Denial of CENVAT credit to the appellant on such general ...

CENVAT Credit Allowed: Exclusion Clause Misapplied for General Services on Motor Vehicles.

July 15, 2019

Case Laws Central Excise AT

Denial of CENVAT credit to the appellant on such general services (motor vehicle) on the ground that the same is covered in the exclusion clause is erroneous - credit allowed.

View Source

← Previous Next →

Denial of CENVAT credit to the appellant on such general ...

CENVAT Credit Allowed: Exclusion Clause Misapplied for General Services on Motor Vehicles.

July 15, 2019

Case Laws Central Excise AT

You may also like:

CENVAT Credit - since the Motor Vehicle was held to be a capital goods, the eligibility of Cenvat credit on Rent-a-Cab service shall not be hit by the exclusion clause...

Eligibility of claiming CENVAT credit for service tax paid on renting immovable property services. The lower authority denied the credit, considering it as a service...

CENVAT Credit - input services - general insurance services - The exclusion clause is specifically applicable only in respect of general insurance service for motor...

CENVAT Credit - input services - marine insurance services - the plea that general insurance services fall under the exclusion clause is not appropriate to the given...

CENVAT Credit - input services - service of renting of motor vehicle - service of General Insurance service - credit allowed.

CENVAT credit - renting of motor vehicle - input services - the interpretation of the lower authorities that motor vehicle are not capital goods for the services...

CENVAT Credit - input services - rent-a-cab - in terms of clause (B) of definition of capital goods provided under Rule 2 (a) the motor vehicle taken on rent by the...

CENVAT credit - input services - Rule 2(l) of CCR 2004 - insurance taken in the name of Joint Managing Director - Insurance premiums of motor vehicles and repair of...

Disallowance of CENVAT credit claimed by the appellant on various inputs and input services. The key points are: The credit was denied as the inputs and services did not...

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

CESTAT Mumbai addressed CENVAT Credit issues on Rent-a-Cab services and insurance services u/s Rule 2(l) of Cenvat Credit Rules, 2004. Rent-a-Cab services were denied...

CENVAT Credit - input service - the exclusion clause ‘A’ in Rule 2(1) of the Cenvat Credit Rules, does not cover the service in the nature of “Erection, Commissioning...

Cenvat Credit - Input services - export of goods - CHA service - rent-a-cab service - credit allowed - AT

CENVAT Credit - insurance services - Motor Insurance Policy for motor vehicles against theft, damage and third-party liability - service tax paid on reimbursement of the...

CENVAT credit - input service - Business Auxiliary Service relating to sales commission - credit allowed - AT

Quick Updates: