Payment of Service tax was not made through challan instead the ...

Service Tax Paid Using Cenvat Credit Account Debit Entry Instead of Challan, Cenvat Credit Allowed.

September 24, 2012

Case Laws Central Excise AT

Payment of Service tax was not made through challan instead the payment was made through debit entry in the Cenvat credit account - cenvat credit allowed on the basis of debit entry - AT

View Source

← Previous Next →

Payment of Service tax was not made through challan instead the ...

Service Tax Paid Using Cenvat Credit Account Debit Entry Instead of Challan, Cenvat Credit Allowed.

September 24, 2012

Case Laws Central Excise AT

You may also like:

Wrong Utilization of Cenvat credit – On payment of such service tax in cash, the credit utilized by them for payment of such service tax would be credited in their...

CENVAT Credit - input services - Irrespective of the person whether it is service recipient or service provider is liable to pay the service tax but so long the service...

Eligibility to make adjustment of excess service tax paid against future service tax liability - Claim of Excess service tax paid due to issuance of revised invoice -...

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...

Cenvat credit - Once the credit is availed, the use of such credit is governed by Rule 3 of the Cenvat Credit Rules, 2004. Sub-Rule (4) of the said Rule stipulates that...

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 where service tax was paid under reverse charge - Goods Transport Services (GTA) and Business Auxiliary Services (BAS) - service tax...

Refund of credit availed on the service tax paid on input services - The services having been exported, the service tax paid on the input services used for export of...

Wrongful availment of CENVAT Credit or not - inclusive of service tax contract - appellant shall be entitled to take Cenvat Credit on the amount of service tax paid by...

Cenvat credit on the strength of debit notes - title of the duty paying documents, i.e. 'debit note' instead of 'invoice, bill or challan' does not make a difference...

Cenvat Credit - duty paying documents - self service tax paid challans - service tax paid on ocean freight services availed - It is apparent that the claim of the...

Cenvat credit - duty paying documents - debit note cum bills - duplicate copies of invoice - credit allowed - AT

Revision of service tax return after 90 days to avail and utilize cenvat credit - No justifiable reason for grant of refund of service tax paid in cash. However, as the...

Denial of CENVAT credit for expenses incurred at unregistered branches and the demand raised by revenue authorities. The key points are: The appellant undertakes...

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

Quick Updates: