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 January 2018 Year 2018 This

CENVAT credit - input/input services - construction of ...


CENVAT Credit Approved for Port Sector Service Provider; Explanation 2 of Rule 2(k) Not Applicable to Non-Manufacturers.

January 9, 2018

Case Laws     Service Tax     AT

CENVAT credit - input/input services - construction of commercial, industrial and residential premises the provisions of Explanation 2 of Rule 2(k) would be applicable only to the factory and manufacturer. The appellant is neither having any factory nor he is manufacturer. The appellant is a service provider of port - credit allowed - AT

View Source

 


 

You may also like:

  1. Refund of service tax paid by utilizing the Cenvat credit denied - Retrospective exemption - In the present case while taking the Cenvat credit the output service were...

  2. Utilization of CENVAT Credit - appellant, who received services from overseas service providers and discharged service tax under reverse charge mechanism, is eligible to...

  3. CENVAT credit - even in case where the service itself is not taxable but if the service provider discharge the Service Tax, the same can be availed as Cenvat Credit by...

  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. Cenvat Credit on capital goods received prior to getting registration certificate as service provider allowed - AT

  6. CENVAT Credit - invoice has been issued by the service provider much later than 14 days - cenvat credit cannot be disallowed in the hands of the service recipient by...

  7. CENVAT credit - As long the service is provided by the service provider for which any input service is received and used for providing output service, the Cenvat credit...

  8. CENVAT Credit - credit on retained amount - Rule 4(7) of CCR 2004 - The credit of full service tax paid by the service provider in respect of services provided would be...

  9. Cenvat credit of service tax - Rule 4(7) - Proportionate credit equal to amount received - certain amount withheld by the recipient of services while making payment to...

  10. CENVAT Credit - assessee was not registered during the relevant period - They become eligible at the time after taking the registration by the Service Providers and...

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

  12. CENVAT credit - input services - credit was availed prior to registration - Input services includes the services used in relation to settingup, modernization, renovation...

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

  15. Export of services or not - Reversal of Credit - The fundamental charge that the service recipients are ‘other establishments’ of service providers in terms of in terms...

 

Quick Updates:Latest Updates