CENVAT credit Archives

Can assessee take total contract value and remit service tax on value as ‘works contract service’? Supreme Court answers

As the service tax needs to be computed in terms of Rule 2A of the Service Tax (Determination of Value) Rules, 2006 and as the assessee has not opted for the composition scheme, the matter is remitted back to the CESTAT for re-computation of the demands.

Case Briefs High Courts

Calcutta High Court |In absence of prescribed statutory form, filing of return/payment of tax sufficient compliance of Works Contract Composition Scheme

The High Court has also observed that the Service Tax Department cannot invoke the extended period on the sole ground of omission as the same can be invoked only when that there is a deliberate intention to evade payment of tax.

Case Briefs Tribunals/Commissions/Regulatory Bodies

Whether Cenvat credit of Service Tax be availed on debit notes under the scheme of the Cenvat Credit Rules, 2004? CESTAT answers

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): P.K. Choudhary (Judicial Member) allowed an appeal holding that Cenvat Credit of Service Tax

Case Briefs Tribunals/Commissions/Regulatory Bodies

Does empty packaging drums of cenvatable input attract payment of excise duty or cenvat credit? CESTAT answers

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): While dealing with an issue relating to payment of 6% on empty packaging drums

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Cenvat Credit is allowed on Insurance services; Tribunal sets aside penalty and interest

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ramesh Nair (Judicial Member) partly allowed an appeal which raised the question as to

Case Briefs Tribunals/Commissions/Regulatory Bodies

Whether Membership Subscription Charges, which is an essential service for business promotion, will be eligible for CENVAT Credit? CESTAT explains

Customs, Excise and Service Tax Appellate Tribunal, Chennai: While taking into consideration various of kinds of charges and whether they would qualify

Op Eds OP. ED.

Interplay between CSR and GST

by Yash Vardhan Garu* and Akansha Bohra**

Case Briefs Tribunals/Commissions/Regulatory Bodies

Is there any provision under Cenvat Credit Rules, 2004 or Finance Act, 1994 for reversal of CENVAT credit for services provided for which no consideration is received by an assessee? CESTAT analyses

Customs, Excise and Service Tax Appellate Tribunal, Chandigarh: Coram of Ashok Jindal (Judicial Member) and CJ Mathew (Technical Member) addressed whether the

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Whether payment of service tax is right utilization of cenvat credit, and can the same tax be demanded again? Tribunal answers

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Anil Choudhary (Judicial Member) allowed an appeal which involved the issue as to whether

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Whether the supplementary invoices relate to the date of original clearance or the date on which the supplementary invoice was raised? Tribunal answers

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Dilip Gupta (President) and P.V. Subba Rao (Technical Member) partly allowed

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Whether refund claim under R. 5 of CCR can be rejected on the ground that appellant did not debit amount of refund claimed at the time of filing refund claim, but have debited such amount subsequent to the filing of refund claim but before adjudication?

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Anil Choudhary (Judicial Member) allowed an appeal which was filed bearing the issue as

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Amount claimed as refund already debited in Returns, whether there would be entitlement for refund under Rule 5 of CCR, 2004? Tribunal answers

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): P Dinesha (Judicial Member) allowed an appeal in which the Tribunal had to decide

Case Briefs

CESTAT | Is sales commission an admissible input service; is it eligible for cenvat credit? Tribunal answers

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ramesh Nair (Judicial Member) allowed an appeal which was filed against the order of

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Can cenvat credit be availed on event management services? Tribunal explains

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ashok Jindal (Judicial Member) allowed an appeal which was filed against the impugned order

Case Briefs High Courts

Can Commissioner of Central Tax GST Commissionerate withhold the SVLDRS Discharge certificate for transition of disputes credits to GST?

Andhra Pradesh High Court: The Division Bench of Joymalya Bagchi and K. Suresh Reddy, JJ., held that, SVLDRS Discharge certificate cannot be withheld

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Admissibility of the Cenvat Credit in respect of outward GTA; Tribunal allows appeal

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Ramesh Nair (Judicial Member) and Raju (Technical member) allowed an appeal

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | No entitlement of Cenvat credit on Outdoor catering service; Tribunal partly allows appeal

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): S.S. Garg (Judicial Member) partially allowed an appeal against the confirmation order of Commissioner

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Nexus between services and business activities to be established in order to avail Cenvat Credit; Tribunal allows appeal

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ramesh Nair (Judicial Member) allowed an appeal which was filed against the impugned order

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Whether place of providing service play any role in entitlement of Cenvat Credit? Tribunal answers

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ramesh Nair (Judicial Member) allowed an appeal which was filed against the denial order

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | “At the time of entertaining the refund claim, the issue of admissibility of the CENVAT credit cannot be raised”: Tribunal allows appeal

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ashok Jindal (Judicial Member) allowed an appeal which was filed against the impugned orders