Cenvat credit - Common Input services belongs to three units but ...

Service Tax

May 2, 2016

Cenvat credit - Common Input services belongs to three units but whole of the credit was availed at one unit - assessee has been able to prove that all the three units are one and the same, have common management - credit allowed - HC

View Source

← Previous Next →

Cenvat credit - Common Input services belongs to three units but ...

Service Tax

May 2, 2016

You may also like:

Input tax credit on common services - Eligibility of Head Office to avail ITC - in the instant case, it is observed that the common input services received by the...

CENVAT Credit - Trading activity - Merely because the appellant trading unit had mentioned the service tax registration number of the service unit while issuing...

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...

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...

CENVAT credit - input services - Appellant was entitled to avail the Cenvat Credit on the three services, namely, construction service, clearing and forwarding service...

Reversal of CENVAT Credit - for the purpose of formula under rule 6(3A) is only total CENVAT credit of common input service and cannot include CENVAT credit on input...

Removal of Inputs as such – no need to reverse Cenvat credit availed on Input Services

CENVAT Credit - input service distribution (ISD) - there is no restriction in the rule that the Central unit cannot avail the whole credit accruing through its unit for...

Cenvat credit - Once the credit is availed, the use of such credit is governed by Rule 3 of the Cenvat Credit Rules, 2004. Sub-Rule (4) of the said Rule stipulates that...

SEZ unit - Recovery of CENVAT Credit alongwith interest and penalty - the appellant is not claiming the benefit of the Exemption Notification, but is claiming CENVAT...

CENVAT credit - input services - insurance services of employees - if the appellants have availed credit on service tax paid in respect of employees of other units, they...

Scope of advance ruling application - Input Tax Credit - common input services utilized for both taxable as well as exempted supply - the Appellant has sought a ruling...

CENVAT Credit - input service availed by the appellant at the depot level - The case involved the admissibility of Cenvat Credit on service tax paid for clearing and...

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

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...

Quick Updates: