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 February 2016 Year 2016 This

Denial of Cenvat Credit of service tax - mere non-inclusion of ...


Cenvat Credit Denied for Non-Inclusion of Calico Land in Registration; Allowed Later as Procedural Lapse Corrected.

February 20, 2016

Case Laws     Central Excise     AT

Denial of Cenvat Credit of service tax - mere non-inclusion of Calico land in the excise registration at the time when the services were availed is only a procedural lapse which was rectified subsequently by the service tax authorities - credit allowed - AT

View Source

 


 

You may also like:

  1. 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...

  2. Cenvat Credit - Input services - prior to date of registration - export of services - refund allowed - AT

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

  4. Cenvat credit allowed on capital goods received before registration - AT

  5. Cenvat Credit - rejection of CENVAT Credit based on non registration of input service distributor - receipt of input services at head office - credit allowed - AT

  6. Cenvat Credit - input services received prior to the date of registration - belated availment of cenvat credit - cenvat credit allowed - AT

  7. CENVAT Credit - Residential land line telephone services - prima facie credit is allowable - stay granted - AT

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

  9. Cenvat Credit - Under the rule 7 of CENVAT credit rules there is no bar denying the credit in respect of the invoices of the period prior to date of the registration - AT

  10. ENVAT Credit - credit availed prior taking the registration - the invoices of pre-registration phase shall also be considered for availment of Cenvat credit by the...

  11. Cenvat Credit - Utilization of Cenvat Credit lying unutilized in their Cenvat Credit credit availed when goods were dutiable - later goods were exempted - after sometime...

  12. CESTAT allowed appeal concerning refund of CVD and ACD. Original authority's rejection was based on contradictory findings - accepting CA certificate showing non-passing...

  13. Denying of CENVAT Credit - Availment of credit on the basis of Advice of Transfer Debit - procedural lapse cannot be considered as a reason to deny Cenvat credit involved - AT

  14. 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...

  15. Refund of unutilized Cenvat credit - Other than Rule 5 of Cenvat Credit Rules, there is no other provision either in Cenvat Credit Rules, 2004 or in Central Excise...

 

Quick Updates:Latest Updates