Home Highlights March 2013 Year 2013 This

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

2. CENVAT Credit - whether the service of procuring sales orders of cement through commission agents i.e. business auxiliary services being received by them is covered by...

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

4. CENVAT Credit on Sales Commission Services - scope of the term “such as“ - Input services - Rule 2(l) - CENVAT credit would not be admissible - AT

5. 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...

6. 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...

7. 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...

8. Cenvat Credit - The service tax paid towards accommodation to the experts are rightly covered by the ‘input service' in terms of Rule 2(l) of Cenvat Credit Rules, 2004 - AT

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

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

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

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

13. Reversal of cenvat credit of input service for availing benefit of SSI Exemption - The rule 11 did not cover the credit of input services or credit of CENVAT on capital goods.

14. CENVAT credit - input services - the input services have suffered service tax and CENVAT credit can be taken by the appellant and the registration is not a mandatory...

15. CENVAT Credit - input services - Market information services are also covered under ‘procurement of inputs’, ‘sales promotion’ and ‘quality control’ specifically...