Benefit of input service tax credit was denied due to failure to ...

Cenvat credit denied for delay in submitting records, re-examination ordered on eligibility & net receipts basis demand.

Case Laws Service Tax

August 23, 2024

Benefit of input service tax credit was denied due to failure to submit Cenvat credit account showing credit taken in books within one year from invoice date. Commissioner (Appeals) should re-examine eligibility for adjustment against demand for 2014-15, 2016-17 & 2017-18 after considering supporting documents. Service tax demand calculated on net receipt basis upheld, except for Rs.47,683/- confirmed after incorrect abatement percentage applied. Extended period of limitation invoked correctly as wrong practice followed cannot be considered disclosure of facts. Order partly set aside for re-determination of Rs.47,683/- demand, adjustment eligibility for certain years, and consequential penalty. Remaining findings upheld as no error substantiated.

View Source

← Previous Next →

Benefit of input service tax credit was denied due to failure to ...

Cenvat credit denied for delay in submitting records, re-examination ordered on eligibility & net receipts basis demand.

Case Laws Service Tax

August 23, 2024

You may also like:

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

Eligibility for CENVAT credit – Renting of Car Parking Space - credit allowed - AT

Correctness of erasure of credit already availed by prospective invalidation of eligibility for retention of credit that would subject those services already procured...

Refund of CENVAT Credit - services related to Information Technology (ITSS) - The appellate tribunal analyzed submissions regarding the eligibility for refund on ITSS,...

Denying of CENVAT Credit - Availment of credit on the basis of Advice of Transfer Debit - procedural lapse cannot be considered as a reason to deny Cenvat credit involved - AT

Violation of principles of natural justice - denial of cross-examination - revocation of customs broker license, forfeiture of security deposit, and penalty imposed by...

CENVAT credit - capital goods installed in the distillery plant used for manufacture of Ethyl Alcohol - The CESTAT ruled in favor of the appellant, emphasizing that...

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 - ISD - distribution of input service credit - credit denied on the ground that credit could be distributed by Parle only to its own manufacturing unit...

Cenvat Credit - pre-mature credit on input services - credit availed before making payment - Scope of Rule 4(7) of Cenvat Credit Rules, 2004 - credit cannot be denied - AT

Refund of unutilized Cenvat credit - Other than Rule 5 of Cenvat Credit Rules, there is no other provision either in Cenvat Credit Rules, 2004 or in Central Excise...

Refund of CENVAT Credit - export of output services - Without denying the CENVAT Credit taken/ availed by the appellant in their book of accounts during the relevant...

Eligibility of Cenvat Credit on Advances paid towards taxable service - Article

CENVAT Credit - fake invoices - credit availed based on invoices without actually receiving the goods - It is evident that except for the evidence in the form of...

Eligibility of CENVAT credit - Input services or not - insurance service - premium for the master insurance policy issued to the appellant - The Cenvat credit was denied...

Quick Updates: