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 2015 Year 2015 This

CENVAT Credit - whether service tax paid by the appellant on ...


Appellant Entitled to CENVAT Credit on Service Tax for External Commercial Borrowings under Cenvat Credit Rules.

October 28, 2015

Case Laws     Service Tax     AT

CENVAT Credit - whether service tax paid by the appellant on external commercial borrowings (ECB), on which service tax was paid under “Banking and Other financial services” by the appellant under reverse charge, is admissible under the Cenvat Credit Rules or not - Held Yes - AT

View Source

 


 

You may also like:

  1. Cenvat Credit - appellants are entitled for input service credit on real estate agent - Credit allowed - AT

  2. Wrongful availment of CENVAT Credit or not - inclusive of service tax contract - appellant shall be entitled to take Cenvat Credit on the amount of service tax paid by...

  3. The appellant is entitled to cenvat credit on ‘input construction services’ - AT

  4. 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...

  5. CENVAT Credit - input service - non-payment of service tax on Ocean Freight - non-payment of service tax on Government Fees under RCM - The Appellate Tribunal considered...

  6. Master Direction - External Commercial Borrowings, Trade Credits and Structured Obligations

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

  8. CENVAT Credit - input service - legal services - actual recipient of services - even though the case was filed in the name of Distiller’s Association of Maharashtra but...

  9. CENVAT Credit - consequential refund of Service Tax paid - reverse charge mechanism - The appellant is entitled to Cenvat credit of the said amount deposited under the...

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

  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 service availed by the appellant at the depot level - The case involved the admissibility of Cenvat Credit on service tax paid for clearing and...

  13. SEZ unit - Recovery of CENVAT Credit alongwith interest and penalty - the appellant is not claiming the benefit of the Exemption Notification, but is claiming CENVAT...

  14. Utilization of CENVAT Credit - appellant, who received services from overseas service providers and discharged service tax under reverse charge mechanism, is eligible to...

  15. CENVAT Credit - input services - As the facts of the case are not in dispute that the appellant has provided taxable services and paid service tax thereon, therefore,...

 

Quick Updates:Latest Updates