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 July 2018 Year 2018 This

CENVAT Credit - input services - annual maintenance of lifts ...


CENVAT Credit Allowed for Lift Maintenance: Separate Contracts for Construction and Maintenance Qualify as Input Services.

July 17, 2018

Case Laws     Central Excise     AT

CENVAT Credit - input services - annual maintenance of lifts installed in the building - when the repair, maintenance, etc. is the part of a contract where construction is also an activity then that renovation will be covered under the definition of Work Contract else it will be very much inclusive part of the definition of input - credit allowed

View Source

 


 

You may also like:

  1. Cenvat Credit - CTD bar invariably used for construction purpose, which cannot be allowed as inputs - AT

  2. Input Tax Credit - GST paid on goods purchased for the purpose of construction & maintenance of Warehouse - no ITC of GST paid on goods purchased for the purpose of...

  3. CENVAT credit on industrial construction/works contract service - the appellant cannot claim credit on works contract service and therefore, the denial of credit is...

  4. Denial of CENVAT Credit - demand of service tax under the category of renting of immovable property - construction services - CENVAT credit on input services which are...

  5. Cenvat Credit - appellants are entitled for input service credit on real estate agent - Credit allowed - AT

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

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

  8. Cenvat Credit - input services - services of empty containers sent back to the yard - credit allowed - AT

  9. Denial of CENVAT CRedit - Nexus with manufacture - credit taken on supplementary invoices allowed - AT

  10. Eligibility for CENVAT credit – Renting of Car Parking Space - credit allowed - AT

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

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

  13. Cenvat credit - duty paying documents - debit note cum bills - duplicate copies of invoice - credit allowed - AT

  14. CENVAT Credit - works contract service or not - The specific disallowance of availment of Cenvat credit with respect to such construction/erection, installation and...

  15. Denial of CENVAT credit - though the appellant has availed CENVAT credit belatedly which is well within the provisions of CENVAT Credit Rules, 2004 - credit allowed - AT

 

Quick Updates:Latest Updates