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 June 2019 Year 2019 This

CENVAT credit - appellants have rightly taken the Cenvat credit ...


Appellants Can Claim CENVAT Credit for Construction Services Performed by Contractors Under Credit Rules.

June 28, 2019

Case Laws     Service Tax     AT

CENVAT credit - appellants have rightly taken the Cenvat credit as per Credit Rules - It is of no relevance as to whether the construction has been done through the contractors or not as long as service tax is paid, the appellant is entitled for Cenvat credit and subsequent utilisation thereof for payment of service tax.

View Source

 


 

You may also like:

  1. The appellant is entitled to cenvat credit on ‘input construction services’ - AT

  2. CENVAT credit - input services - the input services have suffered service tax and CENVAT credit can be taken by the appellant and the registration is not a mandatory...

  3. CENVAT Credit - input service availed by the appellant at the depot level - The case involved the admissibility of Cenvat Credit on service tax paid for clearing and...

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

  5. CENVAT credit - input services - Appellant was entitled to avail the Cenvat Credit on the three services, namely, construction service, clearing and forwarding service...

  6. CENVAT Credit - Applicant is eligible to avail Cenvat Credit of the Service Tax that would be paid by the EPC Contractor/other construction contractors and other service...

  7. SEZ unit - Recovery of CENVAT Credit alongwith interest and penalty - the appellant is not claiming the benefit of the Exemption Notification, but is claiming CENVAT...

  8. Refund of unutilized CENVAT Credit - surrender of registration - the appellant is entitled for refund claim of unutilized cenvat credit lying in their cenvat credit...

  9. CENVAT Credit - exempt service or not - amount of interest received by the appellant on the delayed payment of the amount of consideration received from the sale of...

  10. CENVAT credit on industrial construction/works contract service - the appellant cannot claim credit on works contract service and therefore, the denial of credit is...

  11. CENVAT Credit availed by the Appellant for providing the output service of ‘renting of immovable property’ - there is no manner of doubt that CENVAT Credit availed by...

  12. The appellant wrongly availed Cenvat credit on input services for unsold flats after issuance of completion certificate, contravening Rules 6(3) and 6(3A) of the Cenvat...

  13. Denial of CENVAT Credit - demand of service tax under the category of renting of immovable property - construction services - CENVAT credit on input services which are...

  14. CENVAT Credit - construction of mall by contractor - Cenvat credit of the excise duty paid on various inputs and service tax paid on various input services - not the...

  15. CENVAT Credit - denial of Cenvat Credit on the ground that the appellant have taken the Cenvat Credit suo-moto as they have also filed the refund claim - The appellant...

 

Quick Updates:Latest Updates