input service

Refund of Input / Input Services – Export without payment of GST

Excise Duty - 1. GST refund process for exports of Goods and /or services without payment of Tax involves a different document. The option to export goods without payment of tax can either be used under the cover of a Letter of Undertaking (LUT) or a Bond. In such case, any ITC accumulated on inputs/input services unutilised will […]...

Input Tax Credit under GST LAW- An Analysis

Excise Duty - The term input is one of the important concepts, which is integrally connected to output. The existence of output cannot be realized without input. The input tax occupies an important place in any tax system. Input tax credit under erstwhile Cenvat provisions was backbone of the Cenvat Credit Rules. Similarly, the ITC scheme is the [&hell...

Distribution of Cenvat Credit by Input Service Distributor (ISD) -Simplified

Excise Duty - Input service distributor is defined in Rule 2(m) of Cenvat Credit Rules, 2004.In simple words a input service distributor is a head office/intermediary office which controls the business of manufacturer or producer of final products or output service provider and performs following activities:-...

Sales commission Cenvat amendment: Prospective or retrospective?

Excise Duty - Assessee and Department have been involved in tug of war on cenvat credit on inputs, input services and capital goods. The assessee attempting to avail credit of every possible input / capital goods /input service by liberally interpreting their definitions and department denying the Cenvat credit by following the principle of literal int...

Gist Of Cenvat Credit On Construction Service

Excise Duty - The Cenvat Credit Rules 2004 provides for availment of credit of excise duty paid on inputs and capital goods and service tax paid on input services. But a real estate developer/builder opts benefit of Notification No. 26/2012-ST dated 20.06.2012 then builder/developer can avail credit of excise duty paid on capital goods and service tax ...

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Demand unsustained as CENVAT of common input service used in exempted goods reversed

P I Industries Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) - CESTAT Ahmedabad held that demand of excise duty equal to 10%/5% unsustainable as Cenvat credit in respect of common input service used in the manufacture of exempted goods reversed....

Hotel accommodation service used by employee is an eligible input service for availment of Credit

Bharat Heavy Electricals Ltd. v. Commissioner (CESTAT Delhi) - CESTAT held that Hotel accommodation service received by appellant is an eligible input service under Rule 2(l) of CENVAT Credit Rules, 2004...

Service tax paid on re-insurance allowable as input service under CENVAT Credit Rules

Commissioner of Central Goods And Service Tax Vs Shriram General Insurance Company Limited (Rajasthan High Court) - High Court has held that the service tax paid on re-insurance would be allowable as input service under the CENVAT Credit Rules, 2004....

Cenvat credit cannot be reversed for theoretical variance in Inputs

Tata Motors Ltd. Vs Commissioner of Central Excise, Pune-I (CESTAT Mumbai) - Tata Motors Ltd. Vs Commissioner of Central Excise (CESTAT Mumbai) We find that in the facts and circumstances of the present case the shortages and excesses if any found are theoretical due to huge quantity of inputs handling. It is not a case of the Department that the appellant have ever removed ...

Input service credit not allowable on Insurance of family members of the employees

Mercedes Benz India Pvt. Ltd. Vs Commissioner of Central Excise (CESTAT Mumbai) - The input service credit on insurance is denied on the ground that these insurance has been taken for the family members of the employees which is in nature of perquisites. I do agree with the finding of the lower appellate authority as the insurance of family members of the employees has no concern...

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Recent Posts in "input service"

Demand unsustained as CENVAT of common input service used in exempted goods reversed

P I Industries Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)

CESTAT Ahmedabad held that demand of excise duty equal to 10%/5% unsustainable as Cenvat credit in respect of common input service used in the manufacture of exempted goods reversed....

Hotel accommodation service used by employee is an eligible input service for availment of Credit

Bharat Heavy Electricals Ltd. v. Commissioner (CESTAT Delhi)

CESTAT held that Hotel accommodation service received by appellant is an eligible input service under Rule 2(l) of CENVAT Credit Rules, 2004...

Service tax paid on re-insurance allowable as input service under CENVAT Credit Rules

Commissioner of Central Goods And Service Tax Vs Shriram General Insurance Company Limited (Rajasthan High Court)

High Court has held that the service tax paid on re-insurance would be allowable as input service under the CENVAT Credit Rules, 2004....

Cenvat credit cannot be reversed for theoretical variance in Inputs

Tata Motors Ltd. Vs Commissioner of Central Excise, Pune-I (CESTAT Mumbai)

Tata Motors Ltd. Vs Commissioner of Central Excise (CESTAT Mumbai) We find that in the facts and circumstances of the present case the shortages and excesses if any found are theoretical due to huge quantity of inputs handling. It is not a case of the Department that the appellant have ever removed any Cenvat inputs […]...

Refund of Input / Input Services – Export without payment of GST

1. GST refund process for exports of Goods and /or services without payment of Tax involves a different document. The option to export goods without payment of tax can either be used under the cover of a Letter of Undertaking (LUT) or a Bond. In such case, any ITC accumulated on inputs/input services unutilised will […]...

Posted Under: Excise Duty |

Input service credit not allowable on Insurance of family members of the employees

Mercedes Benz India Pvt. Ltd. Vs Commissioner of Central Excise (CESTAT Mumbai)

The input service credit on insurance is denied on the ground that these insurance has been taken for the family members of the employees which is in nature of perquisites. I do agree with the finding of the lower appellate authority as the insurance of family members of the employees has no concern with the business of manufacturing of t...

Input Tax Credit under GST LAW- An Analysis

The term input is one of the important concepts, which is integrally connected to output. The existence of output cannot be realized without input. The input tax occupies an important place in any tax system. Input tax credit under erstwhile Cenvat provisions was backbone of the Cenvat Credit Rules. Similarly, the ITC scheme is the [&hell...

Posted Under: Excise Duty |

Distribution of Cenvat Credit by Input Service Distributor (ISD) -Simplified

Input service distributor is defined in Rule 2(m) of Cenvat Credit Rules, 2004.In simple words a input service distributor is a head office/intermediary office which controls the business of manufacturer or producer of final products or output service provider and performs following activities:-...

Posted Under: Excise Duty |

Sales commission Cenvat amendment: Prospective or retrospective?

Assessee and Department have been involved in tug of war on cenvat credit on inputs, input services and capital goods. The assessee attempting to avail credit of every possible input / capital goods /input service by liberally interpreting their definitions and department denying the Cenvat credit by following the principle of literal int...

Posted Under: Excise Duty |

Gist Of Cenvat Credit On Construction Service

The Cenvat Credit Rules 2004 provides for availment of credit of excise duty paid on inputs and capital goods and service tax paid on input services. But a real estate developer/builder opts benefit of Notification No. 26/2012-ST dated 20.06.2012 then builder/developer can avail credit of excise duty paid on capital goods and service tax ...

Posted Under: Excise Duty |

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