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
Central Excise - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

Cenvat credit - Input services - Nexus with Business / ...

Case Laws     Central Excise

September 4, 2013

Cenvat credit - Input services - Nexus with Business / manufacturing activity - Where the expenditure is incurred by the company in its books of accounts there is a presumption in favour of the appellant that the service is availed in relation to their business. So long as Revenue has not proved anything to the contrary - credit allowed - AT

View Source

 


 

You may also like:

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

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

  3. CENVAT credit - input services - nexus with manufacturing activity - Property Insurance Services - Marine Policy - Directors & Officers liability - Product Liability...

  4. Cenvat Credit -Nexus btw input services and business is must - HC

  5. Cenvat Credit - Eligible input services - nexus with manufacturing activity - any services which are considered for pricing of final product, CENVAT Credit should be allowed - AT

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

  7. The appellant, engaged in manufacturing soda ash, availed CENVAT credit amounting to Rs. 46,27,417/- for the period 03.12.2005 to 31.03.2012 on input services utilized...

  8. CENVAT Credit - input services - services used for construction of the railway siding - Nexus with manufacturing activity - credit allowed - AT

  9. CENVAT Credit - Input Services - services of electricity expenses in connection with their head office - The location of the head office is immaterial so long it is used...

  10. CENVAT credit - input service - services of disposal of effluents arising during the course of manufacture - CENVAT credit of service tax paid on the activity of waste...

  11. 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...

  12. CENVAT Credit - input services - service tax paid on insurance premium for availing medi-claim facility for employees who had opted for ‘Voluntary Separation Scheme’ -...

  13. Cenvat credit - various input services - all the services pertain to the manufacturing activity and the respective services were input for the said activity for which...

  14. Cenvat credit - Input services - renting of immovable property - the entire input services have been received and utilized for their business activity at their head...

  15. Reversal of cenvat credit - It is now a settled proposition that reversal of cenvat credit even after manufacture of the goods and/or clearance thereof amounts to not...

 

Quick Updates:Latest Updates