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 2017 Year 2017 This

CENVAT credit - input service - Courier Service involves a host ...


CENVAT Credit Applies to Courier Services as Integral Part of Manufacturing and Sale Activities.

September 5, 2017

Case Laws     Central Excise     AT

CENVAT credit - input service - Courier Service involves a host of uses relating to the activity of manufacture and sale of goods - it cannot be said that these are de hors of the activities of manufacturing business - credit allowed.

View Source

 


 

You may also like:

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

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

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

  4. CENVAT credit - input service - services of disposal of effluents arising during the course of manufacture - CENVAT credit of service tax paid on the activity of waste...

  5. 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)...

  6. CENVAT Credit - input services - services used in setting up their plants - Although setting up the factory is not manufacture in itself, it is an activity directly in...

  7. CENVAT credit - sales commission - there need not be manufacture unless there is sale of product. Hence, the commission paid on sales becomes part of sales promotion...

  8. CENVAT Credit - input services - Warranty Services - whether warranty services are part of the manufacturing and sale activity as they are required for the purpose of...

  9. Denial of CENVAT Credit - services provided to the employee for transportation to and fro the workplace by bus, provision for canteen services, Mathadi services - The...

  10. CENVAT credit - assessee paid duty treating the activity as manufacture - revenue states no manufacturing activity and denied credit - in either event, no duty...

  11. Cenvat credit - entitlement - Whether the Commission Agent Services would be classifiable as Business Auxiliary Service as per Department or Sales Promotion service as...

  12. CENVAT Credit - input service - event management service - In fact, Vishwakarma Puja is a big festival for the workers who work on machines and they pray to the God for...

  13. 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...

  14. Cenvat Credit of service tax on catering, pick up service and mobile telephone services - in relation to manufacturing activity - found as eligible input services -...

  15. 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...

 

Quick Updates:Latest Updates