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Service Tax - Highlights / Catch Notes

Home Highlights May 2016 Year 2016 This

Service tax paid on GTA services utilized for outward ...

Service Tax

May 27, 2016

Service tax paid on GTA services utilized for outward transportation of final product is allowable for the period prior to 01.04.2008 as per the definition of input services as contained in Rule 2(l) of the Cenvat Credit Rules - AT

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  2. Cenvat Credit on GTA services for outward transportation charges - cenvat credit of the service tax paid on the outward transportation is eligible and allowed - AT

  3. CENVAT Credit - GTA service used for outward transportation of goods - sale being on FOR basis, the place of removal shifts to the buyer’s premises - credit not allowable

  4. CENVAT Credit - GTA service - whether during the period from 7/2006 to 3/2007 Cenvat Credit is admissible on service of outward transportation - credit not allowed - AT

  5. Denial of CENVAT Credit - Service tax paid on the invoices raised by the C&F agents on GTA outward transportation - credit allowed - AT

  6. Utilizing CENVAT Credit in discharging service tax liability of GTA service (outward freight) - imposition of penalty under Section 76 - penalty waived u/s 80 - AT

  7. Cenvat Credit - input services - GTA services - outward transportation beyond the place of removal appeared - let the matter be decided by competent authority - HC

  8. Denial of cenvat credit of service tax paid on outward freight - restriction is related to finished goods only - ST paid on outward transportation of inputs and capital...

  9. CENVAT credit – outward transportation of final product from factory gate to customer premises - When the Board has made the relaxation, the assessees in entitled to...

  10. Payment of service tax on outward GTA services from cenvat credit account - later credit reversed and ST paid in cash - No interest, no penalty - AT

 

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