Input Tax credit (ITC) - Services availed in relation to ...

Case Laws GST

February 27, 2019

Input Tax credit (ITC) - Services availed in relation to plantation and gardening within the plant area including mining area and the premises of other business establishments - such activities are integral to the business activity of the assessee - credit allowed.

View Source

← Previous Next →

Input Tax credit (ITC) - Services availed in relation to ...

Case Laws GST

February 27, 2019

You may also like:

CENVAT credit - input services - credit was availed prior to registration - Input services includes the services used in relation to settingup, modernization, renovation...

Input tax credit on common services - Eligibility of Head Office to avail ITC - in the instant case, it is observed that the common input services received by the...

CENVAT Credit - input services - appellant is eligible for credit on gardening and house-keeping services - AT

Wrongful transfer of credit attributable to all units by the Input Service Distributor (ISD) exclusively to the respondent, contravening the second proviso to Rule 3(4)...

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...

Input Tax Credit - Reversal / refunding of ITC - the Integrated Goods and Service Tax (IGST) was not paid and ‘NIL’ return had been filed by the seller but the...

The High Court held that Section 17(2) of the CGST Act is not ultra vires Article 14 of the Constitution to the extent it restricts refund under the inverted duty...

Input Tax Credit - Tax paid on cost proposed to be incurred - According to the provisions of Sec. 17(5) read with the explanation to it, credit of civil structure is...

CENVAT Credit - input service - the appellant would be entitled to avail CENVAT credit of the input service received in relation to renovation or repairs of factory and...

Allowability of service tax credit - Input credit relates to cell phone service availed, courier service as well as service of travel agent availed and telephone...

Refund - Zero rated supplies - Computation of Turnover - sale of duty credit e-Scrips - Rule 42, Rule 89(4) and Rule 89(4B) of the CGST Act - The relevancy of the...

The High Court dismissed the petition seeking refund of Input Tax Credit (ITC) accrued under the Value Added Tax (VAT) regime upon transition to the Goods and Services...

This is a summary of a court judgment regarding the interpretation of Rule 86A of the Central Goods and Services Tax (CGST) Rules, which deals with the blocking of input...

Removal of Inputs as such – no need to reverse Cenvat credit availed on Input Services

Appellant established eligibility for input tax credit on various services utilized in manufacturing final products. Tribunal held that when jurisdictional authorities...

Quick Updates: