Home Highlights February 2013 Year 2013 This

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1. CENVAT Credit - input services - Irrespective of the person whether it is service recipient or service provider is liable to pay the service tax but so long the service...

2. 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...

3. CENVAT credit - whether the Cenvat credit in respect of service tax paid on services received at Depot by the appellant are admissible? - Held Yes

4. 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...

5. Wrongful availment of CENVAT Credit or not - inclusive of service tax contract - appellant shall be entitled to take Cenvat Credit on the amount of service tax paid by...

6. 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...

7. CENVAT Credit - input services that were received by the appellants outside their factory premises - Till the time it can be shown that input services have been used by...

8. Refund of service tax paid by utilizing the Cenvat credit denied - Retrospective exemption - In the present case while taking the Cenvat credit the output service were...

9. Re-credit of CENVAT - the Respondent had paid service tax from cenvat credit, but the same was objected by the department then paid the said service tax amount in cash -...

10. Utilization of CENVAT Credit - appellant, who received services from overseas service providers and discharged service tax under reverse charge mechanism, is eligible to...

11. Input Services - Cenvat credit in respect of insurance service of factory premises allowed - AT

12. Refund claim on service tax paid on reverse charge basis denied - the refund of CENVAT Credit on the input service is admissible under Rule 5 of the CENVAT Credit Rules - AT

13. CENVAT Credit - Input Services - services of electricity expenses in connection with their head office - The location of the head office is immaterial so long it is used...

14. 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...

15. CENVAT credit - Even though the service is not used in the appellant factory, but received and used in different factory of the same company, credit cannot be denied - AT