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 January 2019 Year 2019 This

CENVAT Credit - Merely because the branch offices were not ...

Service Tax

January 18, 2019

CENVAT Credit - Merely because the branch offices were not registered, hence, Cenvat credit availed on input services used for providing output services cannot be denied to the appellant when the centralized billing and accounting system was undertaken.

View Source

 


 

You may also like:

  1. CENVAT Credit - Cenvat credit on the invoices issued by appellants head office before getting the head office registered under Input Service Distributor (ISD) - Credit...

  2. CENVAT Credit - input services or not - The appellant has successfully established that these three zonal offices are integral part and parcel of the appellant only and...

  3. Denial of CENVAT Credit - whether appellant is entitled to avail Cenvat Credit on the services which has been availed by their Head Office and the Head Office is not...

  4. Denial of cenvat credit - GTA services - credit availed by the appellant as a recipient of GTA services discharged by their registered office and distributed to the...

  5. Cenvat credit - Capital goods and input at service station - ISD - it is clear that to avail input service credit, the registration of head office/registered office is...

  6. Cenvat Credit - Rejection of refund claim - Renting of immovable property services - General insurance service - The objection raised by the Department that office at...

  7. Cenvat Credit - supplementary invoice, issued by the registered dealer, on which credit was availed by the main appellant are not the document on which such Credit can...

  8. CENVAT Credit - Invoice in the name of branch office - The payments are accounted at the head office which is registered as an ISD. The availment of credit and the...

  9. CENVAT credit - non-registered dealers - the appellant has violated CENVAT Credit Rules, 2004 by availing credit on the basis of an ineligible documents and the same is...

  10. Input tax credit on common services - Eligibility of Head Office to avail ITC - in the instant case, it is observed that the common input services received by the...

  11. Cenvat credit on capital goods - No credit was availed in the initial (first) year - Whole of the credit (100% credit) was availed in the subsequent year - There is...

  12. 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...

  13. Refund of unutilized Cenvat credit - Other than Rule 5 of Cenvat Credit Rules, there is no other provision either in Cenvat Credit Rules, 2004 or in Central Excise...

  14. CENVAT Credit - duty paying invoices - performa invoices - the documents required under the Rule 9 are not confined to merely invoices but these may be any documents,...

  15. CENVAT Credit - proper invoices or not - validity of invoices/ bills issued to their office which is unregistered - requirement of Central Excise Registration or ISD...

 

Quick Updates:Latest Updates