CENVAT credit - credit on exempted service - non maintenance of ...

Case Laws Service Tax

November 23, 2015

CENVAT credit - credit on exempted service - non maintenance of separate accounts - failure to exercise the option to avail the provisions of Rule 6(3A) in writing - If we accept that even after 01.03.2008 that would be the situation, we will be rendering the provisions of Sub-rule (3A) of Rule 6 of CCR 2004 totally irrelevant and otiose. This cannot be the intention of the legislature. - AT

View Source

← Previous Next →

CENVAT credit - credit on exempted service - non maintenance of ...

Case Laws Service Tax

November 23, 2015

You may also like:

Appellants wrongfully availed excess Cenvat credit beyond prescribed caps, failing to maintain separate accounts for common inputs/services used for taxable and exempted...

CENVAT Credit - trading activities - Rule 6 of CENVAT Credit Rules, 2004 deals solely with the situation of CENVAT Credit resulting from exempted services and exempted...

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...

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...

Appellants engaged in manufacturing dutiable goods and providing exempted trading services failed to maintain separate accounts for input services utilized in both...

CENVAT Credit - Non maintenance of separate accounts - emergence of by-products - action of the assessee tacitly amounted to acknowledgement of the fact that the said...

Various Service tax issues related to different activities undertaken by the appellant. The key points are: service tax demand on operation and maintenance of ropeway...

Reversal of Cenvat Credit - Whether the appellant is liable to pay 5% / 6% / 7% of the value of exempted services (trading) as they failed to maintain separate accounts...

CENVAT Credit - common input services - non-maintenance of separate records - Rule 6(3)(i) - only the Cenvat credit in respect of input services relatable to their uses...

Refund of service tax paid by utilizing the Cenvat credit denied - Retrospective exemption - In the present case while taking the Cenvat credit the output service were...

Reversal of cenvat credit - It is now a settled proposition that reversal of cenvat credit even after manufacture of the goods and/or clearance thereof amounts to not...

Manufacturing of exempted as well as dutiable goods - Cenvat Credit - No separate accounts - demand equal to 10% of exempted goods confirmed, though the amount of credit...

Extended period of limitation - CENVAT Credit - common input services on trading activity / traded goods - non-maintenance of separate accounts under Rule 6(2) of Cenvat...

CENVAT Credit - input services - The appellants are entitled for the Cenvat Credit on the maintenance services provided by Tata Motors Ltd. in respect of maintenance...

CENVAT Credit - common inputs/input services used for manufacture of stock transferred exempted goods (lime stone) and dutiable products (Cement/Clinker) - The Tribunal...

Quick Updates: