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Service Tax - Highlights / Catch Notes

Home Highlights May 2015 Year 2015 This

Eligibility of CENVAT credit - non registration as Input service ...

Case Laws     Service Tax

May 2, 2015

Eligibility of CENVAT credit - non registration as Input service distributor (ISD) - whether the service rendered by the service provider for the products manufactured in Gujarat and invoices raised can be availed as CENVAT Credit at Mumbai - credit allowed - AT

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  3. ITC - non registration of office as input service distributor - appellant cannot be denied Cenvat Credit availed by them in the absence of registration as input service...

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  8. Cenvat Credit - Input services - prior to date of registration - export of services - refund allowed - AT

  9. CENVAT Credit - Cenvat credit on the invoices issued by appellants head office before getting the head office registered under Input Service Distributor (ISD) - Credit...

  10. 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...

  11. Disallowance of Cenvat credit as was distributed by the appellant’s Input Service Credit Distributor (ISD) - input services or not - extended period of limitation - The...

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

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

  15. 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.

 

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