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 May 2020 Year 2020 This

CENVAT Credit - input services - exempt services or not - Even ...


CENVAT Credit Allowed for Input Services in Manufacturing Process Under Notification No. 214/86, Even if Not 'Manufacture'.

May 7, 2020

Case Laws     Central Excise     AT

CENVAT Credit - input services - exempt services or not - Even if the process carried out by the appellant does not amount to ‘manufacture’, when N/N. 214/86 comes into application it has to be understood that the job worker is undertaking part of the manufacturing activity on behalf of the principal manufacturer - credit allowed.

View Source

 


 

You may also like:

  1. Cenvat Credit - input services - Management Consultancy Services - nexus with manufacturing activity established - credit allowed - HC

  2. Cenvat Credit - Input Services - commission agent service - nexus with manufacturing - credit allowed - AT

  3. Job work - Reversal of CENVAT Credit - Even though the goods manufactured under Notification 214/86- CE, the CENVAT Credit in respect of inputs used in the said goods is...

  4. Cenvat credit - job work - input services used in the manufacture of job worked goods exempted under Notification No.214/86-CE is admissible. - AT

  5. Availability of cenvat credit on the services availed by job worker exclusively manufacturing the goods on behalf of respondent while availing exemption under...

  6. Cenvat Credit - Denial of input service credit in the hands of Job worker who is availing the benefit of exemption notification no. 8/2005 ST and 214/86 CE and did not...

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

  8. Cenvat Credit - input services - services of empty containers sent back to the yard - credit allowed - AT

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

  10. 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...

  11. Reversal of CENVAT Credit - for the purpose of formula under rule 6(3A) is only total CENVAT credit of common input service and cannot include CENVAT credit on input...

  12. CENVAT Credit - The input service credit cannot be denied on the ground that it is shown in the ER1 return instead of the ST3 returns since the cross utilization of...

  13. The Tribunal allowed the appeal filed by the appellant and set aside the impugned order disallowing CENVAT credit taken on input services used in BTS (Base Transceiver...

  14. Disllowance of CENVAT Credit - Cenvat Credit on input services availed by the Job Worker availing exemption under Notf. No. 214/ 86-CE - credit allowed - AT

  15. CENVAT credit on the input used by the jobworker for the manufacture of goods on jobwork basis under Notification No.214/86-CE dated 25.03.1986 - Rule 6(3)(b) which is...

 

Quick Updates:Latest Updates