Tag Archives: Case Laws

Software developer cannot be compared with service provider

Software developer cannot be compared with service provider Transfer Pricing: Companies in software development services not comparable with those in development of software products and services Brief of the Case ITAT Bangalore held in the case of GXS India Technology Center Pvt. Ltd. vs. ITO that a company which is engaged in development of software […]

Services having indirect nexus with business are Input services

Services having indirect nexus with business are Input services Inputs services also include services having some sort of indirect nexus with the assessee’s business activities Brief of the case: The CESTAT Mumbai in the case of Sudarshan Chemical Industries Ltd. vs. CCE (A) held that input services not only cover services of falling in the […]

Export benefit cannot be denied on re-processed damaged goods

Export benefit cannot be denied on re-processed damaged goods In the case of M/s Uni worth Textiles Ltd. Vs. Commissioner of Central Excise, Nagpur, (CESTAT Mumbai); Appeal No. E/1510/11; Date of Decision-14.01.2016 it was held that the Export benefit on export of goods cannot be denied on the mere fact that the goods got damaged, […]

CENVAT Credit On Foreign Commission To Foreign Agent Allowed

CENVAT Credit On Foreign Commission To Foreign Agent Allowed Brief of the Case In the case of Monarch Catalyst Pvt. Ltd. Vs. Commissioner of Central Excise, APPEAL No. E/86768/13-Mum; Date of Decision: 5.1.2016Thane-I, it was held that the services of commission agent abroad is input services as the commission agent procured the orders for the […]