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 March 2020 Year 2020 This

Reversal of CENVAT Credit - common input services - the value of ...

Central Excise

March 4, 2020

Reversal of CENVAT Credit - common input services - the value of taxable services cannot include the value of the material/goods used in rendering the taxable services. Simultaneously, it is an accepted principle that the cost of all ancillary and incidental services for providing the taxable service be part of the value of the taxable service - AT

View Source

 


 

You may also like:

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

  2. 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

  3. 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

  4. Reversal of CENVAT Credit - benefit exemption notification availed - the provisions of Rules are not attracted in case in hand where CT-3 certificate has been issued -...

  5. Cenvat Credit - input services - outdoor catering services - Rule 2(l) of the Cenvat Credit Rules, 2004 - credit allowed - HC

  6. 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...

  7. CENVAT Credit - input service - the exclusion clause ‘A’ in Rule 2(1) of the Cenvat Credit Rules, does not cover the service in the nature of “Erection, Commissioning...

  8. Denial of CENVAT Credit - Whether certain pollution control services availed by the appellant are eligible to CENVAT Credit under CENVAT Credit Rules 2004 - Held Yes,...

  9. Cenvat credit - Business Auxiliary Service - Services of commission agents – if the Cenvat Credit Rules permit Cenvat credit in respect of certain services, the same has...

  10. CENVAT Credit - Construction of the Hotel Building - commonly used input services - security services - Internet Services - in view of Rule 6(5) of CCR thereof no...

 

Quick Updates:Latest Updates