Home Highlights March 2017 Year 2017 This

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1. Reversal of Cenvat credit - Inputs found short in factory premises were written off - Shortages written off should be available in the factory prenises for Cenvat credit...

2. 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...

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

4. CENVAT Credit - trading activities - Rule 6 of CENVAT Credit Rules, 2004 deals solely with the situation of CENVAT Credit resulting from exempted services and exempted...

5. 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...

6. 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...

7. 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...

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

9. 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...

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

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

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

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

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

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