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 September 2016 Year 2016 This

Cenvat Credit - providing residential accommodation to ex-pat ...

Case Laws     Central Excise

September 3, 2016

Cenvat Credit - providing residential accommodation to ex-pat employees voluntarily - the order holding that it as a voluntary service and has nothing to do with the business of the appellant is wrong and not sustainable in law - AT

View Source

 


 

You may also like:

  1. CENVAT Credit - no service tax on residential accommodation - When service tax was collected by service provider even on providing for residential accommodation which is...

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

  3. CENVAT Credit - Security in the headquarters building & residential colony - It is not the case of the Department that the employees/workers are living in private...

  4. Rationalization of provisions related to the valuation of residential accommodation provided to employees - For uniform method of computation of value of perquisite,...

  5. Denial of CENVAT Credit - the services which are rendered at the residential colony for the employees cannot be availed as CENVAT Credit. - AT

  6. Depreciation @10% on residential flats used for its employees - CBDT Circular dated 12.12.1996 - there was no such restriction in the Circular issued by the Board...

  7. CENVAT Credit - input services or not - residential accommodation for the housing of their staff as well as their officers, working in the factory - nexus with output...

  8. 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...

  9. Cenvat Credit - impact of subsequent decision of apex court - Rule 14 of Cenvat Credit Rules, 2004 provided for recovery of irregularly availed Cenvat credit and it is...

  10. Rejection of Refund claim - It is well settled principle that availment of Cenvat Credit, its utilisation and refund are different aspects dealt with under CCR, 2004....

  11. Cenvat Credit - eligible input services - guest house services - charges paid by them for accommodation of their employees at the Guest House at Gurgaon managed by their...

  12. Exemption from GST - hostel accommodation extended by the Applicant hostel - accommodation services provided to students and working women - unless the twin conditions...

  13. CENVAT credit - input services - insurance services of employees - if the appellants have availed credit on service tax paid in respect of employees of other units, they...

  14. Valuing perquisites of the accommodation, provided to employees of the assessee society - Taxability - Employees of the society cannot be equated with the employees of...

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

 

Quick Updates:Latest Updates