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 January 2022 Year 2022 This

CENVAT Credit - input services - Goods Transport Agency (GTA) ...

Case Laws     Central Excise

January 5, 2022

CENVAT Credit - input services - Goods Transport Agency (GTA) services - outward transportation - The ‘place of removal’ is the premises of the buyer, not the factory gate of the seller, as the finished goods are cleared by the appellant on ‘FOR destination basis’ - the appellant is entitled to cenvat credit on the GTA services for outward transportation of the goods sold on FOR destination basis - AT

View Source

 


 

You may also like:

  1. CENVAT credit - input services or not - GTA - Cenvat Credit on goods transport agency service availed for transport of goods from place of removal to buyer’s premises...

  2. CENVAT Credit - input services - Services of GTA outward for transport of gold - On going through the relevant invoice of service, the service is not for GTA but it is...

  3. CENVAT Credit - input services - Outward Transport Service - the valuation of goods is on MRP basis. In such circumstances as per the plain reading of the Input Service...

  4. CENVAT Credit - Input services in relation to GTA - Cenvat Credit on goods transport agency service availed for transport of goods from place of removal to buyer’s...

  5. CENVAT Credit - input service - Goods Transport Agency Service - is the assessee entitled to claim Cenvat credit of the service tax paid on the GTA-service even though...

  6. CENVAT Credit - scope of definition of input service - outward transportation of the goods - place of removal - In present case, the buyer was retaining the right even...

  7. CENVAT credit - GTA service - outward transportation of cement - as goods have been supplied by the appellant on FOR basis to the buyers place and included the value of...

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

  9. Cenvat Credit – input services - GTA service – procurement of fly ash and supply of cements - round trip transport - freight charges for both types of transports were...

  10. CENVAT Credit - input services - GTA services - It is clear that as per Section 4(3)(c)(iii) of Central Excise Act, 1944, the definition of ‘Place of Removal’ means the...

  11. CENVAT Credit - input services - GTA service - Admittedly, services of GTA and Manpower Supply Agency Service have been received only for the sake of accounting at Head...

  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. Classification of service - Supply of services including transportation, packing, loading, unloading & unpacking - GTA service or not - transport of goods by road - The...

  14. Classification of Services - GTA Services - consignment note issued by the Applicant - actual transportation done by third party - GST is payable at the Rate of 5%...

  15. CENVAT Credit - input services - Goods Transport Agency service - Cenvat credit available could be utilised by the respondent to discharge its obligation of payment of...

 

Quick Updates:Latest Updates