Cenvat credit - input services where service tax was paid under ...

Cenvat Credit Use for Reverse Charge on GTA and BAS Services Upheld; Payment via Cenvat Account Valid.

July 25, 2016

Case Laws Service Tax AT

Cenvat credit - input services where service tax was paid under reverse charge - Goods Transport Services (GTA) and Business Auxiliary Services (BAS) - service tax liabilities on these two services have been discharged by them by debiting the cenvat credit account and not by cash - credit cannotbe denied - AT

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Cenvat credit - input services where service tax was paid under ...

Cenvat Credit Use for Reverse Charge on GTA and BAS Services Upheld; Payment via Cenvat Account Valid.

July 25, 2016

Case Laws Service Tax AT

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

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Service Tax on GTA under reverse charge - while Rule 2(l) and 2(p) cover two classes of persons, the recipient of GTA services, by virtue of the Explanation to Rule...

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Input services like clearances charges, consultancy charges, insurance charges, GTA charges and erection/commissioning charges used by a manufacturer, directly or...

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CENVAT Credit - input services - Goods Transport Agency service - Cenvat credit available could be utilised by the respondent to discharge its obligation of payment of...

CENVAT credit on unregistered premises - reverse charge mechanism - As the tax has been discharged on ‘reverse charge’ mechanism, the identity of provider of service is...

Wrong Utilization of Cenvat credit – On payment of such service tax in cash, the credit utilized by them for payment of such service tax would be credited in their...

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