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 December 2017 Year 2017 This

CENVAT credit - input services - renting of immovable property - ...

Central Excise

December 8, 2017

CENVAT credit - input services - renting of immovable property - if a premises is only used for trading activities then the distribution of credit exclusively attributable to such unit will result in revenue loss to the Government. Thus, apparently there is no revenue neutrality in the instant case. - AT

View Source

 


 

You may also like:

  1. Cenvat Credit - capital goods, input and input services used for making of immovable property, which is further put to renting of immovable property service - credit allowed - AT

  2. Denial of CENVAT Credit - demand of service tax under the category of renting of immovable property - construction services - CENVAT credit on input services which are...

  3. CENVAT Credit - input service - Renting of immovable property - rental premises was not included in the registered premises - in connection with activity of the factory...

  4. Cenvat Credit - Outdoor catering - input services - Rule 2(l) of the CENVAT Credit Rules(CCR), 2004 – statutory obligation under the Factories Act

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

  6. Denial of CENVAT Credit - input services for the purpose of renting of immovable property - input services for setting up of factory premises - Management, Maintenance...

  7. Refund claim - whether provision of output services are necessary for entitlement of CENVAT credit under CENVAT Credit Rules 2004 - Where no service was rendered from...

  8. Cenvat Credit - pre-mature credit on input services - credit availed before making payment - Scope of Rule 4(7) of Cenvat Credit Rules, 2004 - credit cannot be denied - AT

  9. CENVAT Credit - Rule 5 of the CCR Rules does not stipulate registration of premises as a necessary prerequisite for claiming a refund - credit cannot be denied

  10. CENVAT credit - appellant is entitled to avail cenvat credit on these cables either as capital goods or input as per cenvat credit rules 2004 - AT

 

Quick Updates:Latest Updates