CENVAT Credit - input services - rail freight - Credit has been ...

Case Laws Central Excise

July 8, 2023

CENVAT Credit - input services - rail freight - Credit has been denied by the appellate authority only on the grounds that the assessable value has not been indicated. This has been satisfactorily explained by the learned counsel that that the freight amount mentioned in all the RRs is the assessable amount for the disputed period. Once the payment of tax is not disputed, and the receipt of service is not disputed - Credit allowed - AT

View Source

← Previous Next →

CENVAT Credit - input services - rail freight - Credit has been ...

Case Laws Central Excise

July 8, 2023

You may also like:

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 - 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...

The Appellate Tribunal addressed the issue of CENVAT Credit for insurance services and air travel agency services u/s Rule 2(l) of the Cenvat Credit Rules, 2004. It was...

CENVAT Credit - trading activities - Rule 6 of CENVAT Credit Rules, 2004 deals solely with the situation of CENVAT Credit resulting from exempted services and exempted...

CENVAT Credit - input services - ‘ventilation stopping area and isolation stopping area’ cannot be called as civil structure, accordingly, CENVAT Credit availed by the...

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

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...

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

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

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

CENVAT Credit - input services - appellant is eligible for credit on gardening and house-keeping services - AT

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

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

CENVAT credit - input services - the input services have suffered service tax and CENVAT credit can be taken by the appellant and the registration is not a mandatory...

CENVAT credit - credit availed on this service is denied for the reason that rail freight was brought under service tax net only w.e.f 01.09.2009 - appellants are...

Quick Updates: