Home Highlights December 2013 Year 2013 This

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1. Distribution of credit by the Input service distributor (ISD) - distribution of proportionate credit - the allegation of suppression, fraud, collusion, wilful...

2. CENVAT Credit - Input service distributor (ISD) - distribution of service tax credit to the Job worker not allowed - demand with interest and penalty confirmed - AT

3. CENVAT Credit - distribution of credit by the Input service distributor (ISD) - Cenvat Credit to the appellant cannot be denied on the ground that input service...

4. Requirement for Registration as Input Service Distributor (ISD) for distribution of ITC on common input supplies - they must compulsorily obtain separate registration as an ISD.

5. Clarification regarding taxability of services provided by an office of an organisation in one State to the office of that organisation in another State, both being...

6. CENVAT credit - Input Service Distributor (ISD) - recovery can only be effected from the manufacturing units or the output service provider and cannot be made from the...

7. CENVAT Credit - Service rendered or not - recovery of service tax / credit from the Input Service Distributor (‘ISD’) - Duty demand consequent to denial of credit cannot...

8. Liability of input service distributor (ISD) - the Input Service Distributor registration is only for the purpose of distribution of credit. He can be held accountable...

9. CENVAT Credit - credit of input services distributed by the Input Service Distributor - it cannot be claimed that input service distributor is making self assessment...

10. Demand and Recovery u/s 74 - Cross state adjustment of unutilized input tax credit - input service distributor (ISD) - It is pertinent to notice that in view of...

11. CENVAT credit - input service distributor (ISD) - The objection of the department that the credit from one unit was utilized for the purpose of duty liability of other...

12. CENVAT Credit - input service distribution (ISD) - it is seen that there is no allegation of the conditions prescribed having been breached in any manner in...

13. Wrongful transfer of credit attributable to all units by the Input Service Distributor (ISD) exclusively to the respondent, contravening the second proviso to Rule 3(4)...

14. Input Service Distributor (ISD) – assessee would be entitled for the credit taken by one of the service stations based on the credit distributed by the ISD - AT

15. Disallowance of cenvat credit of service tax paid on the invoices issued by Input Service Distributor(ISD) - AT