, 2011, ST/DIV.V/R-129/AAA/10-11, dated December 28, 2011, ST/DIV.V/R- 217/AAA/10-11, dated March 31, 2012, ST/DIV.V/R-316/AAA/10-11, dated June 29, 2012, ST/DIV.V/R-315/AAA/10-11, dated June 29, 2012, ST/DIV.V/ R-314/AAA/10-11, dated June 29, 2012 and ST/DIV.V/R-313/AAA/10-11, dated June 29, The respondent-assessee has also filed cross-objection in respect of appeals filed by the Revenue. The issue involved in these cases is regarding refund claim filed by the respondent before the lower authorities. The respondent is an exporter of under the category of "business auxiliary ". They were availing of the Cenvat credit of service tax paid on various input Page No: 443 used by them for providing such output, filed various refund claims as per provision of rule 5 of the Cenvat Credit Rules, 2004 in respect of accumulated Cenvat credit of the input used for providing export of under "business auxiliary ". The adjudicating authority has allowed part refund claim and rejected the refund claim partly. Aggrieved by such an order the respondent-assessee had preferred appeals before the first appellate authority. The first appellate authority after following due process of law allowed the appeals filed by the respondent/assessee and directed the adjudicating authority to grant refund based upon the finding in the impugned order. In the impugned order the first appellate authority has disallowed the refund claim wherein input service invoices were not available. Respondent is not in appeal against such disallowance by the authority. The learned Departmental Representative would submit that the view taken by the learned Commissioner (Appeals) is contrary to the explicit provisions of the Cenvat Credit Rules, He would submit that the input service on which Cenvat credit was availed of has no nexus with the output. As an example he would submit that the Cenvat credit availed on technical and analysis, public which are not having any direct nexus with the output service exported. Hence, the impugned order needs to be set aside. It is his further submission that the refund is permissible in respect of actually used for the export of goods/ and which would mean that there has to be direct and immediate nexus between the input and export. It is also his submission that the first appellate authority has incorrectly applied the formula mentioned in Notification No. 5/2006-C. E. (N. T.). He would submit that objective of the formula is to allocate the input credit between the export turnover and the domestic turnover which would mean that details needs to be produced from the Cenvat credit availed. The formula adopted by the refund sanctioning authority was correct and in accordance with the formula prescribed in the Notification No. 5/2006-C. E. Learned counsel appearing on behalf of the respondent-assessee would

4 take us through the various on which Cenvat credit was availed of during the period in question. It is his submission that the on which Cenvat credit was availed of were in respect of the input which are utilised for the business activity of the appellant which is exported under "business auxiliary ". He would submit that the issue is no more res integra as the honourable High Court of Bombay in the case of Commissioner of Central Excise, Nagpur v. Ultratech Cement Ltd. [2010] 36 VST 505 (Bom); [2011] 6 GSTR 103 (Bom); [2010] 260 ELT Page No: (Bom) has settled the law as to what is input and any activities in relation to business and held activities which are connected with the business of assessee, Cenvat credit needs to be allowed. We have considered the submissions made at length by both sides and 6 perused the records. The issue involved in the appeals filed by the Revenue whether the respondent-assessee is correct in claiming the refund of the service tax paid on various input which are utilised by them for rendering output that are exported or whether these are not integrally connected with the respondent-assessee as claimed by the Revenue. The respondent-assessee is an exporter of under the category of "business auxiliary " is not disputed. The respondent has his business premises at Vikhroli and registered with authorities as such for providing "business auxiliary ". The appellant has claimed the refund of the service tax paid on the following input used by them in their business premises. Category Usage Service tax including cess Advertising agency's Issuing recruitment, advertisements in 36,050 newspaper and on internet Air travel agent Visa/ticket charges 2,53,422 Banking and other financial Processing of the payments, collecting 39,650 export receivable Business auxiliary Support availed 2,39,287 Business support Support for documentation 13,30,075 Providing food coupons to employees 78 Cargo handling service Handling of imported goods 1,05,602 Chartered accountant Compliance with various statutes 1,12,064 Cleaning Cleaning of office premise 11,79,311 Clearing and forwarding agent's Clearing of imported goods 64,601 Construction of commercial or Repairs of building premises outside the 16,027 industrial building office Commercial training and coaching Providing training for employees 1,74,352 Construction of complex service Repair of the internal office premises 61,009 Courier For sending essential documents for export 3,82,426 Page No: 445

5 Domestic courier 1,17,872 Custom house agent Clearing imported goods 13,818 Erection, commission and Erection, commissioning or installation of any 2,38,617 installation equipment or structure, installation of any electrical and electronic devices, aircondition ventilation, fire proofing, water proofing, etc. Event management For entertainment of employees 89,915 Excise Excise duty paid 7,891 General insurance Maintenance/insurance of asset and 89,162 premises For staff insurance 24,87,851 Information technology software Insurance auxiliary Interior decorators Representation of instructions, data sound or 9,98,922 image of a computer or an automatic data processing machine or any other device or equipment Maintenance/insurance of asset and 9,497 premises Consultancy or technical assistance relation 5,134 to planning, designing of spaces, etc. Internet/telephone purpose 72,209 Internet telecommunication Management or business Consultancy with respect to business 12,54,242 consultants operation Maintenance or repair Repairs of building premises outside the 48,24,839 office Mandap keeper Temporary occupation of a mandap for 24,642 organizing official function, business promotion and planning function, etc. Manpower recruitment and supply Recruitment of employees for business 24,57,133 agency purposes Market research For finding out market tends 50,213 Online information and database For communicating with their customers, 1,07,986 access, leased employees, service providers, etc. Outdoor catering For lunch/dinner of the staff on 24 x 7 basis 4,17,112 Real estate agency To arrange for new office premises at Nasik 14,294 and Pune Renting of immovable property Hired premises for providing medical 45,10,930 transcription service Security/detectives Security to office premises 15,24,580 Storage and warehousing For storage of old documents 3,087 Technical inspection and Consultancy with respect to business 1,74,322 certification operation Telecommunication Internet/telephone purpose 28,42,967 Tour operator's service Pickup of employees from resident and 31,01,308 client place Transport of goods by road Use for shifting of household articles of staff 894 Video tape production Video shoot for business meeting and 16,609 interview Total 2,85,99,994 Page No: 446

6 It can be seen from the above reproduced category of input, these are in relation to the business activity undertaken by the respondent-assessee which cannot be disputed, as casual perusal of the on which Cenvat credit was availed of and for the purpose of which have been utilised as mentioned in the order-in-original would clearly indicate that these were in relation to the business activity of the respondent-assessee. In our view, the first appellate authority has come to a correct conclusion that the respondent-assessee is eligible to Cenvat credit and claim of the refund claim needs to be allowed. The claim of Revenue that input do not have direct nexus to the business activity of the respondent-assessee is a hollow claim. This ratio of the honourable High Court of Bombay in the case of Ultratech Cement Ltd. [2010] 36 VST 505 (Bom); [2011] 6 GSTR 103 (Bom); [2010] 260 ELT 369 (Bom) in paragraph No. 27 of the judgment has clearly stated that what would be the meaning of "input " as per rule 2(l) of the Cenvat Credit Rules, 2004 which we respectfully reproduced (page 514 in 36 VST): "27. The definition of 'input service' as per rule 2(l) of the 2004 Rules (insofar as it relates to the manufacture of final product is concerned), consists of three categories of. The first category, covers which are directly or indirectly used in or in relation to the manufacture of final products. The second category, covers the which are used for clearance of the final products up to the place of removal. The third category, includes, namely:- Page No: 447 (a) Services used in relation to setting up, modernization, renovation or repairs of a factory, (b) Services used in an office relating to such factory, (c) Services like advertisement or sales promotion, market research, storage up to the place of removal, procurement of inputs, (d) Activities relating to business such as, accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit relating, share registry and security, inward transportation of inputs or capital goods and outward trans portation up to the place of removal. Thus, the definition of 'input service' not only covers, which fall in the substantial part, but also covers, which are covered under the inclusive part of the definition." Applying the abovesaid ratio, we find that in the case in hand, the first appellate authority was correct in allowing the refund claims on inputs as they are utilised for activity of the business. We find that the honourable High Court has been even considered the judgment of the honourable Supreme Court in the case of Maruti Suzuki Ltd. v. Commissioner of Central Excise [2010] 1 GSTR 200 (SC); [2009] 240 ELT 641 (SC) and came to a conclusion, in paragraph No. 34 which we respectfully reproduce (para 35, page 518 in 36 VST): "34. Therefore, the definition of 'input service' read as a whole makes it clear that the said definition not only covers, which are used directly or indirectly in or in relation to the manufacture of final product, but also includes other, which have direct nexus or which are integrally connected with the business of manu-

7 facturing the final product. In the facts of the present case, use of the outdoor catering is integrally connected with the business of manufacturing cement and therefore, credit of service tax paid on outdoor catering would be allowable." In short the view of the honourable High Court squarely covers the input used by the appellant in this case. In view of the foregoing, we reject the appeals filed by the Revenue, the cross-objection are also disposed of and hold that the first appellate authority has correctly applied the formula mentioned in Notification No. 5/ 2006-C. E. The appeals filed by the Revenue are rejected and cross-objection filed by the appellant are also disposed of. Page No: 448

[2016] CESTAT) CESTAT, MUMBAI BENCH

[2016] CESTAT) CESTAT, MUMBAI BENCH [2016] 67 taxmann.com 251 (Mumbai - CESTAT) CESTAT, MUMBAI BENCH Nirlon Ltd. Vs. Commissioner of Central Excise, Mumbai* M.V. RAVINDRAN, JUDICIAL MEMBER AND C.J. MATHEW, TECHNICAL MEMBER ORDER NOS. A/85680-85681/2016/STB

More information

IN THE HIGH COURT OF KARNATAKA AT BENGALURU PRESENT THE HON BLE MR.JUSTICE JAYANT PATEL AND THE HON BLE MRS.JUSTICE S SUJATHA CEA NO.

IN THE HIGH COURT OF KARNATAKA AT BENGALURU PRESENT THE HON BLE MR.JUSTICE JAYANT PATEL AND THE HON BLE MRS.JUSTICE S SUJATHA CEA NO. 1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19 TH DAY OF FEBRUARY 2016 PRESENT THE HON BLE MR.JUSTICE JAYANT PATEL AND THE HON BLE MRS.JUSTICE S SUJATHA CEA NO.41 OF 2015 BETWEEN: Commissioner

More information

[2016] 68 taxmann.com 41 (Mumbai - CESTAT) CESTAT, MUMBAI BENCH. Commissioner of Service Tax. Vs. Lionbridge Technologies (P.) Ltd.

[2016] 68 taxmann.com 41 (Mumbai - CESTAT) CESTAT, MUMBAI BENCH. Commissioner of Service Tax. Vs. Lionbridge Technologies (P.) Ltd. [2016] 68 taxmann.com 41 (Mumbai - CESTAT) CESTAT, MUMBAI BENCH Commissioner of Service Tax Vs. Lionbridge Technologies (P.) Ltd.* M.V. RAVINDRAN, JUDICIAL MEMBER ORDER NO. A/85873/16/SMB AND OTHERS FEBRUARY

More information

IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO OF 2016 VERSUS J U D G M E N T

IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO OF 2016 VERSUS J U D G M E N T 1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 11261 OF 2016 COMMISSIONER OF CENTRAL EXCISE SERVICE TAX...APPELLANT(S) VERSUS ULTRA TECH CEMENT LTD....RESPONDENT(S)

More information

C. B. MOR CELLULAR COMMISSIONER OF CENTRAL EXCISE, NAGPUR

C. B. MOR CELLULAR COMMISSIONER OF CENTRAL EXCISE, NAGPUR [2015] 85 VST 58 (CESTAT) [CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL] (MUMBAI BENCH) C. B. MOR CELLULAR V. COMMISSIONER OF CENTRAL EXCISE, NAGPUR RAMESH NAIR Judicial Member January 16, 2015 HF

More information

Case Studies in Service Tax - Covering various important Issues/ Aspects. July 2014

Case Studies in Service Tax - Covering various important Issues/ Aspects. July 2014 Case Studies in Service Tax - Covering various important Issues/ Aspects July 2014 Index 1 Exemption limit of Rs. 10 lakh 2 Reverse Charge Mechanism 3 Place of Provision of Service 4 CENVAT Credit on Input

More information

CIRCULAR NO.120/01/2010-ST, DT:

CIRCULAR NO.120/01/2010-ST, DT: CIRCULAR NO.120/01/2010-ST, DT: 19-01-2010 Sub : Problems faced by exporters in availing refund excess credit Reg. CENVAT Credit Rules, 2004 permit taking credit inputs and input s which are used for providing

More information

CLARIFICATION ON ISSUES RELATING TO CENVAT CREDIT RULES 2004

CLARIFICATION ON ISSUES RELATING TO CENVAT CREDIT RULES 2004 May 25, 2011 CLARIFICATION ON ISSUES RELATING TO CENVAT CREDIT RULES 2004 The Board has issued Circular No. 943/04/2011 CX, dated: April 29, 2011 and has clarified the eligibility of credit with respect

More information

CHAPTER HEADS. Contents I-7 DIVISION ONE INTRODUCTION CHAPTER 1 : BASIC ASPECTS OF INDIRECT TAXES 3 DIVISION TWO VAT & SERVICE TAX

CHAPTER HEADS. Contents I-7 DIVISION ONE INTRODUCTION CHAPTER 1 : BASIC ASPECTS OF INDIRECT TAXES 3 DIVISION TWO VAT & SERVICE TAX CHAPTER HEADS PAGE Contents I-7 DIVISION ONE INTRODUCTION CHAPTER 1 : BASIC ASPECTS OF INDIRECT TAXES 3 DIVISION TWO VAT & SERVICE TAX CHAPTER 2 : STATE VAT 23 CHAPTER 3 : OTHER ASPECTS OF VAT 45 CHAPTER

More information

CA Rajesh Kumar TR B com, LLB, FCA, DISA(ICA)

CA Rajesh Kumar TR B com, LLB, FCA, DISA(ICA) CA Rajesh Kumar TR B com, LLB, FCA, DISA(ICA) input service means any service, - used by a provider of taxable service for providing an output service, or used by the manufacturer, whether directly or

More information

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: CORAM: THE HONOURABLE MR.JUSTICE R.SUDHAKAR and THE HONOURABLE Ms.JUSTICE K.B.K.

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: CORAM: THE HONOURABLE MR.JUSTICE R.SUDHAKAR and THE HONOURABLE Ms.JUSTICE K.B.K. 1 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 11.06.2015 CORAM: THE HONOURABLE MR.JUSTICE R.SUDHAKAR and THE HONOURABLE Ms.JUSTICE K.B.K.VASUKI Civil Miscellaneous Appeal Nos.192 and 243 of 2015 &

More information

2015-TIOL-1036-CESTAT-MUM IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL WEST ZONAL BENCH, MUMBAI COURT NO.I

2015-TIOL-1036-CESTAT-MUM IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL WEST ZONAL BENCH, MUMBAI COURT NO.I 2015-TIOL-1036-CESTAT-MUM IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL WEST ZONAL BENCH, MUMBAI COURT NO.I Appeal No.ST/85482/14 & ST/86082/14 Arising out of Order-in-Appeal No. PUN-EXCUS-003-APP-316-13-14

More information

Nandganj Sihori Sugar Co. Ltd. C. C. E., Lucknow Bajpur Co-operative Sugar Factory Ltd. C. C. E., Meerut II

Nandganj Sihori Sugar Co. Ltd. C. C. E., Lucknow Bajpur Co-operative Sugar Factory Ltd. C. C. E., Meerut II [2015] 79 VST 330 (CESTAT) [CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL] (NEW DELHI BENCH) Nandganj Sihori Sugar Co. Ltd. V. C. C. E., Lucknow Bajpur Co-operative Sugar Factory Ltd. V. C. C. E.,

More information

CENVAT CREDIT Recent Court Rulings Presented by: Ca. Jayesh Gogri

CENVAT CREDIT Recent Court Rulings Presented by: Ca. Jayesh Gogri CENVAT CREDIT Recent Court Rulings Presented by: Ca. Jayesh Gogri 7/2/13 CA JAYESH Organised GOGRI by: 1 Wrong availment of CENVAT Credit and interest thereon Mr. Inamdaar was engaged in the manufacture

More information

RECENT AMENDMENTS IN CENVAT CREDIT RULES. 15 th May, 2011 A. R. KRISHNAN CHARTERED ACCOUNTANT

RECENT AMENDMENTS IN CENVAT CREDIT RULES. 15 th May, 2011 A. R. KRISHNAN CHARTERED ACCOUNTANT RECENT AMENDMENTS IN CENVAT CREDIT RULES 15 th May, 2011 A. R. KRISHNAN CHARTERED ACCOUNTANT J. B. NAGAR CPE STUDY CIRCLE OF WIRC OF THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA RECENT AMENDMENTS IN

More information

EXPLANATORY NOTES - SERVICE TAX. The following changes are being proposed in the Finance Bill, [refer clause 125 of the Finance Bill, 2007]

EXPLANATORY NOTES - SERVICE TAX. The following changes are being proposed in the Finance Bill, [refer clause 125 of the Finance Bill, 2007] EXPLANATORY NOTES - SERVICE TAX The following changes are being proposed in the Finance Bill, 2007. [refer clause 125 of the Finance Bill, 2007] (I) Secondary and Higher Education Cess: A cess @ 1% is

More information

CA Pritam Mahure. May 14

CA Pritam Mahure. May 14 CA Pritam Mahure There shall be levied a tax (hereinafter referred to as the service tax) at the rate of twelve per cent. On the value of all services, Other than those services specified in the negative

More information

BAGMANE DEVELOPERS PVT. LTD. SEZ - III (Bengaluru) (02/2016 series) DATE:

BAGMANE DEVELOPERS PVT. LTD. SEZ - III (Bengaluru) (02/2016 series) DATE: BAGMANE DEVELOPERS PVT. LTD. SEZ - III (Bengaluru) 2 nd APPROVAL COMMITTEE MEETING (02/2016 series) DATE: 15-12-2016 Agenda for the 2 nd (2/2016 series) Meeting of the Approval Committee of Bagmane Developers

More information

Click to Close. Click to Print. Case Tracker. Passed by the. Date COMMISSIONER MUMBAI-II. Airline

Click to Close. Click to Print. Case Tracker. Passed by the. Date COMMISSIONER MUMBAI-II. Airline Click to Print Click to Close 2017-TIOL-3894-CESTAT-MUM IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL WEST ZONAL BENCH, MUMBAI Case Tracker DHL LOGISTICS PVT LTD Vs CCE [CESTAT] Appeal No.

More information

CHAPTER VI SERVICE TAX

CHAPTER VI SERVICE TAX Page 1 of 16 CHAPTER VI SERVICE TAX 119. In the Finance Act, 1994, with effect from such date as the Central Government may, by notification in the Official Gazette, appoint, (1) for section 65, the following

More information

IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION. CIVIL APPEAL No.2015 OF 2007 VERSUS J U D G M E N T

IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION. CIVIL APPEAL No.2015 OF 2007 VERSUS J U D G M E N T REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL No.2015 OF 2007 Commissioner of Income Tax Cochin.Appellant(s) VERSUS M/s Travancore Cochin Udyoga Mandal Respondent(s)

More information

20 th A U G U S T 2018

20 th A U G U S T 2018 20 th A U G U S T 2018 This alert summaries the following writ petitions & AAR filed and outcome of such petitions The key issues raised before the courts and Authority for Advance Ruling are: Failure

More information

The Service Accounting Codes (SAC) have not been declared in the Model GST Law but they are going to be same which are being used in Service Tax

The Service Accounting Codes (SAC) have not been declared in the Model GST Law but they are going to be same which are being used in Service Tax SAC- Accounting Codes for GST in India Page 1 of 10 (/) The Service Accounting Codes (SAC) have not been declared in the Model GST Law but they are going to be same which are being used in Service Tax

More information

In The Customs, Excise & Service Tax Appellate Tribunal

In The Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad In The Customs, Excise & Service Tax Appellate Tribunal Appeal No.ST/13975/2013-SM Arising out of OIA No.SRP/139/DMN/2013-14, dt.29.07.2013 passed by Commissioner of Central

More information

Service tax. (d) substitute the word "client" with the words "any person" in the specified taxable services;

Service tax. (d) substitute the word client with the words any person in the specified taxable services; Page 1 of 8 Service tax Clause 85 seeks to amend Chapter V of the Finance Act ' 1994 relating to service tax in the following manner, namely:-(/) sub-clause (A) seeks to amend section 65 of the said Act,

More information

IN THE HIGH COURT OF KARNATAKA AT BANGALORE PRESENT THE HON'BLE MR.JUSTICE DILIP B.BHOSALE AND THE HON'BLE MR.JUSTICE B.MANOHAR CEA.NO.

IN THE HIGH COURT OF KARNATAKA AT BANGALORE PRESENT THE HON'BLE MR.JUSTICE DILIP B.BHOSALE AND THE HON'BLE MR.JUSTICE B.MANOHAR CEA.NO. 1 IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 2 ND DAY OF APRIL 2014 PRESENT THE HON'BLE MR.JUSTICE DILIP B.BHOSALE AND THE HON'BLE MR.JUSTICE B.MANOHAR CEA.NO.13/2013 BETWEEN: The Commissioner

More information

Hiregange& Associates

Hiregange& Associates 20.07.2016 H&A/GST-Part 7 Understanding GST Model Law Input Tax Credit By CA Madhukar N Hiregange& CA Roopa Nayak This is the seventh in the series of proposed articles on the GST Model law. The purpose

More information

Controversies in CENVAT Credit. CA Sunil Gabhawalla

Controversies in CENVAT Credit. CA Sunil Gabhawalla Controversies in CENVAT Credit CA Sunil Gabhawalla Basic Points CENVAT Credit intended to grant relief from cascading effect of central level indirect taxes (central excise duty, service tax and cess thereon)

More information

Sanjeev Kavish and Associates, Chartered Accountants 2012

Sanjeev Kavish and Associates, Chartered Accountants 2012 Manpower Supply: Sharing the employees with sister concern is not Services Case Background The facts of the case are the appellant, M/s. Paramount Communications Wire and Cable Ltd., another sister concern

More information

Availment of Credit based on computer generated invoice: Pre and Post Budget

Availment of Credit based on computer generated invoice: Pre and Post Budget Availment of Credit based on computer generated invoice: Pre and Post Budget 2015-16 -By CA Ashish Chaudhary Availment of credit based on unsigned invoice or printed signature on computers generated invoice

More information

COMMISSIONER, CUSTOMS, CENTRAL EXCISE AND SERVICE TAX. MONSANTO MANUFACTURER PVT. LTD. and vice versa)

COMMISSIONER, CUSTOMS, CENTRAL EXCISE AND SERVICE TAX. MONSANTO MANUFACTURER PVT. LTD. and vice versa) [2014] 71 VST 269 (All) [IN THE ALLAHABAD HIGH COURT] COMMISSIONER, CUSTOMS, CENTRAL EXCISE AND SERVICE TAX V. MONSANTO MANUFACTURER PVT. LTD. and vice versa) DR. DHANANJAYA YESHWANT CHANDRACHUD C.J. March

More information

JUNE 18INDIRECT TAX LAW REPORT PATRON ADVISER ADVISER

JUNE 18INDIRECT TAX LAW REPORT PATRON ADVISER ADVISER JUNE 18INDIRECT TAX LAW REPORT PATRON SH.V.K.AGARWAL Formerly Member-Customs, Excise &ServiceTax Appellate Tribunal, New Delhi Mobile No. 9818903406 E-mail:agrawalnagrawal@yahoo.co.in SH. L.P.ASTHANA Formerly

More information

Respondent preferred an appeal there against before the Commissioner (Appeals), which by an order dated was allowed. Appellant preferred an

Respondent preferred an appeal there against before the Commissioner (Appeals), which by an order dated was allowed. Appellant preferred an IN THE SUPREME COURT OF INDIA Civil Appeal No. 5901 of 2006 Decided On: 03.03.2009 Commissioner of Central Excise, Noida Vs. Accurate Meters Ltd. Hon'ble Judges: S.B. Sinha, Asok Kumar Ganguly and R.M.

More information

INDIRECT TAX UPDATES RSA Legal Solutions 11 th August 2017

INDIRECT TAX UPDATES RSA Legal Solutions 11 th August 2017 INDIRECT TAX UPDATES RSA Legal Solutions 11 th August 2017 About RSA Legal Solutions RSA Legal Solutions is an Indian Law firm specialized in the area of Indirect taxation i.e. Goods and Services Tax,

More information

INDIRECT TAXES Central Excise and Customs Case Law Update

INDIRECT TAXES Central Excise and Customs Case Law Update CA. Hasmukh Kamdar INDIRECT TAXES Central Excise and Customs Case Law Update Valuation Commissioner of Central Excise, Mumbai vs. Fiat India Pvt. Ltd. [2012 (283) ELT 161 (S.C.) decided on 29-8-12] Facts

More information

Parle Agro Pvt. Ltd. Commissioner, Commercial Taxes, Trivandrum

Parle Agro Pvt. Ltd. Commissioner, Commercial Taxes, Trivandrum [2016] 92 VST 291 (Ker) [IN THE KERALA HIGH COURT] HF Department. Parle Agro Pvt. Ltd. V. Commissioner, Commercial Taxes, Trivandrum THOTTATHIL B. RADHAKRISHNAN AND MRS. ANU SIVARAMAN JJ. February 05,2016

More information

GOODS AND SERVICE TAX (GST) TRANSITIONAL PROVISIONS COMPILED AND PREPARED BY : CA SAGAR THAKKAR

GOODS AND SERVICE TAX (GST) TRANSITIONAL PROVISIONS COMPILED AND PREPARED BY : CA SAGAR THAKKAR GOODS AND SERVICE TAX (GST) TRANSITIONAL PROVISIONS COMPILED AND PREPARED BY : CA SAGAR THAKKAR PRESENTATION COVERAGE TRANSITIONAL PROVISIONS UNDER CGST/SGST ACT SEC. 139 TO 142 OF CGST ACT TRANSITIONAL

More information

Kudos to those behind Notification 3/2011 CE (NT) Dated (G. Natarajan, Advocate, Swamy Associates)

Kudos to those behind Notification 3/2011 CE (NT) Dated (G. Natarajan, Advocate, Swamy Associates) Kudos to those behind Notification 3/2011 CE (NT) Dated 01.03.2011 (G. Natarajan, Advocate, Swamy Associates) Of all the budget amendments who were behind amending the Cenvat Credit Rules, 2004 deserve

More information

GST - Input Tax Credit. Keval Shah at Bandra Kurla Complex, WIRC of the ICAI. Agenda for the day. Provisions of Input Tax Credit

GST - Input Tax Credit. Keval Shah at Bandra Kurla Complex, WIRC of the ICAI. Agenda for the day. Provisions of Input Tax Credit 2 GST - Input Tax Credit Keval Shah at Bandra Kurla Complex, WIRC of the ICAI June 16 2017 Agenda for the day Provisions of Input Tax Credit Concept of Input Service Distributor Transitional provisions

More information

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. M/s Lakhani Marketing Incl., Plot No.131, Sector 24, Faridabad

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. M/s Lakhani Marketing Incl., Plot No.131, Sector 24, Faridabad 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Commissioner of Income Tax, Faridabad Vs. ITA No.970 of 2008 (O&M) Date of decision:02.04.2014 Appellant M/s Lakhani Marketing Incl., Plot No.131,

More information

B (2009) Sem-III & Sem-IV

B (2009) Sem-III & Sem-IV B (2009) Accredited By NAAC Revised Syllabus For Bachelor of Commerce (Vocational) (B.Com. Part -II) Sem-III & Sem-IV Introduced from June 2011 and Onwards (Subject to the modifications will be made from

More information

2. We have carefully considered the records before us and the submissions advanced and various case laws relied upon by both the sides. The brief fact

2. We have carefully considered the records before us and the submissions advanced and various case laws relied upon by both the sides. The brief fact IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, WEST ZONAL BENCH AT MUMBAI COURT No. I Appeal No. ST/86341/15 (Arising out of Order-in-Original No. 08/STC-IV/SKS/14-15 dated 30.04.2015 passed

More information

IN THE HIGH COURT OF KARNATAKA AT BANGALORE PRESENT THE HON BLE MR JUSTICE N. KUMAR AND THE HON BLE MR JUSTICE B. MANOHAR

IN THE HIGH COURT OF KARNATAKA AT BANGALORE PRESENT THE HON BLE MR JUSTICE N. KUMAR AND THE HON BLE MR JUSTICE B. MANOHAR 1 IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 18 th DAY OF JUNE 2014 PRESENT THE HON BLE MR JUSTICE N. KUMAR AND THE HON BLE MR JUSTICE B. MANOHAR STRP NO.18/2010 & STRP.NOS.106-125/2010

More information

INTERMEDIATE EXAMINATION

INTERMEDIATE EXAMINATION INTERMEDIATE EXAMINATION GROUP II (SYLLABUS 2012) SUGGESTED ANSWERS TO QUESTIONS DECEMBER 2016 Paper- 11: INDIRECT TAXATION Time Allowed : 3 Hours Full Marks : 100 The figures in the margin on the right

More information

UPDATE ON AMENDMENTS TO CGST ACT, 2017

UPDATE ON AMENDMENTS TO CGST ACT, 2017 UPDATE ON AMENDMENTS TO CGST ACT, 2017 Dear Person, August 31, 2018 TEAM TRD An amendment to CGST Act, 2017 has been introduced on 29 th August, 2018 with the following objective by The Central Government:-

More information

INDIRECT TAXES Service Tax Case Law Update

INDIRECT TAXES Service Tax Case Law Update Ca. Bharat Shemlani INDIRECT TAXES Service Tax Case Law Update 1. Services accommodation Service 1.1 Tirumala Tirupati Devsthanams vs. Supt. of CCEST, Tirupati 2013 (30) STR 27 (AP) The High Court in this

More information

2. Briefly stated facts of the case are that the assessee. is an AOP being the Apex body of consumers co-operative

2. Briefly stated facts of the case are that the assessee. is an AOP being the Apex body of consumers co-operative IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, B, MUMBAI BEFORE S/SHRI D.K.AGARWAL (JM) AND RAJENDRA SINGH(A.M) ITA No.5828/Mum/2008 (Assessment Year:2005-06) Income Tax Officer, 13(2)(2), Room No.412,

More information

State of Karnataka. Transglobal Power Limited

State of Karnataka. Transglobal Power Limited [2015] 77 VST 509 (Kar) [IN THE KARNATAKA HIGH COURT] State of Karnataka V. Transglobal Power Limited KUMAR N. AND MANOHAR B. JJ. October 16,2014 HF Assessee, including dealer (Registered or Unregistered)

More information

CENVAT Credit for service providers. By CA Rahul S. Jain

CENVAT Credit for service providers. By CA Rahul S. Jain CENVAT Credit for service providers By CA Rahul S. Jain Capital Goods CENVAT Credit Rules, 2004 ( Credit Rules ) Rule 2 (a) - Capital Goods (A) the following goods namely:- i. All goods falling under Chapter

More information

IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 4TH DAY OF SEPTEMBER 2012 PRESENT THE HON'BLE MR. JUSTICE K.

IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 4TH DAY OF SEPTEMBER 2012 PRESENT THE HON'BLE MR. JUSTICE K. 1 IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 4TH DAY OF SEPTEMBER 2012 PRESENT THE HON'BLE MR. JUSTICE K.SREEDHAR RAO BETWEEN : AND THE HON'BLE MR. JUSTICE B.MANOHAR CRP No.332/2010 STATE

More information

INTRODUCTION TO CUSTOMS DUTY TYPE OF CUSTOM DUTIES

INTRODUCTION TO CUSTOMS DUTY TYPE OF CUSTOM DUTIES CONTENTS u Chapter-heads I-5 u Section-wise Index I-23 u Glossary (Acronyms) I-27 1 INTRODUCTION TO CUSTOMS DUTY 1.1 Brief Background of Customs Law 1 1.2 Nature of Customs Duty 5 1.3 Territorial Waters

More information

Input Tax Credit (ITC)

Input Tax Credit (ITC) FAQ s Chapter III Input Tax Credit (ITC) Eligibility and Conditions for taking Input Tax Credit (Section 16) Section 16 of the CGST Act, 2017 made applicable to IGST vide Section 20 of the IGST Act, 2017

More information

Paul Merchants Limited. Commissioner of Central Excise and Service Tax, Chandigarh-I

Paul Merchants Limited. Commissioner of Central Excise and Service Tax, Chandigarh-I [2013] 62 VST 501 (CESTAT) [CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL] (NEW DELHI BENCH) Paul Merchants Limited V. Commissioner of Central Excise and Service Tax, Chandigarh-I PANDA D.N., JUDICIAL

More information

Credit allowed on capital goods use to manufacture exempted intermediate product as duty was paid on final product

Credit allowed on capital goods use to manufacture exempted intermediate product as duty was paid on final product Credit allowed on capital goods use to manufacture exempted intermediate product as duty was paid on final product Cenvat Credit : Cenvat credit cannot be denied on capital goods used in manufacture of

More information

STATE OF GUJARAT KAIRAVI STEEL

STATE OF GUJARAT KAIRAVI STEEL [2015] 86 VST 141 (Guj) [IN THE GUJARAT HIGH COURT] STATE OF GUJARAT V. KAIRAVI STEEL A. J. DESAI AND A. G. URAIZEE JJ. July 17, 2015 HF Assessee, including dealer (Registered or Unregistered) VALUE ADDED

More information

IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION

IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 4358 OF 2018 (Arising out of Special Leave Petition (C) NO. 25006 OF 2012) Commissioner of Income Tax-VI.Appellant(s)

More information

Paper-11 Indirect Taxation

Paper-11 Indirect Taxation Paper-11 Indirect Taxation Time Allowed: 3 hours Full Marks: 100 Group-A (Answer Question 1 which is compulsory) Question 1. Answer the following questions with suitable reasons: (a) What is Account Current?

More information

IN THE HIGH COURT OF KARNATAKA AT BENGALURU PRESENT THE HON'BLE MR. JUSTICE VINEET SARAN AND THE HON BLE MR. JUSTICE B.MANOHAR C.S.T.A. NO.

IN THE HIGH COURT OF KARNATAKA AT BENGALURU PRESENT THE HON'BLE MR. JUSTICE VINEET SARAN AND THE HON BLE MR. JUSTICE B.MANOHAR C.S.T.A. NO. 1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 13 TH DAY OF AUGUST, 2015 PRESENT THE HON'BLE MR. JUSTICE VINEET SARAN AND THE HON BLE MR. JUSTICE B.MANOHAR BETWEEN C.S.T.A. NO.4/2015 THE

More information

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER INCOME TAX OFFICER, WARSD 15(3), NEW DELHI ROOM NO.

More information

CS Professional Programme Solution June Paper - 6 Module-III Advanced Tax Laws and Practice Part-A

CS Professional Programme Solution June Paper - 6 Module-III Advanced Tax Laws and Practice Part-A CS Professional Programme Solution June - 2013 Paper - 6 Module-III Advanced Tax Laws and Practice Part-A Answer: 2013 - June [1] (a) (i) Ch-14 The statement is True. As per Section 115 BBD, dividend from

More information

2015 (1) TMI CESTAT NEW DELHI

2015 (1) TMI CESTAT NEW DELHI 2015 (1) TMI 1093 - CESTAT NEW DELHI Other Citation: 2014 (36) S.T.R. 815 (Tri. - Del.) MOSER BAER INDIA LTD. Versus COMMISSIONER OF CENTRAL EXCISE, NOIDA Denial of CENVAT Credit - Transfer of credit -

More information

IN THE HIGH COURT OF DELHI AT NEW DELHI SUBJECT : INCOME TAX ACT Date of decision: 9th July, 2013 ITA 131/2010

IN THE HIGH COURT OF DELHI AT NEW DELHI SUBJECT : INCOME TAX ACT Date of decision: 9th July, 2013 ITA 131/2010 IN THE HIGH COURT OF DELHI AT NEW DELHI SUBJECT : INCOME TAX ACT Date of decision: 9th July, 2013 ITA 131/2010 COMMISSIONER OF INCOME TAX... Appellant Through Ms. Suruchi Aggarwal, sr. standing counsel.

More information

INDIRECT TAX LAW REPORT PATRON ADVISER ADVISER

INDIRECT TAX LAW REPORT PATRON ADVISER ADVISER INDIRECT TAX LAW REPORT PATRON SH.V.K.AGARWAL Formerly Member-Customs, Excise &ServiceTax Appellate Tribunal, New Delhi Mobile No. 9818903406 E-mail:agrawalnagrawal@yahoo.co.in SH. L.P.ASTHANA Formerly

More information

Greater Noida Industrial Development Authority. Commissioner of Customs, Central Excise and others

Greater Noida Industrial Development Authority. Commissioner of Customs, Central Excise and others [2016] 87 VST 496 (All) [IN THE ALLAHABAD HIGH COURT] HF Department. Greater Noida Industrial Development Authority V. Commissioner of Customs, Central Excise and others ARUN TANDON AND DR. SATISH CHANDRA

More information

Respected Sir, Subject: Representation on Model GST Law

Respected Sir, Subject: Representation on Model GST Law Honorable Finance Minister Government of India, Ministry of Finance, North Block, Parliament Street, New Delhi 110001. 7 th September, 2016 Respected Sir, Subject: Representation on Model GST Law The Chamber

More information

IN THE HIGH COURT OF JUDICATURE AT BOMBAY NAGPUR BENCH : NAGPUR WRIT PETITION NO.683 OF 2006

IN THE HIGH COURT OF JUDICATURE AT BOMBAY NAGPUR BENCH : NAGPUR WRIT PETITION NO.683 OF 2006 1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY NAGPUR BENCH : NAGPUR WRIT PETITION NO.683 OF 2006 1) The Commissioner of Central Excise, Central Excise Building, Telangkhedi Road, Civil Lines, Nagpur. 2)

More information

Canon India P. Limited. Value Added Tax Officer and Another Infres Methodex Ltd. Value Added Tax Officer and Others

Canon India P. Limited. Value Added Tax Officer and Another Infres Methodex Ltd. Value Added Tax Officer and Others HF Department. [2012] 52 VST 65 (Del) [IN THE DELHI HIGH COURT] Canon India P. Limited Value Added Tax Officer and Another Infres Methodex Ltd. Value Added Tax Officer and Others V. V. SANJIV KHANNA AND

More information

IN THE HIGH COURT OF KARNATAKA, BANGALORE PRESENT. THE HON'BLE Mr. JUSTICE AND. STRP Nos OF 2013*

IN THE HIGH COURT OF KARNATAKA, BANGALORE PRESENT. THE HON'BLE Mr. JUSTICE AND. STRP Nos OF 2013* 1 R IN THE HIGH COURT OF KARNATAKA, BANGALORE DATED THIS THE 17 TH DAY OF JULY, 2014 PRESENT THE HON'BLE Mr. JUSTICE N. KUMAR AND THE HON'BLE Mr. JUSTICE B. MANOHAR STRP Nos.774-794 OF 2013* BETWEEN: M/S

More information

Input Tax Credit. Chapter III FAQS. Eligibility and conditions for taking Input Tax credit (Section 16)

Input Tax Credit. Chapter III FAQS. Eligibility and conditions for taking Input Tax credit (Section 16) FAQS Chapter III Input Tax Credit Eligibility and conditions for taking Input Tax credit (Section 16) Section 16 of CGST Act, made applicable to IGST vide Section 20 of IGST Act and Section 21 of UTGST

More information

F. No. 137/85/2007-CX. 4 Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs New Delhi

F. No. 137/85/2007-CX. 4 Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs New Delhi Cirlcular No. 97/8/2007 F. No. 137/85/2007-CX. 4 Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs New Delhi Procedural issues in Service Tax-circular-reg.

More information

SUGGESTED SOLUTION. Head Office : Shraddha, 3 rd Floor, Near Chinai College, Andheri (E), Mumbai 69. Tel : (022) (Date : 05 May, 2014)

SUGGESTED SOLUTION. Head Office : Shraddha, 3 rd Floor, Near Chinai College, Andheri (E), Mumbai 69. Tel : (022) (Date : 05 May, 2014) SUGGESTED SOLUTION (Date : 05 May, 2014) Head Office : Shraddha, 3 rd Floor, Near Chinai College, Andheri (E), Mumbai 69. Tel : (022) 26836666 1 P a g e Ans. 1 (a) The excise duty payable by M/s. Raliance

More information

Refunds and Rebates in Service Tax

Refunds and Rebates in Service Tax Refunds and Rebates in Service Tax BY Faculty: CA Manish Gadia On Saturday 10 th December, 2011 Organised By WIRC of ICAI Jointly with Borivli Kandivli (East) CPE Study Circle of WIRC 1. Background Refund

More information

Chapter- REFUND. 1. Application for refund of tax, interest, penalty, fees or any other amount

Chapter- REFUND. 1. Application for refund of tax, interest, penalty, fees or any other amount Chapter- REFUND 1. Application for refund of tax, interest, penalty, fees or any other amount (1) Any person, except the persons covered by notification issued under section 55, claiming refund of any

More information

EY Tax Alert. Executive summary

EY Tax Alert. Executive summary 24 September 2014 EY Tax Alert Bangalore CESTAT decides on various issues relating to refund under Rule 5 of CENVAT Credit Rules, 2004 through common interim order in batch of appeals Executive summary

More information

IN THE INCOME TAX APPELLATE TRIBUNAL L BENCH, MUMBAI BEFORE SHRI, J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI V. DURGA RAO, JUDICIAL MEMBER

IN THE INCOME TAX APPELLATE TRIBUNAL L BENCH, MUMBAI BEFORE SHRI, J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI V. DURGA RAO, JUDICIAL MEMBER IN THE INCOME TAX APPELLATE TRIBUNAL L BENCH, MUMBAI BEFORE SHRI, J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI V. DURGA RAO, JUDICIAL MEMBER ITA no.6329, 6330, 6331/Mum./2007 (A.Ys : 2000-01, 2002-03,

More information

Pr. Commissioner of Income Tax 3, Aayakar Bhavan, M.K. Road,

Pr. Commissioner of Income Tax 3, Aayakar Bhavan, M.K. Road, IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.487 OF 2015 Pr. Commissioner of Income Tax 3, Aayakar Bhavan, M.K. Road, Mumbai 400 020. Versus M/s.

More information

SYMBIOSIS CENTRE FOR DISTANCE LEARNING (SCDL) Subject: Indirect Taxation. 2. Write a short note on Permanent Account Number (PAN).

SYMBIOSIS CENTRE FOR DISTANCE LEARNING (SCDL) Subject: Indirect Taxation. 2. Write a short note on Permanent Account Number (PAN). Sample Questions: Section I: Subjective Questions 1. Write a short note on GST. 2. Write a short note on Permanent Account Number (PAN). 3. Discuss in brief 'Charging Tax under Goods and Service Tax'.

More information

Sri Bhagavathy Traders. Commissioner of Central Excise, Cochin

Sri Bhagavathy Traders. Commissioner of Central Excise, Cochin [2012] 48 VST 522(CESTAT) [CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL] (BANGALORE BENCH) Sri Bhagavathy Traders Commissioner of Central Excise, Cochin V. KANG S.S.(VICE-PRESIDENT) AND CHACKO P.G.(JUDICIAL

More information

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.3 OF 2013 WITH INCOME TAX APPEAL NO.

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.3 OF 2013 WITH INCOME TAX APPEAL NO. Shiv itxa1627.12 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.3 OF 2013 WITH INCOME TAX APPEAL NO.1627 OF 2012 WITH INCOME TAX APPEAL NO.1603 OF 2013

More information

Suggested Answer_Syl12_Jun2014_Paper_11 INTERMEDIATE EXAMINATION GROUP II (SYLLABUS 2012)

Suggested Answer_Syl12_Jun2014_Paper_11 INTERMEDIATE EXAMINATION GROUP II (SYLLABUS 2012) INTERMEDIATE EXAMINATION GROUP II (SYLLABUS 2012) SUGGESTED ANSWERS TO QUESTIONS JUNE 2014 Paper-11: INDIRECT TAXATION Time Allowed : 3 Hours Full Marks : 100 The figures in the margin on the right side

More information

IN THE HIGH COURT OF KARNATAKA AT BENGALURU PRESENT THE HON'BLE MR. JUSTICE VINEET SARAN AND THE HON BLE MRS. JUSTICE S.SUJATHA ITA NO.

IN THE HIGH COURT OF KARNATAKA AT BENGALURU PRESENT THE HON'BLE MR. JUSTICE VINEET SARAN AND THE HON BLE MRS. JUSTICE S.SUJATHA ITA NO. 1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24 TH DAY OF FEBRUARY, 2015 BETWEEN: PRESENT THE HON'BLE MR. JUSTICE VINEET SARAN AND THE HON BLE MRS. JUSTICE S.SUJATHA ITA NO.22/2011 1. COMMISSIONER

More information

RECENT AMENDMENTS & ISSUES IN CENVAT CREDIT

RECENT AMENDMENTS & ISSUES IN CENVAT CREDIT RECENT AMENDMENTS & ISSUES IN CENVAT CREDIT By CA RAJIV LUTHIA INDIRECT TAX REFRESHER COURSE ORGANISED BY WIRC OF ICAI On Saturday, the 20 th August, 2011 At 4 th Floor, Walchand Hirachand Hall, IMC, Churchgate,

More information

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH `F : NEW DELHI BEFORE SHRI G.E. VEERABHADRAPPA, VICE PRESIDENT AND SHRI C.L.SETHI, JUDICIAL MEMBER.

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH `F : NEW DELHI BEFORE SHRI G.E. VEERABHADRAPPA, VICE PRESIDENT AND SHRI C.L.SETHI, JUDICIAL MEMBER. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH `F : NEW DELHI BEFORE SHRI G.E. VEERABHADRAPPA, VICE PRESIDENT AND SHRI C.L.SETHI, JUDICIAL MEMBER. I.T. A. No.4931/Del/2010 Assessment Year: 2007-08 Quippo

More information

INDIRECT TAXES Service Tax Case Law Update

INDIRECT TAXES Service Tax Case Law Update CA. Bharat Shemlani INDIRECT TAXES Service Tax Case Law Update 1. Services Consulting Engineer Service 1.1 Institution of Valuers vs. UOI 2012 (27) STR 113 (Guj.) The High Court in this case observed that,

More information

FAQ on filing of Transition form

FAQ on filing of Transition form FAQ on filing of Transition form 1. What is the requirement for filing transition Form GST TRAN - 1? Every registered person in GST would be required to file form GST TRAN-1 to carry forward credit of

More information

IN THE HIGH COURT OF KARNATAKA AT BANGALORE PRESENT THE HON'BLE MR.JUSTICE N.KUMAR AND THE HON'BLE MR.JUSTICE B.MANOHAR ITA NO.

IN THE HIGH COURT OF KARNATAKA AT BANGALORE PRESENT THE HON'BLE MR.JUSTICE N.KUMAR AND THE HON'BLE MR.JUSTICE B.MANOHAR ITA NO. 1 IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 17 TH DAY OF NOVEMBER 2014 PRESENT THE HON'BLE MR.JUSTICE N.KUMAR AND THE HON'BLE MR.JUSTICE B.MANOHAR BETWEEN: ITA NO.223/2009 Shri.R.S.Sharma,

More information

IN THE HIGH COURT OF DELHI AT NEW DELHI SUBJECT : INCOME TAX MATTER. Date of decision : November 28, 2007 ITA 348/2007

IN THE HIGH COURT OF DELHI AT NEW DELHI SUBJECT : INCOME TAX MATTER. Date of decision : November 28, 2007 ITA 348/2007 IN THE HIGH COURT OF DELHI AT NEW DELHI SUBJECT : INCOME TAX MATTER Date of decision : November 28, 2007 ITA 348/2007 COMMISSIONER OF INCOME TAX... APPELLANT Through Ms. Prem Lata Bansal, Advocate versus

More information

ANALYSIS OF AMENDMENTS IN CENVAT CREDIT RULES, 2004 BY FINANCE ACT, 2011 AND BY VARIOUS NOTIFICATIONS ISSUED FROM TO

ANALYSIS OF AMENDMENTS IN CENVAT CREDIT RULES, 2004 BY FINANCE ACT, 2011 AND BY VARIOUS NOTIFICATIONS ISSUED FROM TO ANALYSIS OF AMENDMENTS IN CENVAT CREDIT RULES, 2004 BY FINANCE ACT, 2011 AND BY VARIOUS NOTIFICATIONS ISSUED FROM 01.03.2011 TO 31.10.2011 BRIEF DETAIL OF THE AMENDMENTS S. AMENDMENT NO. IN RULE 1 Rule

More information

CERTIFICATE COURSE ON INDIRECT TAXES

CERTIFICATE COURSE ON INDIRECT TAXES THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA Indirect Taxes Committee CERTIFICATE COURSE ON INDIRECT TAXES SUGGESTED ANSWERS OF THE ASSESSMENT TEST HELD ON 25 TH AUGUST, 2012 PART A Write the correct

More information

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI BEFORE Dr. O.K. NARAYANAN, VICE-PRESIDENT AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER ITA No. 305/Mds/2013 (Assessment Year: 2009-10) Deputy Commissioner

More information

Valuation under the Customs Act, 1962

Valuation under the Customs Act, 1962 5 Valuation under the Customs Act, 1962 Question 1 Briefly explain the following with reference to the Customs (Determination of Value of Imported Goods) Rules, 2007: (i) Goods of the same class or kind

More information

CENVAT: A Fresh Perspective

CENVAT: A Fresh Perspective CENVAT: A Fresh Perspective Vivek Kohli, Ashwani Sharma, Anuj Kakkar * In the process of manufacture or provision of service, the Manufacturer or Service Provider uses numerous inputs, both in form of

More information

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1616 OF 2011

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1616 OF 2011 PVR 1/8 itxa1616-11 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1616 OF 2011 The Commissioner of Income Tax I Pune. Vs. Intervet India Pvt.Ltd. -------..

More information

Indirect tax issues in the Hotel and Tourism Industry. 10 December 2011

Indirect tax issues in the Hotel and Tourism Industry. 10 December 2011 Indirect tax issues in the Hotel and Tourism Industry Parind Mehta 10 December 2011 Contents 1 2 Background Issues for consideration under Service tax laws 3 4 Issues for consideration under VAT laws Likely

More information

IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI

IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE SHRI N.S. SAINI, HON BLE ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, HON BLE JUDICIAL MEMBER (Asst. Year : 2009-10) DCIT, Circle-1(1), Panaji.

More information

Transitional Provisions

Transitional Provisions FAQ s Migration of Existing Tax Payers (Section 139) Similar provisions have been specified in the UTGST Act, 2017 Chapter XVIII Transitional Provisions Q1. What is the primary condition for provisional

More information

At the time of Sec. 80G approval object of trust needs to be examined without considering application of income

At the time of Sec. 80G approval object of trust needs to be examined without considering application of income At the time of Sec. 80G approval object of trust needs to be examined without considering application of income Citation: Commissioner of Income-tax, Rajkot-III v. Vipassana Trust Court: HIGH COURT OF

More information

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHE A, PUNE BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI R.S. PADVEKAR, JUDICIAL MEMBER

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHE A, PUNE BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI R.S. PADVEKAR, JUDICIAL MEMBER IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHE A, PUNE BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI R.S. PADVEKAR, JUDICIAL MEMBER M/s Malpani Estates, S.No.150, Malpani House, Indira Gandhi Marg,

More information

Union Budget CA. Ashok Batra. (The author is a member of the Institute. He can be reached at )

Union Budget CA. Ashok Batra. (The author is a member of the Institute. He can be reached at ) 1449 Changes in the Finance Act, 1994 And Rules [Except Mega Exemption Notification, Negative List Changes And Cenvat Credit Rules, 2004 Changes] One of the striking features of the Finance Bill, 2015

More information

THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA

THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA 5. In this backdrop, it is important here to note the relevant provisions made for ITC under the Central Goods and Services Tax Act, 2017( the CGST Act ) which states that every registered person shall

More information