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 December 2016 Year 2016 This

The availment of credit is derived from rule 3 of CENVAT Credit ...

Service Tax

December 2, 2016

The availment of credit is derived from rule 3 of CENVAT Credit Rules, 2004 and, as the taxes have been paid on common services used for property that is not in use by the appellant as recipient of service, availament of CENVAT credit is within the scope of the Rules - AT

View Source

 


 

You may also like:

  1. Cenvat Credit - The service tax paid towards accommodation to the experts are rightly covered by the ‘input service' in terms of Rule 2(l) of Cenvat Credit Rules, 2004 - AT

  2. CENVAT credit - levy of penalty - it was only with the insertion of Explanation III in rule 6(3) of CENVAT Credit Rules, 2004 that the ineligibility became unambiguously...

  3. CENVAT credit - activity of trading - Rule 6 (3) of CCR, 2004 - The Revenue’s appeal will succeed to an extent of reversal of cenvat credit for normal period along with...

  4. CENVAT Credit - duty paying documents - Rule 9(1)(a) of Cenvat Credit Rules, 2004 - CENVAT Credit on the basis of photocopy of seven bills of entry - Credit allowed - AT

  5. Availment of CENVAT CRedit - Service Tax paid by the insurance company on the group insurance taken by the respondent herein for his employees - credit allowed - AT

  6. CENVAT Credit - Availment of credit on tippers and dumpers - Central Excise duty paid on dumpers and tippers is not eligible to be availed as CENVAT Credit before amendment - AT

  7. CENVAT Credit - duty paying invoices (document) - cenvat credit availed on the strength of railway receit - Rule 9 is subservient to Rule 3 for determining the...

  8. Liability to Pay Interest - Excess Credit - Reversal of Credit - Whether the assesse was liable to pay interest in terms of Rule 14 of the CENVAT Credit Rules, 2004 - Held yes - AT

  9. Reversal of CENVAT credit - the appellants are not liable to pay interest for wrongful availment of Cenvat Credit which has been reversed before utilization by the appellant - AT

  10. Cenvat credit - duty paying documents - input services - whether the document certificate issued by the bank is the valid document for availment of Cenvat credit - Held yes - AT

 

Quick Updates:Latest Updates