Register My Bookmarks My Queries (D. Forum) My Replies (D. Forum) My Articles My Inbox (PM) Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    The Madras High Court addressed a case involving...     TaxTMI    The Karnataka High Court determined tax and penalty...     TaxTMI    The Ministry of Finance, Department of Revenue,...     TaxTMI    Instruction No. 15/2024-Customs, issued by the...     TaxTMI    The Delhi High Court held that the Indian...     TaxTMI    The ITAT Delhi ruled on the correct classification...     TaxTMI    The Madras High Court found a violation of natural...     TaxTMI    The High Court quashed penalty u/s E-Way Bill...     TaxTMI    The case involves a challenge to the extension of...     TaxTMI    The ITAT Ahmedabad addressed the validity of an...     TaxTMI    The Gujarat High Court held that the applicant, as...     TaxTMI    The ITAT Delhi considered the validity of a...     TaxTMI    The notification u/s 3 & 5 of CGST Act and u/s 3 of...     TaxTMI    The case concerns the liability of an exporter to...     TaxTMI    The Instruction issued by the Government of India...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

CENVAT Credit - common input services - non-maintenance of ...

Case Laws     Service Tax

August 10, 2018

CENVAT Credit - common input services - non-maintenance of separate records - Rule 6(3)(i) - only the Cenvat credit in respect of input services relatable to their uses in the exempted services is required to be reversed on proportionate basis.

View Source

 

← Previous Next →

 

You may also like:

  1. 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...

  2. Extended period of limitation - CENVAT Credit - common input services on trading activity / traded goods - non-maintenance of separate accounts under Rule 6(2) of Cenvat...

  3. 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...

  4. 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...

  5. 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...

  6. Non-payment of service tax on the input services - removal of input as such from the factory - requirement of reversal of CENVAT Credit as per the provisions of sub-rule...

  7. CENVAT Credit - Rule 6(3) of CCR - If the appellant has not availed Cenvat credit in respect of ‘Common Cenvatable Input Services’ the provisions of Rule 6(3) would not...

  8. CENVAT Credit - common inputs and input services - it is an undisputed fact that the appellant had reversed the entire amount of Cenvat credit as required under Rule...

  9. Reversal of CENVAT credit - Rule 6 - providing taxable and exempted services - the asssessee cannot choose to maintain separate account in respect of common input...

  10. 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...

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

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

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

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

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

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
C: Amendment in Appendix - 6B of FTP/ HBP, 2023.
N: Amendment in item description of Glufosinate Technical covered under H...
F: Composition scheme
F: Customer Free of charge supply - scheme to be mentioned in Shipping bi...
A: No Service Tax payable on freight margin recovered from the customer i...
A: EVERY ERRONEOUS DECISION BY LOWER COURT NOT AMENABLE TO WRIT OF CERTIO...
A: A NEW HORIZON FOR AI REGULATIONS
A: Remedy cannot be availed under writ jurisdiction when alternate remedi...
H: Seizure order declared illegal by High Court. BI (EO) lacked authority...
H: Deduction u/s 11(1) on accumulated income. Donations not hit by Explan...
H: Restriction on set-off of loss from house property upheld as constitut...
H: Salary income: One-time payment to ESOP holders not taxable as perquis...
H: Interest received on compensation from auction sale deemed capital rec...
H: Reassessment proceedings u/s 147 after 4 years lacked fresh material. ...
H: Validity of reassessment u/s 148 challenged - AY 2013-14 beyond block ...
H: Legal right to challenge auction of HUF properties granted. Lis Penden...
H: Addition as unexplained income was unjustified. Lack of proof on trans...
H: Exemption u/s 54F for investment in residential house denied. Property...
H: Discrepancy in Form 26AS & income return resolved. Salary disallowance...
H: Payments to overseas entities not liable for TDS, deemed as relocation...
H: Disallowance of royalty payment & TDS u/s 195 upheld in favor of asses...
H: Rectification of mistake u/s 154 beyond limitation period - AO's duty ...
H: Non-taxable contributions from members upheld under doctrine of mutual...
F: treatment of liability in case of transfer of business
F: ITC disalowed us/ 16(4) due filled return after cutoff date.
A: Reasonable accounting estimates are acceptable under provisions relati...
A: Share Transfer Vs Share TransmissionShare Transfer Vs Share Transmissi...
A: Department should seek document/clarification if required from assesse...
A: Does MRA answer the BIS Conundrum for Foreign Manufacturers
A: HOW WILL GST APPELLATE TRIBUNALS FUNCTION