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
Service Tax - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

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

Case Laws     Service Tax

October 8, 2018

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

 


 

You may also like:

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

  2. 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...

  3. 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

  4. Utilization of CENVAT Credit - appellant utilize 20% of the same while carrying forward the balance 80%, under erstwhile Rule 6(3)(c) of CCR, even though they were...

  5. 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...

  6. 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...

  7. Reverse charge mechanism (RCM) - revenue neutrality - If the argument of revenue neutrality was to be considered a valid argument under the scheme of Finance Act, 1994,...

  8. 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...

  9. The case involved wrongful utilization of CENVAT Credit for service tax liability under Reverse Charge Mechanism. The Tribunal held that utilizing CENVAT Credit for...

  10. CENVAT Credit - credit of service tax paid under reverse charge mechanism - the appellant’s availment of cenvat credit of service tax paid on 13.07.2017 and utilization...

  11. Utilization of Cenvat Credit for payment of service tax paid under Reverse charge mechanism - import of services - prima facie case is against the assessee - stay...

  12. Rule 6(3)(c) restricting utilization of credit for payment of service tax on output services to 20% of amount is attracted – but such restriction is not applicable on...

  13. Refund claim on service tax paid on reverse charge basis denied - the refund of CENVAT Credit on the input service is admissible under Rule 5 of the CENVAT Credit Rules - AT

  14. 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...

  15. Appellants wrongfully availed excess Cenvat credit beyond prescribed caps, failing to maintain separate accounts for common inputs/services used for taxable and exempted...

 

Quick Updates:Latest Updates