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 May 2019 Year 2019 This

CENVAT Credit - services tax paid on electricity charges under ...


CENVAT Credit Allowed for Service Tax on Electricity Charges in Renting of Immovable Property; Refund Permissible.

May 31, 2019

Case Laws     Service Tax     AT

CENVAT Credit - services tax paid on electricity charges under on renting of immovable property - Since the department had not raised any objection on the service provider and accepted such tax as the appropriate tax due, the issue of levy of service tax on service cannot be questioned at the recipient’s end inasmuch as the recipient of service is permitted to avail Cenvat credit - refund allowable

View Source

 


 

You may also like:

  1. 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...

  2. The case pertains to the levy of service tax under the reverse charge mechanism (RCM) on rental payments made by a company to its directors for renting immovable...

  3. 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...

  4. The case involves eligibility of CENVAT Credit on input services for output services including short-term accommodation, restaurant, rent-a-cab, and consultancy services....

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

  6. CENVAT Credit - input services - It is noticed that the renting of Immovable Property Service came into existence with effect from 01.06.2007 and therefore credit of...

  7. Levy of service tax - reimbursement of electricity charges at 2% extra - renting of immovable property service - Not chargeable to service tax.

  8. CENVAT Credit - There are substance in the submission of the appellants on merits as it is undisputed that the appellants are engaged in providing renting of immovable...

  9. 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

  10. Non-payment of service tax on car parking fee categorized as renting of immovable property service was held inadmissible based on Delhi High Court's ruling that parking...

  11. Cenvat Credit - Providing output service of renting of immovable property - credit of service tax paid on construction services - the inputs used for construction of...

  12. Levy of service tax - Life Insurance Service - Renting of Immovable Property Service or not - On the taxability of life insurance service, the Tribunal determined that...

  13. Input tax credit - CGST & SGST charged in respect of brokerage services for renting of immovable property - credit is allowed on brokerage services and allowed to be...

  14. CENVAT Credit - input service - non-payment of service tax on Ocean Freight - non-payment of service tax on Government Fees under RCM - The Appellate Tribunal considered...

  15. Service tax refund claim allowed by Appellate Tribunal for additional service tax paid on charges recovered from customers. Appellant issued credit notes to customers...

 

Quick Updates:Latest Updates