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Service Tax - Highlights / Catch Notes

Home Highlights May 2016 Year 2016 This

Test of input being used in or in relation to manufacture is to ...

Service Tax

May 3, 2016

Test of input being used in or in relation to manufacture is to be applied to consider allowance of CENVAT credit of the service tax paid on the input utilized and having relevance to the output manufactured - AT

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  1. Cenvat credit - dumpers and parts thereof - dumpers are to be treated as used in or in relation to the manufacture of final products and thus, qualifies as an “input” - AT

  2. Cenvat credit - service used by the manufacturer whether directly or indirectly in or in relation to the manufacture of final products constitutes input service - AT

  3. Cenvat - definition of input service is wide & covers direct/indirect use & in relation to business be it prior or after manufacturing

  4. CENVAT Credit - inputs - goods which is used even not in the manufacture directly but even if it is used in relation to the manufacture and indirectly, the said goods...

  5. Denial of CENVAT credit - manufacture of motor vehicle chassis - availing various input services in or in relation to the manufacture of final products - credit allowed - AT

  6. Cenvat credit on the input services have been used in or in relation to setting up of the plant, which is covered under the main clause of definition of input service.

  7. CENVAT credit - input services - credit was availed prior to registration - Input services includes the services used in relation to settingup, modernization, renovation...

  8. Cenvat Credit - input services used in relation to storage of inputs outside the factory will not be eligible for the credit. - AT

  9. 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...

  10. CENVAT credit - eligible input service - office rental and the rental charges paid for car parking space - in or in relation to manufacture of goods - credit allowed - AT

 

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