Home Highlights June 2013 Year 2013 This

You may also like:

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

2. Cenvat Credit - input services - Management Consultancy Services - nexus with manufacturing activity established - credit allowed - HC

3. CENVAT Credit - input services - appellant is eligible for credit on gardening and house-keeping services - AT

4. Cenvat Credit - input services - services of empty containers sent back to the yard - credit allowed - AT

5. Cenvat Credit - Input Services - commission agent service - nexus with manufacturing - credit allowed - AT

6. CENVAT credit - input services - the input services have suffered service tax and CENVAT credit can be taken by the appellant and the registration is not a mandatory...

7. Cenvat Credit of service tax on catering, pick up service and mobile telephone services - in relation to manufacturing activity - found as eligible input services -...

8. CENVAT credit - capital goods installed in the distillery plant used for manufacture of Ethyl Alcohol - The CESTAT ruled in favor of the appellant, emphasizing that...

9. The Tribunal allowed the appeal filed by the appellant and set aside the impugned order disallowing CENVAT credit taken on input services used in BTS (Base Transceiver...

10. CENVAT Credit - The input service credit cannot be denied on the ground that it is shown in the ER1 return instead of the ST3 returns since the cross utilization of...

11. CENVAT Credit - Security Service, Telephone Service and Manpower Service - Nexus with input service - Unlike in the case of inputs where credit can be taken only when it...

12. 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...

13. The case involves eligibility of CENVAT Credit on input services for output services including short-term accommodation, restaurant, rent-a-cab, and consultancy services....

14. Cenvat Credit - Input services - prior to date of registration - export of services - refund allowed - AT

15. Input Services - Cenvat credit in respect of insurance service of factory premises allowed - AT