Input Services
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
CESTAT | Can input services used by the provider of taxable service for providing output service be covered by the exclusion clause? Tribunal answers
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): SS. Garg (Judicial Member) allowed appeals which were filed after the rejection of refund
CESTAT | Whether distribution of credits on input services attributable to final product on a pro-rata basis proportionate to turnover of each unit between manufacturing plants? Tribunal answers
Customs, Excise & Service Tax Appellate Tribunal (CESTAT): The Coram of Dilip Gupta (President) and P V Subba Rao (Technical member) allowed
CESTAT | Services availed amounts to input services to be eligible for credit; Tribunal allows appeal
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of S.S. Garg (Judicial Member) and P. Anjani Kumar (Technical Member) allowed
CESTAT | Procedural lapse is condonable and denial of substantive right is unjustified; Tribunal allows appeal under R. 6 (3A) (ii) of Cenvat Credit Rules, 2004
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Sulekha Beevi (Judicial Member) and P. Anjani Kumar (Technical Member) allowed