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 July 2017 Year 2017 This

CENVAT credit - input service distributor - recovery under Rule ...


CENVAT Credit Recovery u/r 14 Targets Manufacturers or Service Providers, Not Input Service Distributors. No Show-Cause Notices Allowed.

July 6, 2017

Case Laws     Service Tax     AT

CENVAT credit - input service distributor - recovery under Rule 14 can be only be from the manufacturer or service provider and there is no provision for issuing a show-cause notice to input service distributor

View Source

 


 

You may also like:

  1. CENVAT Credit - demand for recovery of Cenvat credit cannot be raised against the Input Service Distributor under Rule 14 of the Cenvat Credit Rules, 2004; and where...

  2. CENVAT Credit - invoice has been issued by the service provider much later than 14 days - cenvat credit cannot be disallowed in the hands of the service recipient by...

  3. CENVAT credit - input services - credit was availed prior to registration - Input services includes the services used in relation to settingup, modernization, renovation...

  4. Input service distribution - Recovery u/r 14 of CCR, 2004 - Input service distributor does not fall under Rule 14 of the Cenvat Credit Rules as they neither avail the...

  5. CENVAT credit - As long the service is provided by the service provider for which any input service is received and used for providing output service, the Cenvat credit...

  6. Refund of accumulated credit - Input services - Undisputedly in the refund proceedings under Rule 5 of CENVAT Credit Rules, 2004 as amended any such attempt whereby...

  7. CENVAT credit - Input Service Distributor (ISD) - recovery can only be effected from the manufacturing units or the output service provider and cannot be made from the...

  8. 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...

  9. The Tribunal allowed the appeal filed by the appellant and set aside the impugned order disallowing CENVAT credit taken on input services used in BTS (Base Transceiver...

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

  11. CENVAT Credit - input services - The free service sale services of the vehicle provided during warranty period is an input service for the manufacturer - credit allowed

  12. CENVAT credit - input service - services of disposal of effluents arising during the course of manufacture - CENVAT credit of service tax paid on the activity of waste...

  13. CENVAT credit - input service - Business Auxiliary Service relating to sales commission - credit allowed - AT

  14. Cenvat Credit - input services - Management Consultancy Services - nexus with manufacturing activity established - credit allowed - HC

  15. CENVAT Credit - input services - appellant is eligible for credit on gardening and house-keeping services - AT

 

Quick Updates:Latest Updates