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
Service Tax - Highlights / Catch Notes

Home Highlights January 2024 Year 2024 This

Cenvat credit - input services - quality and efficiency of the ...

Case Laws     Service Tax

January 10, 2024

Cenvat credit - input services - quality and efficiency of the output service - nexus with output services - the definition provides for credit of both types of input services, the benefit of which is either received directly or indirectly. There is no such restriction in the definition under Rule 2(l) - the Order of the Court below is non-speaking and cryptic.- AT

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. Refund of CENVAT Credit - input services - nexus with the out put service - the department is not permitted to question the eligibility of CENVAT credit at the time of...

  4. Refund of CENVAT credit - nexus of input services with the output services - In view of the clarification given by the tax research unit of CBEC vide their letter, the...

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

  6. 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...

  7. CENVAT credit - input services - credit was availed prior to registration - Input services includes the services used in relation to settingup, modernization, renovation...

  8. CENVAT credit - As long the service is provided by the service provider for which any input service is received and used for providing output service, the Cenvat credit...

  9. Cross utilization of CENVAT Credit - input services - With effect from 2004 when Cenvat Credit Rules, 2004 were issued, it was stated clearly that cross utilization of...

  10. CENVAT Credit - The adjudicating authority does not dispute the usage of impugned input services for providing the output services but has disallowed the credit only on...

  11. Refund of CENVAT Credit - input services - input services in respect of STPI unit and used the same in the export of services - In view of the clarification given by the...

  12. Cenvat Credit -Nexus btw input services and business is must - HC

  13. 100% EOU - Refund of CENVAT Credit - Nexus of input services with export - there can be cases where the input service was for output service A which is domestically sold...

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

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

 

Quick Updates:Latest Updates