Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights August 2013 Year 2013 This

CENVAT credit on telecommunication service - main issue involved ...

Case Laws     Service Tax

August 21, 2013

CENVAT credit on telecommunication service - main issue involved is whether the tower on which the antenna is mounted by the applicants would constitute capital goods for the purpose of Rule 3 of the CENVAT Credit Rules, 2004 - stay granted - AT

View Source

 


 

You may also like:

  1. 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...

  2. Key aspects of the telecommunication service provided by the appellants and the related service tax implications. It discusses whether the services were provided with or...

  3. CENVAT Credit - Even though the towers are not eligible for Cenvat credit as inputs or capital goods, they are essential for providing telecommunication service - input...

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

  5. Mobile service providers (MSPs) can claim CENVAT credit on excise duties paid on mobile towers and prefabricated buildings (PFBs) used for providing output services....

  6. 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...

  7. 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...

  8. 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...

  9. Cenvat Credit - Input services - export of goods - CHA service - rent-a-cab service - credit allowed - AT

  10. CENVAT Credit on Input Services - towers or their components on which the antenna was mounted were neither the component of antenna and have capital goods nor the same...

  11. 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...

  12. CENVAT credit for cellular telephone service - Meaning and scope of the term capital goods - (i) antenna, (ii) tower and parts thereof and (iii) green shelter (same as PFB) - AT

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

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

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

 

Quick Updates:Latest Updates