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 December 2015 Year 2015 This

Cenvat credit on the capital goods is allowable, which were ...


Cenvat credit on capital goods allowed even if not registered as service provider during receipt; includes construction installations.

December 10, 2015

Case Laws     Service Tax     AT

Cenvat credit on the capital goods is allowable, which were received even when the respondent was not registered as service provider. - Capital goods are received for installation during the construction activity are eligible - AT

View Source

 


 

You may also like:

  1. Cenvat Credit on capital goods received prior to getting registration certificate as service provider allowed - AT

  2. Cenvat credit on capital goods - No credit was availed in the initial (first) year - Whole of the credit (100% credit) was availed in the subsequent year - There is...

  3. Cenvat Credit - Input services - export of goods - CHA service - rent-a-cab service - credit allowed - AT

  4. Cenvat credit claims on spare parts considered as capital goods were rejected u/ss 11B and 12B of the Cenvat Excise Act. As per the definition of "Inputs" in Rule 2(k)...

  5. Recovery of CENVAT Credit - capital goods - availability of credit when the production started become dutiable - even if the goods per se were exempted during the...

  6. CENVAT Credit - invoice has been issued by the service provider much later than 14 days - cenvat credit cannot be disallowed in the hands of the service recipient by...

  7. CENVAT credit - even in case where the service itself is not taxable but if the service provider discharge the Service Tax, the same can be availed as Cenvat Credit by...

  8. Reversal of CENVAT Credit - capital goods cleared as scrap - The appellant, being an output service provider, was not required to pay any amount in terms of rule 3(5A)...

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

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

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

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

  13. Eligibility of claiming CENVAT credit for service tax paid on renting immovable property services. The lower authority denied the credit, considering it as a service...

  14. CENVAT credit - capital goods installed in the distillery plant used for manufacture of Ethyl Alcohol - The CESTAT ruled in favor of the appellant, emphasizing that...

  15. CENVAT credit - input service - services of disposal of effluents arising during the course of manufacture - CENVAT credit of service tax paid on the activity of waste...

 

Quick Updates:Latest Updates