Home Highlights August 2013 Year 2013 This

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1. Mandap Keeper - Split of the charges - hall charges and supply of food - levy of service tax - the services rendered by the mandap keepers as caterer would also be...

2. 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...

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

4. Mandap Keeper Service - functions and activity of giving hotel rooms while organising functions in hotels is entirely different from Mandap Keeper Service - appellant...

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

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

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

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

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

10. Mandap Keeper Services - the hotel rooms hired by the persons at the time of hiring the mandap/garden area to conduct marriage etc. - room charges for letting out the...

11. Classification of services - non-profit organization mainly engaged in promotion of art and culture - Mandap Keeper Service or renting of immovable service - The usage...

12. Demand of service tax - services rendered by the mandap keepers as a caterer would also be liable to service tax under the category of ‘Mandap Keeper Services'. - AT

13. CENVAT Credit - input services or not - The appellant has successfully established that these three zonal offices are integral part and parcel of the appellant only and...

14. CENVAT credit - input service distribution - credit in respect of input services utilised at the R&D centres of the appellant company and transferred to factory through...

15. Car parking facility has been held to constitute input service in relation to the business of mandap keeper service - AT