CENVAT Credit - reversal of input services - removal of inputs ...

CENVAT Credit: No Need to Reverse Service Tax Credit When Removing Inputs or Capital Goods from Factory.

July 26, 2018

Case Laws Central Excise AT

CENVAT Credit - reversal of input services - removal of inputs as such - There is no provision to reverse credit of service tax availed in relation to such inputs or capital goods when removed from the factory.

View Source

← Previous Next →

CENVAT Credit - reversal of input services - removal of inputs ...

CENVAT Credit: No Need to Reverse Service Tax Credit When Removing Inputs or Capital Goods from Factory.

July 26, 2018

Case Laws Central Excise AT

You may also like:

Removal of Inputs as such – no need to reverse Cenvat credit availed on Input Services

The CESTAT upheld the denial of CENVAT credit on inputs used for laying foundations or making support structures for capital goods, as per the revised definition of...

CENVAT Credit - The input service credit cannot be denied on the ground that it is shown in the ER1 return instead of the ST3 returns since the cross utilization of...

Input Services - Cenvat credit in respect of insurance service of factory premises allowed - AT

Cenvat credit claims on spare parts considered as capital goods were rejected u/ss 11B and 12B of the Cenvat Excise Act. As per the definition of "Inputs" in Rule 2(k)...

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

CENVAT Credit - input service - non-payment of service tax on Ocean Freight - non-payment of service tax on Government Fees under RCM - The Appellate Tribunal considered...

Reversal of Input Tax Credit - inputs consumed in dye intermediates (which is also a finished goods), where such goods have been destroyed in fire - - Since the said...

CENVAT credit - capital goods installed in the distillery plant used for manufacture of Ethyl Alcohol - The CESTAT ruled in favor of the appellant, emphasizing that...

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...

Non-payment of service tax on the input services - removal of input as such from the factory - requirement of reversal of CENVAT Credit as per the provisions of sub-rule...

Reversal of cenvat credit - It is now a settled proposition that reversal of cenvat credit even after manufacture of the goods and/or clearance thereof amounts to not...

Reversal of cenvat credit of input service for availing benefit of SSI Exemption - The rule 11 did not cover the credit of input services or credit of CENVAT on capital goods.

CENVAT credit - input services - the input services have suffered service tax and CENVAT credit can be taken by the appellant and the registration is not a mandatory...

CENVAT credit - input service distribution - credit in respect of input services utilised at the R&D centres of the appellant company and transferred to factory through...

Quick Updates: