Reversal of CENVAT Credit - services provided to the service ...

Case Laws Service Tax

March 20, 2021

Reversal of CENVAT Credit - services provided to the service recipient located in the state of Jammu & Kashmir - As per Rule 2(e)(1), the taxable service, which is exempt from the whole of the service tax leviable thereon, is an exempted service. It is not the case of any side that the service which has been provided under the state of Jammu & Kashmir has been exempted as whole. Therefore, the said provision is not applicable to the facts of this case. - Credit not required to be reversed - AT

View Source

← Previous Next →

Reversal of CENVAT Credit - services provided to the service ...

Case Laws Service Tax

March 20, 2021

You may also like:

Export of services or not - Reversal of Credit - The fundamental charge that the service recipients are ‘other establishments’ of service providers in terms of in terms...

CENVAT Credit - input services used for taxable as well as exempt services - Since the service provided to the state of J&K are not liable to service tax, as Section 64...

CENVAT credit - As long the service is provided by the service provider for which any input service is received and used for providing output service, the Cenvat credit...

Refund of unutilized CENVAT Credit - Output service - services on which no tax was payable by the Respondent - The assessee is a firm of legal practitioners, which...

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...

Seeking reversal of CENVAT Credit - amount written off as bad debts - The appellant has correctly availed the cenvat credit on input services although the amount of...

CENVAT Credit - input service availed by the appellant at the depot level - The case involved the admissibility of Cenvat Credit on service tax paid for clearing and...

CENVAT Credit - input service - Deposit Insurance Service provided by Deposit Insurance and Credit Guarantee Corporation - nexus of such service with the actual...

CENVAT Credit - services provided by them in the State of Jammu and Kashmir where service tax was not payable at that time but same was paid - upto January 2013 -...

CENVAT credit - even in case where the service itself is not taxable but if the service provider discharge the Service Tax, the same can be availed as Cenvat Credit by...

Refund of unutilized CENVAT credit accumulated - Once it is established that the Appellants are providing output service they are entitled to take credit of input...

Cenvat Credit - eligible input services - recovery of common shared expenses from the group company - Credit cannot be denied at the service recipients end, alleging...

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...

Rejection of refund claim - CENVAT Credit - export of services under Business Auxiliary Services in respect of the goods located in India - since recipient of services...

Reversal of CENVAT Credit - for the purpose of formula under rule 6(3A) is only total CENVAT credit of common input service and cannot include CENVAT credit on input...

Quick Updates: