CHA Services - input services - nexus with manufacturing ...

CHA Services Need Clear Link to Manufacturing for CENVAT Credit; CA Certificate Alone Insufficient, Says Central Excise Rule.

May 13, 2014

Case Laws Central Excise AT

CHA Services - input services - nexus with manufacturing activity - In absence of correlation, simply a C.A. Certificate cannot be made as a basis for allowing cenvat credit - AT

View Source

← Previous Next →

CHA Services - input services - nexus with manufacturing ...

CHA Services Need Clear Link to Manufacturing for CENVAT Credit; CA Certificate Alone Insufficient, Says Central Excise Rule.

May 13, 2014

Case Laws Central Excise AT

You may also like:

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

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

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

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...

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)...

CENVAT credit - input services - Appellant was entitled to avail the Cenvat Credit on the three services, namely, construction service, clearing and forwarding service...

Reversal of CENVAT Credit - for the purpose of formula under rule 6(3A) is only total CENVAT credit of common input service and cannot include CENVAT credit on input...

CENVAT Credit - non-reversal of proportionate credit - From application of the definition of ‘exempted services’ in rule 2 (e) of CENVAT Credit Rules, 2004, to the facts...

Cenvat Credit on capital goods received prior to getting registration certificate as service provider allowed - AT

Removal of Inputs as such – no need to reverse Cenvat credit availed on Input Services

The appellant wrongly availed Cenvat credit on input services for unsold flats after issuance of completion certificate, contravening Rules 6(3) and 6(3A) of the Cenvat...

Cenvat Credit - LPG, Exempt goods or not - The LPG generated during the course of manufacture of motor sprit (MS), High Speed Diesel Oil, aviation Turbine fuel (ATF),...

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...

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...

CESTAT partially allowed appeal concerning CENVAT credit disputes. Matter regarding CENVAT credit on Advice of Transfer Debit (ATD) remanded to original authority for...

Quick Updates: