Home Highlights June 2012 Year 2012 This

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1. CENVAT Credit - input service - non-payment of service tax on Ocean Freight - non-payment of service tax on Government Fees under RCM - The Appellate Tribunal considered...

2. Refund of CENVAT Credit - services related to Information Technology (ITSS) - The appellate tribunal analyzed submissions regarding the eligibility for refund on ITSS,...

3. CENVAT Credit - input services - Irrespective of the person whether it is service recipient or service provider is liable to pay the service tax but so long the service...

4. Cenvat Credit on GTA services for outward transportation charges - cenvat credit of the service tax paid on the outward transportation is eligible and allowed - AT

5. CENVAT credit - input service - Business Auxiliary Service relating to sales commission - credit allowed - AT

6. CENVAT Credit of wrongly paid service tax - freight component in relation to transport of goods - If, upon a misconception of the legal position, the assessee had paid...

7. Wrongful availment of CENVAT Credit or not - inclusive of service tax contract - appellant shall be entitled to take Cenvat Credit on the amount of service tax paid by...

8. Cenvat credit - service tax paid on godown rental and on outward freight for transportation of the finished goods upto the customer's premises - Credit allowed - AT

9. Cenvat Credit - duty paying documents - self service tax paid challans - service tax paid on ocean freight services availed - It is apparent that the claim of the...

10. Refund of service tax paid - entitlement for Cenvat credit of the service tax paid on the ocean freight on the reverse charge mechanism - rejection of refund on the...

11. CENVAT Credit - input services - outward transportation of goods (GTA Services) - place of removal - period from 2009-­10 to 2013-14 - Tribunal observed that, Appellants...

12. CENVAT Credit - service tax paid on GTA - as the ownership of the goods remained with the Appellants till the goods reached to the customer’s doorstep and the freight...

13. Refund of service tax paid by utilizing the Cenvat credit denied - Retrospective exemption - In the present case while taking the Cenvat credit the output service were...

14. Levy of service tax - The appellate tribunal addressed various issues raised by the appellant concerning service tax demands and CENVAT credit disallowances. They found...

15. Denial of CENVAT Credit - Service tax paid on the invoices raised by the C&F agents on GTA outward transportation - credit allowed - AT