Home Highlights November 2013 Year 2013 This

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

2. CENVAT credit - job-work - the service tax provider i.e. job worker has opted to pay service tax without availing the exemption N/N. 8/05-ST which cannot be objected,...

3. Business Auxiliary Services - Job work - ‘yamming process’ amount to manufacture - not liable to service tax - AT

4. Cenvat credit of Service tax paid by the service provider is available to the service recipient under Rule 3 even if Job worker was exempt from payment of service tax - AT

5. Cenvat credit – credit of service tax paid on GTA service while claiming the same as re-reimbursement of expenses for providing Business auxiliary services - credit not...

6. Cenvat credit - eligibility - service tax paid on crushing charges to the job worker - there is no justifiable reasons for denial of part of credit of service tax...

7. 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...

8. Cenvat credit - Business Auxiliary Service - Services of commission agents – if the Cenvat Credit Rules permit Cenvat credit in respect of certain services, the same has...

9. Cenvat credit - input services where service tax was paid under reverse charge - Goods Transport Services (GTA) and Business Auxiliary Services (BAS) - service tax...

10. Refund claim of Cenvat credit - Export - Nexus between input and output service - service tax paid on business auxiliary service - ST paid on reverse charge basis -...

11. 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...

12. CENVAT Credit - service tax paid by job-worker - The credit of tax “paid” is available to the recipient and the law does not talk about the tax payable. As such, the job...

13. Levy of service tax - The appellate tribunal addressed various issues raised by the appellant concerning service tax demands and CENVAT credit disallowances. They found...

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. 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...