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 August 2016 Year 2016 This

Cenvat Credit - eligible input services - recovery of common ...


Cenvat Credit Valid for Input Services in Shared Expense Recovery from Group Companies, Even Without Direct Service Provision.

August 19, 2016

Case Laws     Service Tax     AT

Cenvat Credit - eligible input services - recovery of common shared expenses from the group company - Credit cannot be denied at the service recipients end, alleging that no service has been provided - 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 - The input service credit cannot be denied on the ground that it is shown in the ER1 return instead of the ST3 returns since the cross utilization of...

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

  4. The Tribunal allowed the appeal filed by the appellant and set aside the impugned order disallowing CENVAT credit taken on input services used in BTS (Base Transceiver...

  5. CENVAT credit - input service distribution - credit in respect of input services utilised at the R&D centres of the appellant company and transferred to factory through...

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

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

  8. CENVAT Credit - input services - appellant is eligible for credit on gardening and house-keeping services - AT

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

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

  11. CESTAT ruled that service tax demand under Business Support Service category was unsustainable for cost-sharing arrangements among group companies, as no service element...

  12. CENVAT credit - input services - the input services have suffered service tax and CENVAT credit can be taken by the appellant and the registration is not a mandatory...

  13. Activity of deputation of employees to group companies - No Marketing network services provided to group companies - recovery of expenses in return do not comes under...

  14. 100% EOU - Refund of unutilized CENVAT Credit - scope of input services - Since all the input services involved in the present cases except those four services viz.,...

  15. CENVAT Credit - input service - the service of private placement of shares for raising capital is an input service and credit on the service is to be allowed - AT

 

Quick Updates:Latest Updates