Home Highlights November 2016 Year 2016 This

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1. Input service credit - transportation of cane seeds and bio manure to the place of the farmers - services availed by the appellant is having a nexus indirectly to the...

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

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

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

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

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

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

8. Cenvat Credit on GTA services for outward transportation charges - cenvat credit of the service tax paid on the outward transportation is eligible and allowed - AT

9. CENVAT Credit - input services - Outward Transport Service - the valuation of goods is on MRP basis. In such circumstances as per the plain reading of the Input Service...

10. 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...

11. CENVAT Credit - input services - GTA services - It is clear that as per Section 4(3)(c)(iii) of Central Excise Act, 1944, the definition of ‘Place of Removal’ means the...

12. CENVAT credit - input services - the input services have suffered service tax and CENVAT credit can be taken by the appellant and the registration is not a mandatory...

13. CENVAT Credit - input services - Goods Transport Agency (GTA) services - outward transportation - The ‘place of removal’ is the premises of the buyer, not the factory...

14. Cenvat Credit - Input services - place of removal - GTA Service - all the services upto the port of export are input services and service tax paid on such input services...

15. CENVAT Credit - input services - GTA service - Admittedly, services of GTA and Manpower Supply Agency Service have been received only for the sake of accounting at Head...