Since the services of renovation and modernization were provided ...

Service Tax

September 26, 2016

Since the services of renovation and modernization were provided by the service provider in the form of works contract which is excluded from the definition of input service, Cenvat credit was rightly denied. - AT

View Source

← Previous Next →

Since the services of renovation and modernization were provided ...

Service Tax

September 26, 2016

You may also like:

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

CENVAT Credit - Works Contract Services - Input Services - The expression “modernisation, renovation or repairs of a factory” was appearing in the definition of ‘input...

Eligibility of avail ITC - Works contract services - input services - Housing society - The society itself is not works contract service provider, nor it is in the...

CENVAT credit - input services - once the expression setting up has been deleted from the scope of input service, all services used for modernization, renovation or...

Consumption of goods by service provider during the provision of the service does not automatically convert the service into work contract. - Even consultancy service...

Valuation - The cost of free supply of goods provided by the service recipients to the service provider is neither an amount “charged” by the service provider nor can it...

Refund claim of input service tax credit - input service or not - Erection, Commissioning & Installation Services - Construction or execution of works contract of a...

CENVAT Credit - input services - Works Contract Services in so far as they are used for laying of foundation or making of structure for support of capital goods - even...

Rejection of Refund claim - Whether the service provided by the appellant to GSPHCL is service provided to a governmental authority? - The GSPHCL is a 100% owned by...

Cenvat Credit - The inclusive part of the definition includes services related to modernisation, renovation and repair of factory. These works in my opinion would fall...

Classification of services - job work in the factory premises - service provider provided the manufacturing activity in the factory of service recipient with the help of...

CENVAT Credit - credit on retained amount - Rule 4(7) of CCR 2004 - The credit of full service tax paid by the service provider in respect of services provided would be...

Erection, commissioning or installation service - Since the appellant admittedly provide works contract service and the definition of works contract service specifically...

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...

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: