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Service Tax - Highlights / Catch Notes

Home Highlights January 2015 Year 2015 This

CENVAT Credit - credit allocated to it by its head office as ...

Service Tax

January 8, 2015

CENVAT Credit - credit allocated to it by its head office as input service distributor - ISDs was not registered - procedural law should not dominate over the substantial law to deprive the litigant from the process of justice - credit allowed - AT

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  2. CENVAT Credit - Cenvat credit on the invoices issued by appellants head office before getting the head office registered under Input Service Distributor (ISD) - Credit...

  3. ITC - non registration of office as input service distributor - appellant cannot be denied Cenvat Credit availed by them in the absence of registration as input service...

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  5. CENVAT Credit - invoices in the name of their Head Office, whereas the Head Office was not registered as an Input Service Distributor - stay granted partly - AT

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  8. Cenvat credit on services rendered to head office - Input Service Distributor - HO has not issued any invoice - appellants are eligible for the credit - AT

  9. CENVAT Credit - Input Services - services of electricity expenses in connection with their head office - The location of the head office is immaterial so long it is used...

  10. Denial of CENVAT Credit - whether appellant is entitled to avail Cenvat Credit on the services which has been availed by their Head Office and the Head Office is not...

  11. CENVAT credit - Scope of input services - Input services received at their Head Office and subsequently distributed to the appellant herein - In the absence of any doubt...

  12. Cenvat Credit - Non-registration of Head Office as Input Service Distributor - Special provisions prevail over the general provisions and should be given full effect to...

  13. CENVAT Credit - input services or not - The appellant has successfully established that these three zonal offices are integral part and parcel of the appellant only and...

  14. Head office not registered as Input Service Distributor – Invoices issued by Service Provider in the name of Head Office registered in Delhi – There is no dispute about...

  15. CENVAT Credit - Input Service Distributor (ISD) - There was no provision that the cenvat credit distributed by the Head Office as input service distributor should be in...

 

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