input services

Moreover, on going through the records^ we are satisfied that the appellants had fulfilled the five conditions of Notification No. 12/2005 already enumerated in the submission of the appellants these circumstances, the impugned orders do not have any merit. The appellants are entitled for the rebate in respect of all the rebate claims filed by them during the relevant period. In view of the above findings we allow the appeals with consequential relief. Full Article

Introduction: - ‘Job Work’, ‘Cenvat” and ‘Litigation’ – a combination of these three means “Sky is the limit”. Job work in itself has been a critical area of Central Excise Law. Being already complicated with its own policies and procedures, the existing provisions of Rule 6 of the Cenvat Credit Rules, 2004 have added oil [...] Full Article

In a recent landmark judgement in Coca Cola India Pvt. Ltd. vs. Commissioner of Central Excise (2009-VIL-06-HC-BOM-ST), the Mumbai High Court has interpreted the relevant provisions of service tax law in a broad and inclusive manner in order to hold that expenses incurred by a company in relation to advertising and promoting a brand owned [...] Full Article

SUMMARY OF CASE LAW The services availed by a manufacturer for outward transportation of final products from the place of removal should be treated as an input service in terms of Rule 2(1)(ii) of the Cenvat Credit Rules, 2004 and thereby enabling the manufacturer to take credit of the service tax paid on the value [...] Full Article

OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE::  MADURAI-625 002.  Trade Notice No.  14 /2009       Dated:   13.03.2009.      Service Tax No.     6 /2009 Sub:- Service Tax – Utilisation of accumulated CENVAT credit restricted in terms of erstwhile Rule 6(3)( c) of CENVAT Credit Rules, 2004 – Regarding.  The issue of restriction of utilisation of accumulated CENVAT credit in [...] Full Article

The three services qualifying for service tax refund are courier services, goods transport agency services availed for transport of export goods from the ‘place of removal’ (mainly factory gate) to actual place of export i.e inland container depot (ICD)/airport/port and transportation services in containers by rail from the ‘place of removal’ to ICD/airport/port. Full Article

Government has issued Notification No. 3/2008-ST, dated 19.02.2008, extending the scheme to refund service tax paid by exporters on taxable services, which are not in the nature of "input services" but could be linked to export of goods, to following three more taxable services: (i) Services provided by the Goods Transport Agency in relation to transportation of export goods from the place of removal to the actual place of export i.e. inland container depot / port / air.. Full Article