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Central Excise - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

CENVAT Credit - input services - The mechanical approach to ...

Case Laws     Central Excise

December 7, 2018

CENVAT Credit - input services - The mechanical approach to issues without application of mind increases litigations - the insurance policies have been taken for compliance under the labour legislations, the same are eligible for credit.

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  12. 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...

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

  14. Reversal of CENVAT Credit - for the purpose of formula under rule 6(3A) is only total CENVAT credit of common input service and cannot include CENVAT credit on input...

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