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 November 2018 Year 2018 This

Cenvat Credit - mobile towers - The towers which are received in ...


CENVAT Credit Eligibility for Mobile Towers in CKD Condition: Factors of Safety, Stability, and Commercial Use Discussed.

November 16, 2018

Case Laws     Service Tax     HC

Cenvat Credit - mobile towers - The towers which are received in CKD condition, are assembled/ erected at the site subsequently giving rise to a structure that remains immovable till its use because of safety, stability and commercial reasons of use. The entitlement of CENVAT credit is to be determined at the time of receipt of goods.

View Source

 


 

You may also like:

  1. Mobile service providers (MSPs) can claim CENVAT credit on excise duties paid on mobile towers and prefabricated buildings (PFBs) used for providing output services....

  2. CENVAT Credit - duty paid on towers (in CKD/SKD form), parts of towers, shelters / prefabricated buildings - Goods are neither ‘capital goods' as defined in rule 2(a)(A)...

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

  4. Cenvat Credit on Accessories used in erection of mobile towers on behalf of M/s Tata Teleservices Ltd. - prima facie credit is not allowable - No stay - pre-deposit ordered - AT

  5. CENVAT credit - appellants are not eligible to avail and utilize CENVAT credit on towers, tower parts and pre-fabricated building/shelters. - AT

  6. Refund of unutilized Cenvat credit - Other than Rule 5 of Cenvat Credit Rules, there is no other provision either in Cenvat Credit Rules, 2004 or in Central Excise...

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

  8. The Tribunal allowed the appeal filed by the appellant and set aside the impugned order disallowing CENVAT credit taken on input services used in BTS (Base Transceiver...

  9. Cenvat credit - Once the credit is availed, the use of such credit is governed by Rule 3 of the Cenvat Credit Rules, 2004. Sub-Rule (4) of the said Rule stipulates that...

  10. Customs Tribunal held that restrictions on import of new vehicles through designated ports under Foreign Trade Policy do not apply to vehicles imported in completely...

  11. Eligibility of Cenvat Credit on Advances paid towards taxable service - Article

  12. Correctness of erasure of credit already availed by prospective invalidation of eligibility for retention of credit that would subject those services already procured...

  13. Refund of CENVAT Credit under rule 5 of the CENVAT Credit Rules, 2004 - Notification

  14. Refund of accumulated credit - Eligibility to CENVAT credit to a manufacturer of goods having ‘nil’ tariff rate of duty - The Tribunal found that the provisions under...

  15. CENVAT credit - transportation of diesel to the telephone towers of the clients - the said services are an essential input service for rendering the output service of...

 

Quick Updates:Latest Updates