Cenvat Credit : Input service : Manufacture on job Work: Service utilized in manufacture of mac checkpoint vpn client goods on job work basis could be held to be eligible for Cenvat Credit.
Service Tax: Service tax on GTA services: Demand: Since the appellant are not manufacturing any final product or providing any taxable services (during the period prior to or after the services of telephone, security services, repair and maintenance services, scientific or technical consultancy services etc.
Solaris Chemtach Ltd.- STO 2007 SC 759 settled the expression 'in relation to' and the Hon'ble Supreme Court has settled law, that the expression 'in relation to' is a particular expression which pre-supposes another subject matter and has to be considered in a proper perspective.
It is seen that the said decision of the learned Commissioner (A) in the case of M/s.
The document issued by appellant for passing on the credit does not contain the nature of service provided and the details of services.Most of the demand is barred by limitation.Service Tax: Refund: The perusal and analysis of the entire materials required for the purpose of appropriate decision on the dispute has to precede the actual decision.Payment terms Stipulations, typically negotiated between the supplier and end-user organization, regarding settlement of an invoice.They are not components or accessories of any goods specified in that sub-clause either.It is seen from the records that the appellant is able to produce a certificate issued by the Chartered Accountant, wherein there is bifurcation of the value of the taxable and non-taxable service, the benefit of the refund to the assessee for the services exported.
Cenvat Credit: Supply of tangible goods: Claim not supported by the appellants the alchemist quotes explained with documentary evidences: Matter remanded with directions to appellants to produce all the documents before the authorities.
It stands further observed that apart from the above, even as per Rule 3(4 e) of the Cenvat Credit Rules, 2004 the Cenvat credit may be utilised for payment of Service Tax on any output services.
This rule pertains to refund in case of exports, which stands altogether on different footings.
As per Rule 2 (k) of Cenvat Credit Rules, 2004 input in relation to Service Tax means all goods, except light diesel oil, high speed diesel oil, motor spirit, commonly known as petrol and motor vehicles, used for providing any output service and as per.Cenvat Credit: Credit denied on the ground that invoices did not bear registration number of service providers: Appellants provided copies of invoices of TV channels and intermediaries and requested that co-relation is possible : Matter remanded.The input-services have also emanated in India and used for rendering further services in India.However, no stay has been granted against the said decision.1/2006-ST dated has reversed the Cenvat Credit availed and informed the Department on but the show cause notice was issued on which is beyond the stipulated period of one year, so the demand is time barred.The subject of service tax is new as to whether discharge of service tax liability is permissibility through Cenvat credit, shall require thorough examination.Matter remanded for de-nova consideration(Para 3).Explanation to Rule 2(p) of the Cenvat Credit Rules 2004 reads that if a person liable to pay game ban may bay cho dien thoai service tax does not provide any taxable service or does not manufacture final products, the service for which is liable to pay service tax shall be deemed.Sometimes referred to as days receivables outstanding or client-held days.Controls The internal, external and/or environmental policies, procedures and technological processes put in place to reduce the risk of card fraud and misuse.