Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights June 2016 Year 2016 This

Cenvat Credit - The rent payable for premises is split as rent ...


Cenvat Credit Claim Denied for Premises Rent and Common Area Maintenance Charges in Recent Ruling.

June 18, 2016

Case Laws     Service Tax     AT

Cenvat Credit - The rent payable for premises is split as rent amount for premises and common area maintenance charges. - the claim in this regard is held to be inadmissible. - AT

View Source

 


 

You may also like:

  1. TDS u/s 194C or 194I - Short-deduction of taxes - payments towards maintenance charges - Addition u/s 201(1) / 201(1 A) - assessee-in-default’ - the common area...

  2. Liability u/s 201(1) and 201(1A) - short deduction of TDS u/s 194I - Rent - the common area maintenance charges was not forming part of the actual rent paid to the owner...

  3. The case involves eligibility of CENVAT Credit on input services for output services including short-term accommodation, restaurant, rent-a-cab, and consultancy services....

  4. TDS u/s 194I OR 194C - deductibility of the tax on the entire payment as rent or to be segregated into rent and CAM charges (Common Area Maintenance) - While there are...

  5. 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...

  6. TDS u/s 194I/194C - TDS on rent and CAM charge [Common Area Maintenance] - While there are no expenses incurred against the rent except for general building maintenance...

  7. 100% EOU - Refund of cenvat credit - The rent paid for car parking as well as the maintenance charges paid for the premises is part and parcel of the rent agreement,...

  8. CENVAT credit - input services or repair and maintenance - Assessee provided immovable property on rent - part of premises was rented out - proportionate credit allowed - AT

  9. CENVAT Credit - input services - service tax paid on rent of premises which is used as office of the company outside the company - Department was of the view that the...

  10. TDS u/s 194C or 194I - default u/s. 201(1) - short deduction of TDS - Payment of common area maintenance charges (CAM charges) - the payments made towards CAM charges...

  11. Denial of CENVAT credit - providing renting of immovable property services - professional charges paid claimed as input services - assessee file to prove nexus - credit denied - AT

  12. TDS u/s 194C or 194I - payments towards rent and maintenance charges separately - Payments of rent and common area maintenance charges have been made to distinct...

  13. 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...

  14. CENVAT Credit - input services - ‘ventilation stopping area and isolation stopping area’ cannot be called as civil structure, accordingly, CENVAT Credit availed by the...

  15. 100% EOU - CENVAT credit - the appellants are entitled to CENVAT credit of service tax paid on rent of Mumbai premises as the said premises is directly related to the...

 

Quick Updates:Latest Updates