Demand of service tax - Reversal of Cenvat Credit - Scope of SCN ...

Adjudicating authority's order lacked detail on service tax and Cenvat Credit issues; case remanded for fresh review.

September 26, 2018

Case Laws Service Tax AT

Demand of service tax - Reversal of Cenvat Credit - Scope of SCN - the adjudicating authority has not given any speaking order based on the allegations and charges proposed in the notice / statement of demand - Matter remanded back for fresh adjudication.

View Source

← Previous Next →

Demand of service tax - Reversal of Cenvat Credit - Scope of SCN ...

Adjudicating authority's order lacked detail on service tax and Cenvat Credit issues; case remanded for fresh review.

September 26, 2018

Case Laws Service Tax AT

You may also like:

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...

Jurisdiction to issue show cause notice (SCN), authority adjudicating the matter despite being different from the issuing authority, admissibility of CENVAT credit based...

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...

CENVAT Credit - input services - Irrespective of the person whether it is service recipient or service provider is liable to pay the service tax but so long the service...

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...

Cross utilization of CENVAT Credit - input services - With effect from 2004 when Cenvat Credit Rules, 2004 were issued, it was stated clearly that cross utilization of...

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

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...

CENVAT Credit - duty paying invoices - While holding that credit of Service Tax cannot be availed just because M/s IGSSTPL had raised a debit note on the appellants...

The case involves eligibility of Cenvat Credit on input services used beyond the place of removal. The Appellant failed to provide proper evidence supporting their case....

The Appellate Tribunal addressed the issue of CENVAT Credit for insurance services and air travel agency services u/s Rule 2(l) of the Cenvat Credit Rules, 2004. It was...

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 - 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...

Cenvat Credit - Input services - certain documents called "debit notes" issued by the service provider - All the details of the service provided is recorded in the debit...

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

Quick Updates: