Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

CENVAT Credit on Air ticket

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Dear Sir, our Company, manufacturing unit and doing small amount of service tax on re-work and under RCM also , has been purchasing air ticket though Travel agent for the tour of our employee and consultants as well. Now query is that are we eligible to avail CENVAT Credit - (a) on service tax charged in the Air ticket ; (b) on service tax on service charges charged by Air Travel Age .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nt. Regards Pradeep Jain - Reply By Rajagopalan Ranganathan - The Reply = Sir, There are lots of case laws regarding the query raised by you. According to these decisions you are eligible to take credit of service tax paid on Air ticket charges and service charges charged by Air Travel Agent. - Reply By KASTURI SETHI - The Reply = Sh.Pardeep Jain Ji, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... If you can prove relationship between input service and output service, you can take credit otherwise it is not free from litigation. Whenever any assessee takes credit on the basis of case laws, it is not doubt-free as each and every case has different facts and circumstances. Trace out a ditto case and then analyse the situation whether you are able to establish relationship between input serv .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ice and output service or in relation to manufacture of excisable product. - Reply By Ganeshan Kalyani - The Reply = If credit amount is substantial and there are similar case law then credit may to taken but with risk of litigation. The department may not accept certain case laws. In that situation you will have to fight out the case with the help of an Consultant or inhouse tax person. Thanks. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... - CENVAT Credit on Air ticket - Query Started By: - Pradeep Jain Dated:- 6-1-2017 Service Tax - Got 3 Replies - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates