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Service Tax - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Cenvat Credit - subsequent amendment considering trading ...

Case Laws     Service Tax

December 6, 2018

Cenvat Credit - subsequent amendment considering trading activity as 'exempted service' cannot entitle the assessee to avail the proportionate credit on various input services attributable to the trading activity.

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  1. CENVAT Credit - trading activities - Rule 6 of CENVAT Credit Rules, 2004 deals solely with the situation of CENVAT Credit resulting from exempted services and exempted...

  2. CENVAT credit - reversal of credit related to trading activity - cenvat credit was not allowable towards trading activity - HC

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  13. Cenvat credit and trading of goods - trading activity is not an exempted service and credit is not admissible on the input services in respect of the trading activity. - AT

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