Utilization of CENVAT Credit for payment of Service Tax under ...

Service Providers Could Use CENVAT Credit for Service Tax Payments Before 20/06/2012 Under Reverse Charge.

October 8, 2018

Case Laws Service Tax AT

Utilization of CENVAT Credit for payment of Service Tax under reverse charge basis - Before 20/06/2012 there was no restriction upon the deemed service provider to pay the service tax liability from CENVAT credit.

View Source

← Previous Next →

Utilization of CENVAT Credit for payment of Service Tax under ...

Service Providers Could Use CENVAT Credit for Service Tax Payments Before 20/06/2012 Under Reverse Charge.

October 8, 2018

Case Laws Service Tax AT

You may also like:

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

When a service provider has already paid 100% service tax on manpower supply and security services, demanding the same service tax from the service recipient, who is...

Reverse Charge Mechanism - appellant availing services from outside India - deemed service provider - before 20.06.2012 there was no restriction upon the deemed service...

CENVAT credit on unregistered premises - reverse charge mechanism - As the tax has been discharged on ‘reverse charge’ mechanism, the identity of provider of service is...

Import of service - payment of service tax under reverse charge - service tax payment by a service receiver cannot be made by utilising the Cenvat credit - 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...

Demand of Interest on 50% of the service tax - when the service provider (appellant) has paid entire 50% of the amount towards service tax and the service Recipient also...

The appellant wrongly availed Cenvat credit on input services for unsold flats after issuance of completion certificate, contravening Rules 6(3) and 6(3A) of the Cenvat...

Refund of unutilized Cenvat credit - intermediary services in terms of Rule 2(f) of Place of Provision of Rules, 2012 - POPOS Rules - location of service provider -...

Service tax liability on foreign bank charges and finance costs paid in foreign currency. It discusses the absence of a service provider-recipient relationship between...

Reverse charge - in any case if the argument of revenue neutrality is accepted as permissible defense in the present case entire scheme of payment of taxes on reverse...

Once a service is subjected to service tax, the same service cannot be taxed again, as it would amount to double taxation, which is impermissible. In this case, even...

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

CENVAT Credit of wrongly paid service tax - freight component in relation to transport of goods - If, upon a misconception of the legal position, the assessee had paid...

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...

Quick Updates: