Cenvat credit of service tax - Rule 4(7) - Proportionate credit ...

Service Provider Entitled to Full Cenvat Credit Despite Withheld Payment u/r 4(7) in Service Tax Case.

August 19, 2013

Case Laws Service Tax AT

Cenvat credit of service tax - Rule 4(7) - Proportionate credit equal to amount received - certain amount withheld by the recipient of services while making payment to service provider - service tax has been paid by the service provider on the full invoice value, even though certain amount was withheld - Rule 4(7) not applicable - full credit allowed - AT

View Source

← Previous Next →

Cenvat credit of service tax - Rule 4(7) - Proportionate credit ...

Service Provider Entitled to Full Cenvat Credit Despite Withheld Payment u/r 4(7) in Service Tax Case.

August 19, 2013

Case Laws Service Tax AT

You may also like:

CENVAT Credit - credit on retained amount - Rule 4(7) of CCR 2004 - The credit of full service tax paid by the service provider in respect of services provided would be...

Cenvat credit - availed input services credit without payment of value of input service and service tax on such service to the provider of services - violation of Sub...

Cenvat Credit - pre-mature credit on input services - credit availed before making payment - Scope of Rule 4(7) of Cenvat Credit Rules, 2004 - credit cannot be denied - AT

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...

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...

Cenvat Credit - demand of interest - appellant had taken input service credit even before payments were made, in contravention of Rule 4(7) of CCR, 2004 - appellant...

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...

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

The Tribunal, after examining relevant provisions, held that the insurance service provided by the Deposit Insurance Corporation to banks is an 'input service', and...

CENVAT Credit - invoice has been issued by the service provider much later than 14 days - cenvat credit cannot be disallowed in the hands of the service recipient by...

CENVAT Credit on retained amount - credit of service tax paid on input services - certain percentage of the stipulated payment was withheld by the respondent on account...

CENVAT credit - As long the service is provided by the service provider for which any input service is received and used for providing output service, the Cenvat credit...

Wrongful transfer of credit attributable to all units by the Input Service Distributor (ISD) exclusively to the respondent, contravening the second proviso to Rule 3(4)...

CENVAT Credit - assessee was not registered during the relevant period - They become eligible at the time after taking the registration by the Service Providers and...

CENVAT Credit - duty paying invoices - performa invoices - the documents required under the Rule 9 are not confined to merely invoices but these may be any documents,...

Quick Updates: