Cenvat Credit - Input Services - Rule 2(l) - Business support ...

Rule 2(l) Clarifies Cenvat Credit on Input Services; "Business" Should Not Be Narrowly Defined in Business Support Services.

July 16, 2013

Case Laws Service Tax AT

Cenvat Credit - Input Services - Rule 2(l) - Business support services - the term business appearing in the definition of input service cannot be given a restricted definition - AT

View Source

← Previous Next →

Cenvat Credit - Input Services - Rule 2(l) - Business support ...

Rule 2(l) Clarifies Cenvat Credit on Input Services; "Business" Should Not Be Narrowly Defined in Business Support Services.

July 16, 2013

Case Laws Service Tax AT

You may also like:

CENVAT Credit - input services or not - The appellant has successfully established that these three zonal offices are integral part and parcel of the appellant only and...

Eligible services for availing input service credit as defined under Rule 2(l) of the CCR, 2004 - scope of rule 2(l) with regard to various input services explained - HC

The Appellate Tribunal addressed the issue of CENVAT Credit for insurance services and air travel agency services u/s Rule 2(l) of the Cenvat Credit Rules, 2004. It was...

Cenvat Credit - input services - outdoor catering services - Rule 2(l) of the Cenvat Credit Rules, 2004 - credit allowed - HC

Cenvat Credit - The service tax paid towards accommodation to the experts are rightly covered by the ‘input service' in terms of Rule 2(l) of Cenvat Credit Rules, 2004 - AT

CENVAT Credit - since the Motor Vehicle was held to be a capital goods, the eligibility of Cenvat credit on Rent-a-Cab service shall not be hit by the exclusion clause...

Eligibility of claiming CENVAT credit for service tax paid on renting immovable property services. The lower authority denied the credit, considering it as a service...

Service Tax on GTA under reverse charge - while Rule 2(l) and 2(p) cover two classes of persons, the recipient of GTA services, by virtue of the Explanation to Rule...

Cenvat Credit - Outdoor catering - input services - Rule 2(l) of the CENVAT Credit Rules(CCR), 2004 – statutory obligation under the Factories Act

CENVAT Credit - input services - the appellant is not entitled to avail Cenvat credit on the services received from Chhtrapati Engineering and Sai Engineering Works...

CENVAT Credit on Sales Commission Services - scope of the term “such as“ - Input services - Rule 2(l) - CENVAT credit would not be admissible - AT

CENVAT Credit - input services - the scheme of the Act read with the Rules has to be read harmoniously. If for something missing in the rules, the cenvat credit is...

The CESTAT ruled in favor of the appellant, holding that CENVAT credit of Rs.57,68,603/- on input services used in setting up a cement plant was eligible despite the...

CENVAT credit - input services - Shipping services availed at the port have to be held as cenvatable input services within the meaning of clause (l) of Rule 2 of the CCR, 2004 - AT

Once what is received by the service receiver being output services, the same would automatically become input service in terms of Rule 2 (l) of Cenvat Credit Rules - AT

Quick Updates: