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
Central Excise - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Input service credit - outdoor catering service - there is a ...


Penalty Reduced to Rs. 2000 for Incorrect Invocation of Rule 15(3) in Cenvat Credit Case on Catering Services.

March 30, 2017

Case Laws     Central Excise     AT

Input service credit - outdoor catering service - there is a positive act on the part of the appellant as they went on collecting the charges from the employees and also availing the Cenvat Credit in respect of the same - Demand confirmed - However, since penalty provisions invoked wrongly, reduced penalty of ₹ 2000 u/r 15(3) imposed - AT

View Source

 


 

You may also like:

  1. Clandestine removal of goods denied CENVAT credit. Liability for duty, interest, and penalty from FY 2007-08 to 2011-12 assessed. Differential duty demand of Rs....

  2. The case involves imposition of penalty on a Customs House Agent (CHA) u/s 114 (iii) of the Customs Act 1962 for misusing drawback benefit through fraudulent exports....

  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. Key aspects of the telecommunication service provided by the appellants and the related service tax implications. It discusses whether the services were provided with or...

  5. Cenvat Credit - input services - outdoor catering service - the issue that the Cenvat Credit can be properly availed by the assessee in respect of outdoor catering...

  6. Benefit of CENVAT credit - Outdoor Catering Service - Cenvat Credit on Outdoor Catering Service is not admissible to respondent on the part of service tax borne by the worker - AT

  7. Appellants engaged in manufacturing dutiable goods and providing exempted trading services failed to maintain separate accounts for input services utilized in both...

  8. The AT found evidence of hawala transactions through a recovered notebook containing daily business accounts, despite the appellant's retraction. The tribunal...

  9. Availment of Cenvat credit before 01.04.2011 - Outdoor catering and rent a cab service provided to employees/officers of the company - the cost of input services that...

  10. Cenvat credit - Once the credit is availed, the use of such credit is governed by Rule 3 of the Cenvat Credit Rules, 2004. Sub-Rule (4) of the said Rule stipulates that...

  11. Refund of service tax paid by utilizing the Cenvat credit denied - Retrospective exemption - In the present case while taking the Cenvat credit the output service were...

  12. CENVAT credit availed by the assessee on inputs, input services, and brand promotion services was disputed. The Tribunal held that denying credit of Rs. 6,25,651 on...

  13. 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...

  14. 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...

  15. Cenvat Credit - Input services - export of goods - CHA service - rent-a-cab service - credit allowed - AT

 

Quick Updates:Latest Updates