Cenvat credit - Input services - Nexus with Business / ...

Cenvat Credit Allowed: Input Services Considered Business-Related Without Revenue's Contrary Evidence.

September 4, 2013

Case Laws Central Excise AT

Cenvat credit - Input services - Nexus with Business / manufacturing activity - Where the expenditure is incurred by the company in its books of accounts there is a presumption in favour of the appellant that the service is availed in relation to their business. So long as Revenue has not proved anything to the contrary - credit allowed - AT

View Source

← Previous Next →

Cenvat credit - Input services - Nexus with Business / ...

Cenvat Credit Allowed: Input Services Considered Business-Related Without Revenue's Contrary Evidence.

September 4, 2013

Case Laws Central Excise AT

You may also like:

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

Eligibility of claiming CENVAT credit for service tax paid on renting immovable property services. The lower authority denied the credit, considering it as a service...

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...

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

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

Cenvat Credit - Input Services - commission agent service - nexus with manufacturing - credit allowed - AT

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

The Tribunal allowed the appeal filed by the appellant and set aside the impugned order disallowing CENVAT credit taken on input services used in BTS (Base Transceiver...

CESTAT held that the appellant is eligible for Cenvat credit in three key aspects: (1) outward transportation to franchisee outlets as place of removal, (2) sales...

Cenvat Credit - Input services - prior to date of registration - export of services - refund allowed - AT

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

CENVAT Credit - various input services - Restaurant Services - short term accommodation services - since these services are related to business, credit allowed.

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

The Appellate Tribunal addressed the issue of CENVAT Credit for insurance services and air travel agency services u/s Rule 2(l) of the Cenvat Credit Rules, 2004. It was...

Cenvat credit on Roadside Assistance Service allowable as post-sale customer facilitation service related to business. Credit on Market Research Study disallowed as...

Quick Updates: