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SCOPE OF EXEMPTED SERVICES FOR CENVAT CREDIT

Service Tax - By: - Dr. Sanjiv Agarwal - Dated:- 1-9-2015 - Exempted Services [Rule 2(e)] Exempted services would include only services (not goods) which are taxable services but are exempt from the whole of service tax leviable thereon (such as serv .....

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4 (i.e. services out of service tax net). Thus, exempted services should be - (i) taxable services exempt from service tax, or (ii) services on which service tax has not been levied. One of the essential condition is that in case of taxable services, .....

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xempted services. W.e.f. 1.4.2011 exempted service shall include trading activity vide Notification No. 03/2011-CE(NT), dated 1.3.2011. W.e.f. 1.7.2012, it will include wholly exempt services, services under section 66B and services on which conditio .....

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redit of rent paid on premises used for trading purposes and also engaged in repair, maintenance and servicing of motor vehicles. In some cases, premises were exclusively used for repair, maintenance and servicing only. Department sought reversal of .....

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extended period of limitation and ordered pre-deposit of entire demand with interest. It was held that a dealer of motor vehicle was not entitled to credit of rent paid for building used for trading purposes; but, in case of services used for both t .....

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1) TMI 1332 - BOMBAY HIGH COURT]. In Woodward Governors India Ltd v. CCE, Delhi-IV 2014 (5) TMI 418 - CESTAT NEW DELHI, where assessee had availed Cenvat credit of input services on goods manufactured and also on trading activities undertaken, it was .....

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ct or providing of taxable services, the Cenvat credit could be denied only in the proportion to the extent the input services had been used in or in relation to the trading activity. Moreover, when the assessee were filing returns in respect of thei .....

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