Home Highlights October 2013 Year 2013 This

You may also like:

1. Cenvat Credit - CTD bar invariably used for construction purpose, which cannot be allowed as inputs - AT

2. Denial of CENVAT Credit - prima facie view that the appellant is not eligible to take cenvat credit on inputs and capital goods used in the construction of the mall and...

3. CENVAT Credit - inputs - The Angles and Panels used in the storage tanks, which ultimately used for providing storage and warehousing service, are eligible to credit -...

4. Input tax Credit - Coal is a raw material for manufacturing of cement or not - in the present case, the coal used in the process of manufacture of cement is indeed an...

5. CENVAT Credit - input service - the appellant would be entitled to avail CENVAT credit of the input service received in relation to renovation or repairs of factory and...

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

7. Input Tax Credit - solar power panels procured and installed - blocked credit- When Electricity energy manufactured using the Solar Panels were supplied to TANGEDCO...

8. Cenvat Credit - inputs used in construction of storage tank [temperature controlling facility] (Chapter 73.09 or 84.19) - prima facie, they are eligible for cenvat credit - AT

9. Input ax credit - GST paid on building materials, such as cement, concrete, bricks, cement or marble or stone slabs or tiles, paint, polish and any other building...

10. Denial of CENVAT Credit - demand of service tax under the category of renting of immovable property - construction services - CENVAT credit on input services which are...

11. 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...

12. CENVAT Credit - Construction of the Hotel Building - commonly used input services - security services - Internet Services - in view of Rule 6(5) of CCR thereof no...

13. Input Tax Credit - Inputs - Promotional Products/Materials & Marketing items used by the Appellant in promoting their brand & marketing their products - The goods...

14. Reversal of cenvat credit - It is now a settled proposition that reversal of cenvat credit even after manufacture of the goods and/or clearance thereof amounts to not...

15. CENVAT Credit - input services - constructions services used in excavation of ponds etc. - credit pertains to renovation/repair services - some part belongs to repair...