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 October 2014 Year 2014 This

Cenvat Credit - input services - definition of input service has ...

Case Laws     Service Tax

October 12, 2014

Cenvat Credit - input services - definition of input service has to be interpreted in the light of the requirement of the business and it cannot be read restrictively so as to confine only upto the factory or upto the depot of the manufacture. - AT

View Source

 


 

You may also like:

  1. 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...

  2. 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...

  3. CENVAT Credit - input service - the appellant would be entitled to avail CENVAT credit of the input service received in relation to renovation or repairs of factory and...

  4. CENVAT Credit - input services - providing food and beverages in the canteen maintained and run in the factory - It is certainly not in dispute that said services prior...

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

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

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

  8. Cenvat Credit - input services - services of empty containers sent back to the yard - credit allowed - AT

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

  10. 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...

  11. CENVAT credit - input services - the input services have suffered service tax and CENVAT credit can be taken by the appellant and the registration is not a mandatory...

  12. 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

  13. CENVAT credit - construction service - the embargo of not allowing the Cenvat credit on construction service was brought to the definition of input service with effect...

  14. 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...

  15. CENVAT Credit - input services - much water has flown after the amendment in the definition of input services with effect from 1.4.2011 and prior to 1.4.2011,...

 

Quick Updates:Latest Updates