NCLAT: IRP Has Authority to Take Possession of Assets Owned by Corporate Debtor  ||  NCLAT: NCLT Can Direct Forwarding a Copy of its Order to Relevant Statutory Authorities  ||  Delhi HC: Centre to Expedite Process of Accessibility Features in OTT platforms for PwDs  ||  Delhi HC: Once Worker Provides Testimony Under Oath ‘Burden of Proof’ Shifts on Employer  ||  SC: There Cannot be Discrimination in Matter of Payment of Pension to Retired Judges  ||  SC: India is Not a Dharamshala that Can Entertain Foreign Nationals from All Over  ||  SC: Can Quash Domestic Violence Act Complaints Under Section 482 of CrPC  ||  Supreme Court: Can’t Use Statement of One Accused against Another  ||  SC: Inclusion of Name in Draft NRC Cannot Annul Foreigners Tribunal’s Declaration as Non-Citizen  ||  Supreme Court: Minimum Practice of 3 Years Mandatory to Enter Judicial Service    

Jaquar & Co. Ltd. v Commissioner of Service Tax - (Customs, Excise and Service Tax Appellate Tribunal) (30 Oct 2014)

Commissioner, Service Tax cannot delve into correctness of Cenvat

MANU/CE/0798/2014

Excise

On a perusal of sample debit notes, the nature of the service clarified by the Service Tax registration number, the Tribunal found in favour of the Appellant that service was a Business Auxiliary Service. It added, that once Service Tax paid by the service provider was accepted by the Central Excise authorities, as Service Tax on "Business Auxiliary" service, the Central Excise authority could not seek review of that assessment of the service at the time of considering its Cenvat credit.

Relevant : Pharmalab Process Equipments Pvt. Ltd. vs. Commr. of C. Ex. MANU/CS/0183/2009 Commissioner of C. Ex., Indore vs. Gwalior Chemicals Industries Ltd. MANU/CE/0329/2011 Commissioner of Central Excise, Indore vs. Grasim Industries Ltd. MANU/CE/0406/2011

Tags : BUSINESS AUXILIARY SERVICE   CENVAT  

Share :        

Disclaimer | Copyright 2025 - All Rights Reserved