ITC - Whether on the purchase of cement, sand, steel, greet, ...

VAT and Sales Tax

June 2, 2017

ITC - Whether on the purchase of cement, sand, steel, greet, concrete etc. that are used for manufacturing of capital goods viz. Dry Dock and Fit Out Berth, the Dealer is entitled to Input Tax Credit or not? - applying the “User Test”, credit allowed - HC

View Source

← Previous Next →

ITC - Whether on the purchase of cement, sand, steel, greet, ...

VAT and Sales Tax

June 2, 2017

You may also like:

Eligibility of CENVAT credit - cement and TOR steel cannot be considered as inputs which are used in the fabrication or manufacture of capital goods - credit disallowed - AT

CENVAT credit - input services viz. advertisement, DVD film production, campaigning in electronic and print media etc. which were used for collecting capital through IPO...

Cenvat credit - cement has been admittedly used in the erection of capital goods, being machinery, without which manufacture of dutiable goods is not possible - credit allowed - AT

Manufacture of cement - Modvat / CENVAT Credit allowed in respect of explosives, grinding media, cylpebs, refractories (fire bricks) steel castings, ball bearings,...

Non-deduction of tax u/s 194C – The expenditures were incurred towards greeting cards, stationery, visiting cards, calendars, registers, etc - being a sale and purchase...

Input tax credit - KVAT - a manufacture of cement, is entitled to claim input tax credit in respect of the tax paid by it on the purchase of cement prior to its...

Cenvat Credit on steel and cement purchased for constructing a storage tank – assessee is entitled to the benefit of cenvat credit - HC

Input tax Credit - Coal is a raw material for manufacturing of cement or not - in the present case, the coal used in the process of manufacture of cement is indeed an...

Reversal of Input Tax Credit - inputs consumed in dye intermediates (which is also a finished goods), where such goods have been destroyed in fire - - Since the said...

Whether unmachined steel castings and rough HRCS castings used for replacement of damaged parts of the cement plant and machinery are eligible for Cenvat credit - held yes - AT

Quick Updates: