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Service Tax - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Availment of CENVAT Credit - Board Circular appears to have ...


Board Circular on CENVAT Credit Conflicts with Input Service Definition, Sparking Interpretation Issues in Service Tax Laws.

November 20, 2015

Case Laws     Service Tax     AT

Availment of CENVAT Credit - Board Circular appears to have travelled absolutely contrary to the clear and plain language of the definition of the input service - AT

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  1. Eligibility of claiming CENVAT credit for service tax paid on renting immovable property services. The lower authority denied the credit, considering it as a service...

  2. The Tribunal allowed the appeal filed by the appellant and set aside the impugned order disallowing CENVAT credit taken on input services used in BTS (Base Transceiver...

  3. CENVAT Credit - input service - the appellant would be entitled to avail CENVAT credit of the input service received in relation to renovation or repairs of factory and...

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  5. Cenvat Credit - Input services - export of goods - CHA service - rent-a-cab service - credit allowed - AT

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

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  8. CENVAT Credit - input services - appellant is eligible for credit on gardening and house-keeping services - AT

  9. Cenvat Credit - input services - services of empty containers sent back to the yard - credit allowed - AT

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

  11. 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...

  12. CENVAT credit - input services - the input services have suffered service tax and CENVAT credit can be taken by the appellant and the registration is not a mandatory...

  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. CENVAT Credit - scope of definition of input service - outward transportation of the goods - place of removal - In present case, the buyer was retaining the right even...

  15. Cenvat Credit - Input Services - Rule 2(l) - Business support services - the term business appearing in the definition of input service cannot be given a restricted definition - AT

 

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