CENVAT credit - tower and tower materials, which were used by ...

CENVAT Credit Eligibility on Telecom Towers: Larger Bench Rules Demands Beyond Normal Limitation Period Are Barred.

June 16, 2018

Case Laws Service Tax AT

CENVAT credit - tower and tower materials, which were used by the appellant for providing telecommunication service - During the relevant period the dispute was the subject matter of various contrary decisions which ultimately led the matter to be referred to the Larger Bench - demand beyond the normal period of limitation will be hit by bar of limitation.

View Source

← Previous Next →

CENVAT credit - tower and tower materials, which were used by ...

CENVAT Credit Eligibility on Telecom Towers: Larger Bench Rules Demands Beyond Normal Limitation Period Are Barred.

June 16, 2018

Case Laws Service Tax AT

You may also like:

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...

Correctness of erasure of credit already availed by prospective invalidation of eligibility for retention of credit that would subject those services already procured...

Refund of CENVAT Credit - alleged lack of nexus - The procedure for claiming such refund, enshrined in notification no. 27/2012-Central Excise Act, 1944 (NT) dated 18th...

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...

Refund of CENVAT Credit under rule 5 of the CENVAT Credit Rules, 2004 - Notification

CESTAT ruled in favor of appellant regarding CENVAT credit eligibility for electrical transmission tower materials and related services. The tribunal held that...

Eligibility of CENVAT credit - Input services or not - insurance service - premium for the master insurance policy issued to the appellant - The Cenvat credit was denied...

The appellant, a telecom service provider, was disallowed CENVAT credit on services related to procurement, transportation, and filling of diesel for DG sets at cell...

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...

Demand of amount collected in the name of duty u/s 11D - CENVAT credit - inputs or capital goods - imported Box Strapping Machines - the appellant have cleared the...

CENVAT Credit - duty paying invoices - performa invoices - the documents required under the Rule 9 are not confined to merely invoices but these may be any documents,...

Extended period of limitation - Cenvat Credit - telecom towers erected at site and affixed to earth - inputs or not - The demand for duty and interest within the...

CENVAT Credit - common inputs and input services - it is an undisputed fact that the appellant had reversed the entire amount of Cenvat credit as required under Rule...

CENVAT Credit - since the Motor Vehicle was held to be a capital goods, the eligibility of Cenvat credit on Rent-a-Cab service shall not be hit by the exclusion clause...

CENVAT Credit - duty paying invoices (document) - cenvat credit availed on the strength of railway receit - Rule 9 is subservient to Rule 3 for determining the...

Quick Updates: