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 2017 Year 2017 This

CENVAT credit - input service distributor (ISD) - The objection ...

Case Laws     Service Tax

February 18, 2017

CENVAT credit - input service distributor (ISD) - The objection of the department that the credit from one unit was utilized for the purpose of duty liability of other unit without pro rata distribution by the input service distributor therefore would not survive in view of no previous restriction of this nature flowing from Rule 7 of the Rules of 2004 - HC

View Source

 


 

You may also like:

  1. CENVAT Credit - Service rendered or not - recovery of service tax / credit from the Input Service Distributor (‘ISD’) - Duty demand consequent to denial of credit cannot...

  2. CENVAT Credit - distribution of credit by the Input service distributor (ISD) - Cenvat Credit to the appellant cannot be denied on the ground that input service...

  3. Cenvat credit denied on the basis of invoices issued by the Input Service Distributors (ISD) - Cenvat credit of services used at Mumbai Offshore - Credit allowed - HC

  4. Disallowance of Cenvat credit as was distributed by the appellant’s Input Service Credit Distributor (ISD) - input services or not - extended period of limitation - The...

  5. CENVAT credit - Input Service Distributor (ISD) - recovery can only be effected from the manufacturing units or the output service provider and cannot be made from the...

  6. Wrongful transfer of credit attributable to all units by the Input Service Distributor (ISD) exclusively to the respondent, contravening the second proviso to Rule 3(4)...

  7. CENVAT Credit - Cenvat credit on the invoices issued by appellants head office before getting the head office registered under Input Service Distributor (ISD) - Credit...

  8. Input Service Distributor (ISD) – assessee would be entitled for the credit taken by one of the service stations based on the credit distributed by the ISD - AT

  9. CENVAT Credit - credit of input services distributed by the Input Service Distributor - it cannot be claimed that input service distributor is making self assessment...

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

  11. CENVAT Credit - Input service distributor (ISD) - distribution of service tax credit to the Job worker not allowed - demand with interest and penalty confirmed - AT

  12. CENVAT Credit - input service distributor (IDS) - an ISD is authorized to distribute the Cenvat credit of service tax only to its own unit and not to the job worker - a...

  13. Input Service Distributor (ISD) - ISD can distribute the credit even to only one unit - AT

  14. Cenvat credit - Once the credit is availed, the use of such credit is governed by Rule 3 of the Cenvat Credit Rules, 2004. Sub-Rule (4) of the said Rule stipulates that...

  15. CENVAT Credit - Input Service Distributors - credit denied by the Department on the ground that after the amendment to the definition of ‘input service’ w.e.f....

 

Quick Updates:Latest Updates