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Service Tax - Highlights / Catch Notes

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CENVAT Credit - inputs “Spare Parts” and Input Services used in ...

Case Laws     Service Tax

March 27, 2019

CENVAT Credit - inputs “Spare Parts” and Input Services used in providing free of cost ‘Repair & Replacement Services’ during warranty period - credit allowed.

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  11. Cenvat credit claims on spare parts considered as capital goods were rejected u/ss 11B and 12B of the Cenvat Excise Act. As per the definition of "Inputs" in Rule 2(k)...

  12. Availment of CENVAT Credit - Outdoor Catering Service - where the input service used is integrally connected with the business of manufacturing the final product and...

  13. 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...

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  15. 100% EOU - Refund of unutilized CENVAT Credit - scope of input services - Since all the input services involved in the present cases except those four services viz.,...

 

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