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Service Tax - Highlights / Catch Notes

Home Highlights December 2023 Year 2023 This

CENVAT Credit - input service - GTA service, for delivery on FOR ...

Service Tax

December 16, 2023

CENVAT Credit - input service - GTA service, for delivery on FOR basis - Reliance on CA Certificate - These issues, inter-alia, involve interpretation of law on the terms of contract. Without Chartered Accountant pronouncing on record his legal expertise such certificate lacks credence, as it is not based on accounts alone. Same is therefore, not acceptable. - AT

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  1. CHA Services - input services - nexus with manufacturing activity - In absence of correlation, simply a C.A. Certificate cannot be made as a basis for allowing cenvat credit - AT

  2. 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...

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

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

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

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

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

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

  9. 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...

  10. CENVAT Credit - input services - Goods Transport Agency (GTA) services - outward transportation - The ‘place of removal’ is the premises of the buyer, not the factory...

  11. CENVAT Credit - input services - GTA service - Admittedly, services of GTA and Manpower Supply Agency Service have been received only for the sake of accounting at Head...

  12. Cenvat Credit - Input services - place of removal - GTA Service - all the services upto the port of export are input services and service tax paid on such input services...

  13. CENVAT credit - As long the service is provided by the service provider for which any input service is received and used for providing output service, the Cenvat credit...

  14. Cenvat Credit - appellants are entitled for input service credit on real estate agent - Credit allowed - AT

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