Home Highlights April 2013 Year 2013 This

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1. Demand of service tax on advances received - Validity of demand made, without classifying the services - the merit classification of the activity undertaken by the...

2. CENVAT credit - service tax paid on installation and commissioning services provided by various service providers at the site on installation of their DG sets - they are...

3. 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...

4. CENVAT Credit - input services - Erection Commissioning and Installation Services - Works Contract Services - The service provider has classified the services under ECIS...

5. Refund claim of input service tax credit - input service or not - Erection, Commissioning & Installation Services - Construction or execution of works contract of a...

6. CENVAT Credit - works contract service or not - The specific disallowance of availment of Cenvat credit with respect to such construction/erection, installation and...

7. CENVAT credit - site formation services - captive coalmines - Since there is no dispute that such services have been used, it is concluded that service tax paid is...

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

9. 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...

10. CENVAT credit on industrial construction/works contract service - the appellant cannot claim credit on works contract service and therefore, the denial of credit is...

11. Classification of service - activities involved civil construction, site preparation, road work, pump installation, piping, soil work etc. for their petrol pump retail...

12. Refund of cenvat credit - Export of services or not - services provided from India or not - onsite work undertaken at customer’s premises - software development service...

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

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

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