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Service Tax - Highlights / Catch Notes

Home Highlights June 2015 Year 2015 This

Denial of refund claim - input services - Nexus with ...

Service Tax

June 12, 2015

Denial of refund claim - input services - Nexus with manufacturing activity - rent-a-cab service, air travel service and rent paid on office premises - Each activity is directly connected to the business of manufacture - refund allowed - AT

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  1. Denial of CENVAT Credit - input services - renting of immovable property service is having direct nexus in the manufacture of goods - credit allowed - AT

  2. Denial of CENVAT credit - providing renting of immovable property services - professional charges paid claimed as input services - assessee file to prove nexus - credit denied - AT

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

  4. CENVAT credit - input services - nexus with manufacturing activity - Property Insurance Services - Marine Policy - Directors & Officers liability - Product Liability...

  5. CENVAT Credit - Nexus with manufacturing activity - denial of Cenvat credit in respect of the service availed for maintenance of lawn and green belt also not sustainable - AT

  6. Imposition of penalty - Denial of CENVAT Credit - repair of motor vehicles has no nexus between the services and the activity of manufacture - AT

  7. Denial of CENVAT Credit - demand of service tax under the category of renting of immovable property - construction services - CENVAT credit on input services which are...

  8. Cenvat Credit - Eligible input services - nexus with manufacturing activity - any services which are considered for pricing of final product, CENVAT Credit should be allowed - AT

  9. CENVAT Credit - input services - services used for construction of the railway siding - Nexus with manufacturing activity - credit allowed - AT

  10. CHA Services - input services - nexus with manufacturing activity - In absence of correlation, simply a C.A. Certificate cannot be made as a basis for allowing cenvat credit - AT

 

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