input services

Input Service Distributor (ISD) | Section 20 & 21 | CGST Act 2017 | GST Series Part 13

Goods and Services Tax - 1. The concept of Input Service Distributor (ISD) has its roots in the service tax regime. The Head office of an organization obtains services that are common for all the company’s units located across the country. The supplier of such services issues an invoice in the name of the company’s head office. These services are […]...

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How to avail Input Tax Credit under GST law

Goods and Services Tax - Articles explains Conditions to avail Input tax credit under GST, Important Points related to Input tax credit under GST, Input Tax Credit if Depreciation been claimed on Tax Amount, Due Date for Input tax credit under GST and Documents for availing Input tax credit under GST. Section 16 of CGST Act, 2017 laid down the eligibility and [...

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Input Service Distributor in GST- All You want to know

Goods and Services Tax - Input Service Distributor (ISD) means an office of the supplier of goods or services or both which receives tax invoices towards receipt of input services and issues a prescribed document for the purposes of distributing the credit of central tax (CGST)...

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Input Service Distributor under GST

Goods and Services Tax - All the businesses are required to register under GST for its all branches from where the taxable supply is being made. The concept of GST input service distributor is relevant for businesses having GST registration and operating with more than one branch within India. ISD Will be applicable only for the entities having multiple branches...

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GST on Inward supply of capital goods

Goods and Services Tax - Capital Goods:Section-2(19) – Means goods, the value of which is capitalized in the books of account of the person claiming the input tax credit and which are used or intended to be used in the course or furtherance of business....

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Alert for ISDs for data in SAVE stage in their Form GSTR 6

Goods and Services Tax - Changes are being made in the credit utilization criteria in Form GSTR-6, filed by Input Service Distributors (ISDs). These changes are likely to be implemented on the GST portal with effect from 14.04.2020....

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Summary of comments made by Department of Revenue on First Discussion Paper on Goods and Service Tax (GST)

Goods and Services Tax - Department of Revenue has agreed to most of the recommendations put forward by Empowered committee in FDP on GST relating to harmonious structure of rate, taxation base, exemptions, chargeability, definition of taxable event, taxable person, valuation, classification etc.However, there are certain areas where Department of Revenue has sug...

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Service Tax Refund to exporters of 3 more services allowed

Goods and Services Tax - 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 o...

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Refund Service Tax on Exports Further Extended by Service Tax Notification No. 3/2008 Dated 19/02/2008

Goods and Services Tax - 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 rela...

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Canteen, House keeping & cleaning service- CENVAT credit allowed

M/S. Tata Steel Ltd. Vs. Commissioner Of Central Excise & Service Tax, Jamshedur (Cestat Kolkata) - CENVAT Credit on Canteen Services and House Keeping/Cleaning Services availed in office building are admissible to Assessee when same was situated within licensed factory premises of Assessee....

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Chartered Accountants Services eligible for Input / Cenvat Credit

M/s Essar Oil Ltd Vs Commissioners of Central Excise (CESTAT Ahmedabad) - In the case of Commissioner of Central Excise, Ludhiana vs DRP Malleables Pvt. Ltd. (supra), the Tribunal held that Chartered Accountant Service is specifically covered under the scope of input service and the assessee is eligible for availing credit....

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SEZ developer can claim ST refund on Input services by CA, CS etc

AMRL Hitech City Ltd Vs Commissioner of Central Excise & ST (CESTAT Chennai) - The Appellant is registered as Multi Product Special Economic Zone (MPSEZ) as a developer of AMRL Hi-Tech City. The Appellant claimed the refund of credit paid on various input services under Rule 5 of CENVAT Credit Rules, 2004 (“CC Rules”) read with Notification No. 12/2013-ST dated July 01, 20...

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Once the taxable service is exported and various input services have been utilized for providing the output service, the service provider is entitled for the rebate

Dell International Services India Pvt. Ltd. Vs CCE(Appeals) [CESTAT Bangalore] - Once the taxable service is exported and various input services have been utilized for providing the output service :i.e. appellants could be entitled for the rebate, which is equal to the service tax paid on the input services. Going by the definition of the input service under Rule 2(1) of the Cen...

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Services availed by a manufacturer for outward transportation of final products from the place of removal is input service

ABB Ltd. Vs CCE & ST (CESTAT Bangalore) - 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 of ...

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Notification No. G.S.R. 472(E), Dated: 04.06.2010

Notification No. G.S.R. 472(E) - (04/06/2010) - In the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 7/2010-Central Excise (Non Tariff), dated the 27th February, 2010 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 123(E), dated the 27th F...

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Circular on Problems faced by exporters in availing refund of excess credit

Circular No. 120/01/2010- ST - (19/01/2010) - CENVAT Credit Rules, 2004 permit taking of credit of inputs and input services which are used for providing output services or output goods. In order to zero-rate the exports, Rule 5 of CENVAT Credit Rules, 2004 provides that such accumulated credit can be refunded to the exporter subject to stipula...

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Utilisation of accumulated CENVAT credit restricted in terms of erstwhile Rule 6(3)( c) of CENVAT Credit Rules, 2004

Trade Notice No. 14/2009 - (13/03/2009) - Trade Notice No. 14/2009 Prior to 01.04.2008 [before the amendment in Rule 6(3)] the option available to the taxpayer, under Rule 6(3), was that, he was allowed to utilize credit only to the extent of an amount not exceeding 20% of the amount of service tax payable on taxable output service. Howev...

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Recent Posts in "input services"

Input Service Distributor (ISD) | Section 20 & 21 | CGST Act 2017 | GST Series Part 13

1. The concept of Input Service Distributor (ISD) has its roots in the service tax regime. The Head office of an organization obtains services that are common for all the company’s units located across the country. The supplier of such services issues an invoice in the name of the company’s head office. These services are […]...

Read More
Posted Under: Service Tax |

Alert for ISDs for data in SAVE stage in their Form GSTR 6

Changes are being made in the credit utilization criteria in Form GSTR-6, filed by Input Service Distributors (ISDs). These changes are likely to be implemented on the GST portal with effect from 14.04.2020....

Read More
Posted Under: Service Tax |

How to avail Input Tax Credit under GST law

Articles explains Conditions to avail Input tax credit under GST, Important Points related to Input tax credit under GST, Input Tax Credit if Depreciation been claimed on Tax Amount, Due Date for Input tax credit under GST and Documents for availing Input tax credit under GST. Section 16 of CGST Act, 2017 laid down the eligibility and [...

Read More
Posted Under: Service Tax |

Input Service Distributor in GST- All You want to know

Input Service Distributor (ISD) means an office of the supplier of goods or services or both which receives tax invoices towards receipt of input services and issues a prescribed document for the purposes of distributing the credit of central tax (CGST)...

Read More
Posted Under: Service Tax |

Input Service Distributor under GST

All the businesses are required to register under GST for its all branches from where the taxable supply is being made. The concept of GST input service distributor is relevant for businesses having GST registration and operating with more than one branch within India. ISD Will be applicable only for the entities having multiple branches...

Read More
Posted Under: Service Tax |

GST on Inward supply of capital goods

Capital Goods:Section-2(19) – Means goods, the value of which is capitalized in the books of account of the person claiming the input tax credit and which are used or intended to be used in the course or furtherance of business....

Read More
Posted Under: Service Tax |

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...

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Posted Under: Service Tax |

Input Tax Credit under Model GST Law-10 Key things to know

Model GST law provides a comprehensive and continuous chain of ‘set-off’ benefits from the producer’s point and the service provider’s point upto retailer’s level....

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Input Tax Credit under GST Law

Before understanding the Input tax credit under GST Law it is essential to understand the changes made in earlier Law i.e. CENVAT under Rule ,2004 to the new law. After giving the due consideration, it is clear from the given table below that except few minor changes, Capital Goods under Rule 2(a) and Section 2[20] are same....

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Canteen, House keeping & cleaning service- CENVAT credit allowed

M/S. Tata Steel Ltd. Vs. Commissioner Of Central Excise & Service Tax, Jamshedur (Cestat Kolkata)

CENVAT Credit on Canteen Services and House Keeping/Cleaning Services availed in office building are admissible to Assessee when same was situated within licensed factory premises of Assessee....

Read More

Chartered Accountants Services eligible for Input / Cenvat Credit

M/s Essar Oil Ltd Vs Commissioners of Central Excise (CESTAT Ahmedabad)

In the case of Commissioner of Central Excise, Ludhiana vs DRP Malleables Pvt. Ltd. (supra), the Tribunal held that Chartered Accountant Service is specifically covered under the scope of input service and the assessee is eligible for availing credit....

Read More

SEZ developer can claim ST refund on Input services by CA, CS etc

AMRL Hitech City Ltd Vs Commissioner of Central Excise & ST (CESTAT Chennai)

The Appellant is registered as Multi Product Special Economic Zone (MPSEZ) as a developer of AMRL Hi-Tech City. The Appellant claimed the refund of credit paid on various input services under Rule 5 of CENVAT Credit Rules, 2004 (“CC Rules”) read with Notification No. 12/2013-ST dated July 01, 2013....

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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 ...

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Posted Under: Service Tax |

Allowability of Input Tax Credit under Rajasthan Value Added Tax Act 2003

Recently there have been a slew of decisions on the matter of allowability of Input Tax Credit by various High Courts including Hon’ble Rajasthan High Court and Rajasthan Tax Board. This article aims to critically analyse the effect of recent judgments in terms of provisions of Rajasthan Value Added Tax Act 2003 and earlier judgments re...

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Posted Under: Service Tax |

Cenvat Credit of Input Services In ‘Setting-Up’ of A Factory

With effect from 01.04.2011, the Government has provided an equipped weapon to Revenue Officers by deletion a word i.e. ‘Setting-up’ from the definition of input services vide Notification No. 03/2011-CE(N.T.) dated 01.03.2011, to dispute the Cenvat Credit of Input Services, availed in relation to ‘setting-up’ a factory. Prior to ...

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Posted Under: Service Tax |

Input Tax Credit reversal on account of mismatches found in Returns under Tamilnadu VAT Act, 2006

In the recent times, the Commercial Taxes Department has started issuing Notices and passing orders to disallow the Input Tax Credit based on mismatch of purchase entries found on comparison of Annexure I of buying dealers with Annexure II of selling dealers and without following the High Court directions...

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Posted Under: Service Tax |

Does DTAA Overrides Service Tax in India?

 Import of Service The Import of Service means that the Service which is being provided by a Service Provider who is located in Non-Taxable territory and the service recipient is located in taxable territory. In such circumstances, the Service Receiver is liable to pay service tax as per Sr. No. 10 of Notification 30/2012-ST dated [&hell...

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Posted Under: Service Tax |

Availability of Cenvat Credit on Freight Outward Upto Place Of Removal

Now, the question – is weather CENVAT Credit on freight outward upto place of removal is admissible to the manufacturers of excisable goods in India? CENVAT Credit scheme is available to manufacturers of excisable goods which are falling under Central Excise Tariff Act, 1985. Now, according to erstwhile MODVAT scheme of 2002 now, CE...

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Posted Under: Service Tax |

Cenvat credit on eligible inputs used in generation of electricity

Inputs used in relation to generation of electricity (which is in turn used in manufacture of final products) are eligible inputs for availing the cenvat credit. ...

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Posted Under: Service Tax |

Rebate / Refund in respect of service tax paid on input services

Notification No. 12/2005-ST was issued on 19.04.2005. The notification stated that there will be granted rebate of the whole of the duty paid on excisable inputs or the whole of the service tax and cess paid on all taxable input services ...

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Posted Under: Service Tax |

CHA and C&F Services Rendered At Port Are Eligible Inputs To Exporter?

Time and again a question arises as to whether input service includes services rendered for outward transportation up to place of removal, and the answer is positive. It was held in the case of Commissioner of Central Excise, Vadodara Vs Inox India Ltd., (CESTAT-Ahmedabad 2013, 35 taxmann.com 94) that the exporter respondent is eligible t...

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Posted Under: Service Tax |

Notification No. G.S.R. 472(E), Dated: 04.06.2010

Notification No. G.S.R. 472(E) (04/06/2010)

In the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 7/2010-Central Excise (Non Tariff), dated the 27th February, 2010 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 123(E), dated the 27th February, 2010, at page 60 in line 18,...

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Summary of circular on clarification regarding availment of CENVAT credit on input services

This article summarizes Circular No 122/03/2010 -ST F. No. 137/71/2009 - CX.4 dated 30 April 2010 (Circular) providing clarification on issues arising in respect of the availment of CENVAT Credit in relation to book adjustments for Associated Enterprise transactions and invoices, for which payments have not been received in total....

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Posted Under: Service Tax |

Analysis of circular on refund of CENVAT credit under Rule 5 of CENVAT Credit Rules, 2004 and Problems faced by exporters

Background of the Circular:- CENVAT Credit Rules, 2004 ('CCR') permit availment of credit of excise duty on inputs and service tax on input services used for manufacture of dutiable goods or providing output services. In order to zero-rate the exports, Rule 5 of CCR provides that such accumulated credit can be refunded to the exporter sub...

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Posted Under: Service Tax |

Summary of comments made by Department of Revenue on First Discussion Paper on Goods and Service Tax (GST)

Department of Revenue has agreed to most of the recommendations put forward by Empowered committee in FDP on GST relating to harmonious structure of rate, taxation base, exemptions, chargeability, definition of taxable event, taxable person, valuation, classification etc.However, there are certain areas where Department of Revenue has sug...

Read More
Posted Under: Service Tax |

Hard nut to crack -Service tax refund claim

The recent circular no. 120/01/2010-ST dated January 19, 2010 has been issued by the Board for claiming the refund of unutilized Cenvat credit under Rule 5 of Cenvat credit Rules by the service exporters. The above circular has tried to address all the problems faced by the service tax exporters in claiming such exemption. They have tried...

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Posted Under: Service Tax |

Service tax refunds to exporters

In order to make exports of services from India internationally competitive, the Government of India has zero rated such exports. Consequently, the services exporting community is entitled to obtain refunds of input tax credits or utilise such credits to offset domestic output service taxes. The IT and the ITES industry is a key part of t...

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Posted Under: Service Tax |

Circular on Problems faced by exporters in availing refund of excess credit

Circular No. 120/01/2010- ST (19/01/2010)

CENVAT Credit Rules, 2004 permit taking of credit of inputs and input services which are used for providing output services or output goods. In order to zero-rate the exports, Rule 5 of CENVAT Credit Rules, 2004 provides that such accumulated credit can be refunded to the exporter subject to stipulated conditions. Notification No. 5/2006-...

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Cenvat Credit on Exempted Job Work

A job worker is engaged in processing material, supplied by principal manufacturers on job work basis. Such job work is covered under Business auxiliary service attracting service tax, when the process does not amount to manufacture. However, Notification 8/2005-S.T. dated 01.03.2005 exempt such job work on the condition that the processe...

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Posted Under: Service Tax |

Once the taxable service is exported and various input services have been utilized for providing the output service, the service provider is entitled for the rebate

Dell International Services India Pvt. Ltd. Vs CCE(Appeals) [CESTAT Bangalore]

Once the taxable service is exported and various input services have been utilized for providing the output service :i.e. appellants could be entitled for the rebate, which is equal to the service tax paid on the input services. Going by the definition of the input service under Rule 2(1) of the Cenvat Credit Rules, 2004 the service utili...

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Job Work, Cenvat & Litigation – Good Job for Consultants

Rule 6 of CCR deals with the Cenvat Credit provisions in case of manufacturer of both dutiable and exempted goods (hereinafter referred as said manufacturer). Sub rule 1 to this rule says that credit is not allowed on that much portion of the inputs/input services that are used for manufacture of exempted goods. Sub rule 2 prescribes that...

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Posted Under: Service Tax |

Expenses incurred by a company in relation to advertising and promoting a brand owned by it would be eligible for input tax credits

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...

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Posted Under: Service Tax |

Services availed by a manufacturer for outward transportation of final products from the place of removal is input service

ABB Ltd. Vs CCE & ST (CESTAT Bangalore)

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 of such services. ...

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Utilisation of accumulated CENVAT credit restricted in terms of erstwhile Rule 6(3)( c) of CENVAT Credit Rules, 2004

Trade Notice No. 14/2009 (13/03/2009)

Trade Notice No. 14/2009 Prior to 01.04.2008 [before the amendment in Rule 6(3)] the option available to the taxpayer, under Rule 6(3), was that, he was allowed to utilize credit only to the extent of an amount not exceeding 20% of the amount of service tax payable on taxable output service. However, there was no restriction in taking C...

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Service Tax Refund to exporters of 3 more services allowed

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 o...

Read More
Posted Under: Service Tax |

Refund Service Tax on Exports Further Extended by Service Tax Notification No. 3/2008 Dated 19/02/2008

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 rela...

Read More
Posted Under: Service Tax |

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