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
Central Excise - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

CENVAT Credit - outward freight - credit pertains up to March ...


CENVAT Credit Eligibility: Can Credit on Outward Freight Claimed in November 2008 Cover Services from April 2007-March 2008?

August 2, 2019

Case Laws     Central Excise     AT

CENVAT Credit - outward freight - credit pertains up to March 2008 but availed in the month of November 2008 - impact of term used “clearance of final product from the place of removal” and w.e.f. 01.04.2008 - documentary evidence and the certificate of the Chartered Accountant prove that the cenvat credit of service tax paid on GTA pertains to the period April 2007 to March 2008 - entitled to take the credit

View Source

 


 

You may also like:

  1. CENVAT Credit - input service - non-payment of service tax on Ocean Freight - non-payment of service tax on Government Fees under RCM - The Appellate Tribunal considered...

  2. 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...

  3. Eligibility for CENVAT credit – Renting of Car Parking Space - credit allowed - AT

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

  5. CENVAT Credit - input services - outward transportation of its finished goods - In the instant case, the availment of credit on outward transportation from factory gate...

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

  7. CESTAT dismissed appeal concerning refund claim of unutilized Cenvat Credit under s.142(3) of CGST Act, read with Rule 5 of Cenvat Credit Rules and s.11B of Central...

  8. Denial of cenvat credit of service tax paid on outward freight - restriction is related to finished goods only - ST paid on outward transportation of inputs and capital...

  9. Refund of CENVAT Credit - alleged lack of nexus - The procedure for claiming such refund, enshrined in notification no. 27/2012-Central Excise Act, 1944 (NT) dated 18th...

  10. 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...

  11. Cenvat Credit on GTA services for outward transportation charges - cenvat credit of the service tax paid on the outward transportation is eligible and allowed - AT

  12. 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)...

  13. Appellant's eligibility for CENVAT credit on service tax paid for outward transportation under reverse charge mechanism in cases where the sale of excisable goods is on...

  14. CENVAT credit - input services - outward freight charges for transportation of the goods from the factory/depot of the appellant to the customer’s premises - place of...

  15. Cenvat credit - service tax paid on godown rental and on outward freight for transportation of the finished goods upto the customer's premises - Credit allowed - AT

 

Quick Updates:Latest Updates