Home Highlights December 2011 Year 2011 This

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1. 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...

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

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

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

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

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

7. Denial of CENVAT CRedit - Nexus with manufacture - credit taken on supplementary invoices allowed - AT

8. Cenvat credit - duty paying documents - debit note cum bills - duplicate copies of invoice - credit allowed - AT

9. Cenvat credit denied on the basis of invoices issued by the Input Service Distributors (ISD) - Cenvat credit of services used at Mumbai Offshore - Credit allowed - HC

10. CENVAT Credit - duty paying invoices - performa invoices - the documents required under the Rule 9 are not confined to merely invoices but these may be any documents,...

11. Cenvat Credit - eligible input services - Insurance on Plant & Machinery - Courier Services - Royalty Charges - Credit taken on ISD invoices - credit allowed on all the...

12. Cenvat Credit - rejection of CENVAT Credit based on non registration of input service distributor - receipt of input services at head office - credit allowed - AT

13. Denial of Cenvat credit – credit cannot be denied on the input service on the mere ground of non-mention of registration number in the invoices - stay granted on this count - AT

14. Cenvat Credit - appellants are entitled for input service credit on real estate agent - Credit allowed - AT

15. Cenvat Credit - Input services - prior to date of registration - export of services - refund allowed - AT