Disallowance of Cenvat credit in excess of 20% - The appellants ...

Appellants' Cenvat credit restriction lifted after reversing input service credit; no evidence of further common service issues.

March 4, 2016

Case Laws Service Tax AT

Disallowance of Cenvat credit in excess of 20% - The appellants have reversed input of service credit taken on all common services and There is no other evidence to show certain other services were also common for which the appellants have not reversed the credit - Demand set aside - AT

View Source

← Previous Next →

Disallowance of Cenvat credit in excess of 20% - The appellants ...

Appellants' Cenvat credit restriction lifted after reversing input service credit; no evidence of further common service issues.

March 4, 2016

Case Laws Service Tax AT

You may also like:

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

CENVAT Credit - The input service credit cannot be denied on the ground that it is shown in the ER1 return instead of the ST3 returns since the cross utilization of...

Removal of Inputs as such – no need to reverse Cenvat credit availed on Input Services

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...

The appellant wrongly availed Cenvat credit on input services for unsold flats after issuance of completion certificate, contravening Rules 6(3) and 6(3A) of the Cenvat...

Cenvat Credit - appellants are entitled for input service credit on real estate agent - Credit allowed - AT

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...

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...

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...

CENVAT Credit availed by the Appellant for providing the output service of ‘renting of immovable property’ - there is no manner of doubt that CENVAT Credit availed by...

Cross utilization of CENVAT Credit - input services - With effect from 2004 when Cenvat Credit Rules, 2004 were issued, it was stated clearly that cross utilization of...

The appellant is entitled to cenvat credit on ‘input construction services’ - AT

CESTAT held that the appellant is eligible for Cenvat credit in three key aspects: (1) outward transportation to franchisee outlets as place of removal, (2) sales...

CENVAT credit - input service distribution - credit in respect of input services utilised at the R&D centres of the appellant company and transferred to factory through...

Reversal of cenvat credit - It is now a settled proposition that reversal of cenvat credit even after manufacture of the goods and/or clearance thereof amounts to not...

Quick Updates: