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Documents citing Deloitte Support Services India Pvt Ltd vs Commissioner Of Customs ,Central ... on 11 September, 2014

Mylan Laboratories Ltd vs Hyderabad -Hyderabad - G S T on 30 April, 2025

36. Insofar as the issue of irregular availment of utilization of service tax on input credit on certain invoices during the period 10.09.2004 to 2009, we find that while in certain cases, they have already reversed the amount of credit but in relation to certain credit, they are contesting the eligibility. We find that as far as credit towards Mediclaim Insurance is concerned, the reliance has been placed on Deloitte Support Services India Pvt Ltd Vs CCE, Hyderabad [2017 (5) GSTL 393 (Tri-Bang)], wherein the Tribunal examined the eligibility of group insurance premium and having regards to various decisions, considered that the said credit is eligible.
Custom, Excise & Service Tax Tribunal Cites 42 - Cited by 0 - Full Document

Saint Gobain India Private Limited vs Jaipur on 9 October, 2025

I find that the Larger Bench of the Tribunal in the case of Reliance Industries Limited cited supra has considered the decision of Tribunal in the case of Deloitte Support Services India Pvt. Limited Vs. CCE, Hyderabad, decision of Hon'ble Karnataka High Court in Millipore India Pvt. Ltd, decision of Hon'ble Gujarat High Court in the case of Essar Oil Ltd., decision of Hon'ble Bombay High Court in Coca Cola India Pvt. Ltd, in Ultratech Cement case and in the case of Willis Processing Services (India) Ltd and also the decision of Hon'ble Apex Court in the case of Maruti Suzuki. It answered the reference on 11 E/55022/2023-SMB interpretation of Rule 2(l) of the Cenvat Credit Rules, 2004 for the period prior to amendment made in year 2011, in following terms: -
Custom, Excise & Service Tax Tribunal Cites 16 - Cited by 0 - Full Document

Elcomponics Sales P Ltd vs Commissioner Of Gst&Amp;Cce(Chennai ... on 1 November, 2018

4. After hearing both sides, it is seen that the appellant has reversed the credit even before issuance of the show cause notice. It is also not the case of the department that they have utilized the credit. Following the decision of the Hon'ble High Court of Madras in the case of Strategic Engineering P. Ltd. (supra) as well as the decision of the Tribunal in Tata Business Support Services Ltd. (supra), I am of the view that the 3 demand of interest and penalty cannot sustain. The same is set aside without disturbing the duty demand or the appropriation of the irregularly availed credit. The appeal is partly allowed in the above terms with consequential relief, if any.
Custom, Excise & Service Tax Tribunal Cites 1 - Cited by 0 - Full Document

Hcl Infosytems Ltd Unit Iii vs Commissioner Of Gst&Amp;Central ... on 6 July, 2018

3. The issue whether credit is eligible on such services is decided by the Tribunal in the case of Deloitte Support Services India Pvt. Ltd. Vs. C.C.E. Hyderabad-IV- 2017 (5) G.S.T.L. 393 (Tri. - Bang.). Following the same and considering the position of law prior to 01.04.2011, I am of the view that the denial of credit is unjustified. The impugned order is set aside.
Custom, Excise & Service Tax Tribunal Cites 1 - Cited by 0 - Full Document
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