Case Law Details
Case Name : Commissioner of Central Excise, Bangalore-III Vs Tata Auto Comp Systems Ltd. (Karnataka High Court)
Related Assessment Year :
Courts :
All High Courts Karnataka High Court
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HIGH COURT OF KARNATAKA
Commissioner of Central Excise, Bangalore-III
Versus
Tata Auto Comp Systems Ltd.
CEA NO. 132 OF 2009
APRIL 11, 2011
JUDGMENT
Ravi Malimath, J.
This appeal is by the revenue being aggrieved by the order of the Tribunal holding that the assessee is entitled to avail Cenvat credit on the Service tax paid on the transportation services provided by the assessee to their staff for pick up and drop from the residence to the factory and vice-versa.
2. The assessee are holders of Central Excise Registration Certificate for manufacture of motor vehicle parts ...
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If there is bonded period for any judgments? if yes than let us know the period because, we have taken objection against our Central excise auditor on the base of judgment High court of Karnataka Commissioner of Central Excise, Bangalore- III versus Tata Auto Copm. System Ltd. CEA No 132 of 2009 April 11, 2011
Pl. suggest to us Service Tax credit is appicable on Ren-a-Cab ofr the period of 2013 to 2015
Can this judgement extended to output service prviders also?
This case is very relavant for sotware industry for the Refund claims or availament, prior to 1st Apr’2012. No surprises if the dept may come with Retro clarificatory note.
Please confirm, whether service tax credit on the transportation service, provided in the factory to their staff for pick up and drop from their residence to the factory and vice versa is available from 01/04/2012 ???
Please check though it is a judgement , but the same is not valid in present terms . To put it clear :w.e.f. 1st April’ 2012 , Cenvat credit is not available in respect of services related to Rent a Cab service as it has been excluded from the definition of input service vide Notification No. 18/2012-CE (NT), 17.03.12.