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 March 2021 Year 2021 This

CENVAT Credit - input service distribution - tour operator ...


CENVAT Credit Entitlement Affirmed for Input Service Distributor in Tour Operator Services Case.

March 30, 2021

Case Laws     Service Tax     AT

CENVAT Credit - input service distribution - tour operator service - entitlement of credit to ISD when the credit has been availed by the unit company - the appellant is only an Input Service Distributor who only distributed the credit - Demand set aside - AT

View Source

 


 

You may also like:

  1. Cenvat credit - input services - service tax paid on the services of tour operators/travels for transporting the staff working at their factory (pickup and drop) -...

  2. 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...

  3. CESTAT denied CENVAT credit claims totaling Rs.80,95,227/- for advertising and tour operator services. Credit was disallowed on three grounds: advertising services...

  4. Cenvat Credit - rejection of CENVAT Credit based on non registration of input service distributor - receipt of input services at head office - credit allowed - AT

  5. CENVAT Credit - distribution of credit by the Input service distributor (ISD) - Cenvat Credit to the appellant cannot be denied on the ground that input service...

  6. 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...

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

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

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

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

  11. Cenvat Credit - input services - services of empty containers sent back to the yard - credit allowed - AT

  12. Cenvat Credit - Input Services - commission agent service - nexus with manufacturing - credit allowed - AT

  13. CESTAT held that the appellant is eligible for Cenvat credit in three key aspects: (1) outward transportation to franchisee outlets as place of removal, (2) sales...

  14. Cenvat credit denied on the basis of invoices issued by the Input Service Distributors (ISD) - Cenvat credit of services used at Mumbai Offshore - Credit allowed - HC

  15. 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...

 

Quick Updates:Latest Updates