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 July 2015 Year 2015 This

CENVAT Credit - GTA - place of removal - Since the sale had ...

Case Laws     Central Excise

July 30, 2015

CENVAT Credit - GTA - place of removal - Since the sale had concluded only after the delivery of the goods was made at the address of the buyer, assessee would be entitled to the benefit of CENVAT credit on Service Tax paid on outward transportation of goods even after 01.04.2008 - HC

View Source

 


 

You may also like:

  1. CENVAT Credit - place of removal for the GTA Services provided under a F.O.R sale contract - The High Court determined that in an F.O.R sale, where ownership remains...

  2. CENVAT Credit - scope of definition of input service - outward transportation of the goods - place of removal - In present case, the buyer was retaining the right even...

  3. Cenvat credit for Goods Transport Agency (GTA) service used for transportation of finished goods is recoverable, treating it as rightly availed credit. Transportation...

  4. CENVAT Credit - input services - GTA services - It is clear that as per Section 4(3)(c)(iii) of Central Excise Act, 1944, the definition of ‘Place of Removal’ means the...

  5. CENVAT credit - input services or not - GTA - Cenvat Credit on goods transport agency service availed for transport of goods from place of removal to buyer’s premises...

  6. CENVAT Credit - GTA services - the credit of the Service tax paid on the transportation up to such place of sale would be admissible, if delivery of goods at destination...

  7. CENVAT Credit - The Department contended that since exemption was available under Notification No.17/2009 for these services, the appellant should have opted for the...

  8. CENVAT Credit - GTA service used for outward transportation of goods - sale being on FOR basis, the place of removal shifts to the buyer’s premises - credit not allowable

  9. Reversal of CENVAT Credit - removal of capital goods as such - power plant - Rule 3(5A) of Cenvat Credit Rules, 2004 - The sale of goods or transfer of ownership of the...

  10. Wrongful availment of CENVAT Credit - outward freight - sale on FOR basis - place of removal - Since the buyer had a right to reject the goods after receiving them at...

  11. CENVAT credit on GTA servuce - Input credit - place of removal - duty paid at specified rate - In this case, the “place of removal” would be the “place of removal” for...

  12. A recent Circular provides clarification on the provisions of clause (ca) of Section 10(1) of the Integrated Goods and Service Tax Act, 2017 regarding the place of...

  13. 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...

  14. CENVAT Credit - input services - the Cenvat credit on the service used for removal of goods up to the place of removal is admissible. The CHA service is also used from...

  15. CENVAT credit - Input service - GTA - from 01.04.2008, with the aforesaid amendment, the CENVAT credit is available only upto the place of removal whereas as per the...

 

Quick Updates:Latest Updates