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 February 2016 Year 2016 This

Cenvat Credit - input services - Service Tax paid on commission ...


Court Denies Cenvat Credit for Commission Paid to Dealers, Lacking Nexus with Manufacturing Activity.

February 1, 2016

Case Laws     Service Tax     HC

Cenvat Credit - input services - Service Tax paid on commission amount paid to dealers/stockist - nexus with manufacturing activity - Payment to the agents appointed by the appellant would not be eligible for cenvat credit - HC

View Source

 


 

You may also like:

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

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

  3. Denial of CENVAT CRedit - Nexus with manufacture - credit taken on supplementary invoices allowed - AT

  4. CENVAT Credit - input services - tour packages provided to dealers - nexus with sales promotion or not - it was possible for the appellant to pay in cash expenses for...

  5. CENVAT Credit - ISD - distribution of input service credit - credit denied on the ground that credit could be distributed by Parle only to its own manufacturing unit...

  6. The appellant was denied CENVAT credit on the allegation that the sender units inflated the value of Soap Noodles stock transferred to the appellant, leading to excess...

  7. CENVAT Credit - 1%/2% Additional Duty of Customs (CVD) paid on the imported coal - The appellant has stated that though the appellant had taken CENVAT credit of CVD paid...

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

  9. The appellant, engaged in manufacturing soda ash, availed CENVAT credit amounting to Rs. 46,27,417/- for the period 03.12.2005 to 31.03.2012 on input services utilized...

  10. CENVAT credit - assessee paid duty treating the activity as manufacture - revenue states no manufacturing activity and denied credit - in either event, no duty...

  11. CENVAT Credit of duty paid on products sold under combo scheme of goods manufactured - CENVAT Credit of duty paid on ceramic mugs is allowable as input credit - AT

  12. Cenvat credit eligibility on service tax paid by appellants on invoices issued by automobile dealers examined. Department alleged dealers provided insurance services...

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

  15. CENVAT Credit - Capital goods used to provide output services - applicant is eligible to Cenvat credit of Central Excise duty paid by the manufacturer on pipes and...

 

Quick Updates:Latest Updates