TaxTMI 
TaxTMI 
2018 (6) TMI 1160
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....e period from April 2006 to March 2008 and challenges the demand arising from the findings of incorrect availment of CENVAT credit to the extent of Rs. 30,94,716, CENVAT credit of Rs. 17,014 being tax paid on 'club and association service', of Rs. 27,86,025 in relation to mobilization advance received from M/s Reliance Energy Limited and non-payment of tax of Rs. 13,49,783 under section 66A of Finance Act, 1994 on commission received from M/s Ducon Technologies Inc., USA and of Rs. 1,63,646/- paid for other services received from M/s Ducon Technologies Inc. 2. According to Learned Counsel for appellant, they had obtained registration on 22nd August 2006, they had started functioning from their premises at Thane from 11th April 2006 and i....
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....see situated at Mumbai. However, I find that there is otherwise no dispute about the input services received by the assessee. The substantive benefit cannot be denied on the procedural grounds. I do not find any infirmity in the view adopted by Commissioner (Appeals) and accordingly reject the appeal filed by the Revenue.' 6. Furthermore, as pointed out by the Learned Counsel, the decision in re mPortal Wireless Solutions Pvt Ltd that '7. Insofar as requirement of registration with the department as a condition precedent for claiming Cenvat credit is concerned, learned counsel appearing for both parties were unable to point out any provision in the Cenvat Credit Rules which impose such restriction. In the absence of a statutory ....
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....of the Tribunal in Sunil Hi-Tech Engineers Ltd v. Commissioner of Central Excise, Nagpur [order no. A/88355-88356/17/STB dated 13th July 2017], which, in identical circumstances, has distinguished the applicability of decision in re Thermax Instrumentation Ltd which was restricted to the security deposit. According to Learned Authorised Representative, the decision of the Tribunal in Larsen & Toubro Ltd v. Commissioner of Service Tax, Delhi [2016-TIOL-167-CESTAT-DEL] makes it amply clear that the tax liability on mobilization advance, with effect from 1st June 2007, should arise on date of receipt. 9. Learned Authorised Representative places reliance on the decision of the Tribunal in Central Power Research Institute v. Commissioner of C....
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....service provided by the holder of intellectual property right. This right is defined as 'any right to intangible property, namely, trade marks, designs, patents or any other similar intangible property, under any law for the time being in force, but does not include copyright'. in Section 65(55a) of Finance Act, 1994. Thus, while the taxable service stems from the relationship of two entities, the right that is vested in the holder is protected from the rest of the world within the jurisdiction of the law referred to in Section 65(55a). To be liable to the tax, the provider must be the holder of the intellectual property right which is one that is enforceable against all others, and not just against the recipient of the se....