Cenvat credit on construction and maintenance service and ...

Cenvat Credit Rules Update: Construction, Maintenance, and Catering Services Were Eligible Input Services Before April 2011 Amendment.

January 1, 2016

Case Laws Central Excise AT

Cenvat credit on construction and maintenance service and outdoor catering/canteen service, prior to the amendment made to the definitions to input services under Rule 2(l) of the Cenvat Credit Rules, 2004 w.e.f. 01-04-2011, is an eligible input servicen - AT

View Source

← Previous Next →

Cenvat credit on construction and maintenance service and ...

Cenvat Credit Rules Update: Construction, Maintenance, and Catering Services Were Eligible Input Services Before April 2011 Amendment.

January 1, 2016

Case Laws Central Excise AT

You may also like:

CENVAT Credit - input services - constructions services used in excavation of ponds etc. - credit pertains to renovation/repair services - some part belongs to repair...

The Appellate Tribunal addressed the issue of CENVAT Credit for insurance services and air travel agency services u/s Rule 2(l) of the Cenvat Credit Rules, 2004. It was...

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...

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

Availment of Cenvat credit before 01.04.2011 - Outdoor catering and rent a cab service provided to employees/officers of the company - the cost of input services that...

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

CENVAT Credit - trading activities - Rule 6 of CENVAT Credit Rules, 2004 deals solely with the situation of CENVAT Credit resulting from exempted services and exempted...

Cenvat credit - Once the credit is availed, the use of such credit is governed by Rule 3 of the Cenvat Credit Rules, 2004. Sub-Rule (4) of the said Rule stipulates that...

CENVAT Credit - input services - outdoor catering services - The exclusion part (C) of the definition of ‘input service‟ w.e.f. 01.04.2011 categorically states...

Cenvat credit - availed input services credit without payment of value of input service and service tax on such service to the provider of services - violation of Sub...

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...

CENVAT Credit - non-reversal of proportionate credit - From application of the definition of ‘exempted services’ in rule 2 (e) of CENVAT Credit Rules, 2004, to the facts...

Cenvat Credit of service tax on catering, pick up service and mobile telephone services - in relation to manufacturing activity - found as eligible input services -...

Wrongly availed Cenvat credit - the activity in question is the activity undertaken by the buyer of the manufacturer that too to ensure his right as he got reserved...

The CESTAT ruled in favor of the appellant, holding that CENVAT credit of Rs.57,68,603/- on input services used in setting up a cement plant was eligible despite the...

Quick Updates: