Home Highlights April 2014 Year 2014 This

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1. 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...

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

3. SEZ unit - Recovery of CENVAT Credit alongwith interest and penalty - the appellant is not claiming the benefit of the Exemption Notification, but is claiming CENVAT...

4. CENVAT Credit - input service availed by the appellant at the depot level - The case involved the admissibility of Cenvat Credit on service tax paid for clearing and...

5. 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...

6. Eligibility to make adjustment of excess service tax paid against future service tax liability - Claim of Excess service tax paid due to issuance of revised invoice -...

7. 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...

8. Utilization of CENVAT Credit - appellant, who received services from overseas service providers and discharged service tax under reverse charge mechanism, is eligible to...

9. Demand of service tax - Valuation - TDS deposited to the Income Tax department in relation to the payment made to the Foreign Service Provider - It can be seen from...

10. Cenvat Credit - duty paying documents - self service tax paid challans - service tax paid on ocean freight services availed - It is apparent that the claim of the...

11. 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...

12. CENVAT Credit - credit of 100% of service tax paid on works contract service instead of 50% under partial reverse charge basis - on the service tax paid by the appellant...

13. CENVAT Credit - During the period, the credit cannot be utilised in excess of 20% of the amount of service tax payable on taxable output services. Therefore, if service...

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

15. 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...