Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

Cenvat Credit - Input services - in view of the circular dated ...

Central Excise

September 12, 2015

Cenvat Credit - Input services - in view of the circular dated 29-4-2011, though it is in respect of definition of "input service" during period w.e.f. 1-4-2011, commission agents service would be cenvatable as the term "advertisement and sales promotion" was there in the definition of input service even during period prior to 1-4-2011. - AT

View Source

 


 

You may also like:

  1. Cenvat Credit - pre-mature credit on input services - credit availed before making payment - Scope of Rule 4(7) of Cenvat Credit Rules, 2004 - credit cannot be denied - AT

  2. Cenvat Credit - Outdoor catering - input services - Rule 2(l) of the CENVAT Credit Rules(CCR), 2004 – statutory obligation under the Factories Act

  3. 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...

  4. Cenvat Credit - input services - outdoor catering services - Rule 2(l) of the Cenvat Credit Rules, 2004 - credit allowed - HC

  5. Denial of CENVAT credit - though the appellant has availed CENVAT credit belatedly which is well within the provisions of CENVAT Credit Rules, 2004 - credit allowed - AT

  6. Cenvat credit denied - The paint is specifically covered by the definition of input as given in Rule 2(k) of the Cenvat Credit Rules, 2004 - AT

  7. Cenvat Credit - Under the rule 7 of CENVAT credit rules there is no bar denying the credit in respect of the invoices of the period prior to date of the registration - AT

  8. CENVAT Credit - input service - the exclusion clause ‘A’ in Rule 2(1) of the Cenvat Credit Rules, does not cover the service in the nature of “Erection, Commissioning...

  9. Cenvat Credit - The service tax paid towards accommodation to the experts are rightly covered by the ‘input service' in terms of Rule 2(l) of Cenvat Credit Rules, 2004 - AT

  10. Refund claim on service tax paid on reverse charge basis denied - the refund of CENVAT Credit on the input service is admissible under Rule 5 of the CENVAT Credit Rules - AT

 

Quick Updates:Latest Updates