UCO Bank Eligible For Cenvat Credit Of Service Tax Paid On Telephone Bills In Respect Of Telephones Installed At Employees' Residence: CESTAT
10 months, 1 week ago

UCO Bank Eligible For Cenvat Credit Of Service Tax Paid On Telephone Bills In Respect Of Telephones Installed At Employees' Residence: CESTAT

Live Law  

The Kolkata Bench of Customs, Excise and Service Tax Appellate Tribunal has held that UCO Bank is eligible for the Cenvat Credit of service tax paid on telephone bills in respect of the telephones installed at the residence of employees.The bench of Ashok Jindal and K. Anpazhakan has observed that the telephone has been installed to the residence. The Kolkata Bench of Customs, Excise and Service Tax Appellate Tribunal has held that UCO Bank is eligible for the Cenvat Credit of service tax paid on telephone bills in respect of the telephones installed at the residence of employees. Indian Bank vs. Commissioner of Service Tax Kolkata in which the Tribunal has allowed the Cenvat Credit on telephone bills in respect of the telephones which were installed at the residence of employees. The tribunal by relying on the definition of 'input services' and the decision of the Tribunal Kolkata held that the appellant is eligible for the Cenvat Credit of service tax paid on telephone bills in respect of the telephones installed at the residence of employees.

Tax Services Credit Bank Service Telephones Tribunal Stat Installed Definition This Part Service Tax Cenvat Credit Input Uco Bank Cenvat Input Service Telephone Output Service Telephone Bills Employees Residence  paid  respect  employees  residence  input  uco  service  installed  cenvat  telephone  definition  tax  telephones  credit  services  tribunal

History of this topic

CENVAT Credit Can Be Availed On Input Services Of Commercial And Industrial Construction: CESTAT
5 months, 2 weeks ago

CENVAT Credit Can Be Availed On Input Services Of Commercial And Industrial Construction: CESTAT

Live Law  

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that the CENVAT credit can be availed of on input services of commercial and industrial construction, fabrication and erection, manpower supply for construction, and Goods Transport Agency for construction materials, etc.The bench of P. Dinesha and Vasa Seshagiri Rao. The Chennai Bench of Customs, Excise, and Service …

Reversal Of Cenvat Credit In Respect Of Common Input Services Sufficient For Compliance With Cenvat Credit Rules, 2004: CESTAT
10 months ago

Reversal Of Cenvat Credit In Respect Of Common Input Services Sufficient For Compliance With Cenvat Credit Rules, 2004: CESTAT

Live Law  

The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that reversal of Cenvat credit in respect of common input services by the appellants is sufficient for compliance with the Cenvat Credit Rules, 2004.The bench of S.K. The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that reversal of Cenvat credit in respect …

Reversal Of Cenvat Credit In Respect Of Common Input Services Sufficient For Compliance With Cenvat Credit Rules, 2004: CESTAT
10 months ago

Reversal Of Cenvat Credit In Respect Of Common Input Services Sufficient For Compliance With Cenvat Credit Rules, 2004: CESTAT

Live Law  

The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that reversal of Cenvat credit in respect of common input services by the appellants is sufficient for compliance with the Cenvat Credit Rules, 2004.The bench of S.K. The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that reversal of Cenvat credit in respect …

CENVAT Credit Availed On ‘Banking And Financial Services’ Used In Providing Renting Of Immovable Property Service Is Admissible: CESTAT
1 year, 2 months ago

CENVAT Credit Availed On ‘Banking And Financial Services’ Used In Providing Renting Of Immovable Property Service Is Admissible: CESTAT

Live Law  

The Banglore Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that CENVAT credit availed on ‘banking and financial services’ used in providing renting of immovable property is admissible.The bench of D. M. Misra has relied on the decision of the Karnataka High Court in the case of Oberon Edifices & Estates Pvt. The Banglore Bench of Customs, …

Pollution Control Services Of Factory Are Input Services, Eligible For Cenvat Credit: CESTAT
1 year, 2 months ago

Pollution Control Services Of Factory Are Input Services, Eligible For Cenvat Credit: CESTAT

Live Law  

The Customs, Excise, and Service Tax Appellate Tribunal has held that services that are in relation to pollution control in the factory are input services in terms of Rule 2 of the Cenvat Credit Rules, 2004 and hence are eligible for Cenvat credit.The bench of Ramesh Nair and C.L. The Customs, Excise, and Service Tax Appellate Tribunal has held that …

‘Input Service’ Include Any Service Received In Or In Relation To Setting Up, Modernisation, Renovation Or Repair Of The Factory Premises: CESTAT Allows Cenvat Credit
1 year, 7 months ago

‘Input Service’ Include Any Service Received In Or In Relation To Setting Up, Modernisation, Renovation Or Repair Of The Factory Premises: CESTAT Allows Cenvat Credit

Live Law  

The Chandigarh Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that the construction services and other services that are necessary for the renting of the business fall under the definition of ‘input service’ as provided under Rule 2 of the Cenvat Credit Rules, 2004.The two-member bench of S. S. Garg and P. Anjani Kumar. The Chandigarh …

CENVAT Credit Is Not Admissible On Input Services Attributable To Trading Activity: CESTAT
1 year, 7 months ago

CENVAT Credit Is Not Admissible On Input Services Attributable To Trading Activity: CESTAT

Live Law  

The Chandigarh Bench of the Income Tax Appellate Tribunal has held that CENVAT credit is not admissible on input services attributable to trading activity.The bench of S.S. Garg and P. Anjani Kumar has observed that the appellants have rendered themselves liable to pay a penalty under Rule 15 of the CENVAT Credit Rules, 2004. The Chandigarh Bench of the Income …

Architect Service, Telephone Expenses For Construction Of Hotel Are Input Services: CESTAT Allows Cenvat Credit On Service Tax
1 year, 9 months ago

Architect Service, Telephone Expenses For Construction Of Hotel Are Input Services: CESTAT Allows Cenvat Credit On Service Tax

Live Law  

The Mumbai Bench of the Customs, Excise, and Service Tax Tribunal has allowed the Cenvat Credit on Service Tax paid on architect services; telephone expenses, etc. for construction of hotel are input services.The bench of Anil G. Shakkarwar has observed that CENVAT Credit on input services used to bring immovable property into existence is eligible for. They have availed themselves …

CESTAT Allows Cenvat Credit Of Service Tax Paid On Services Of Toilets Located In Port User Building
1 year, 9 months ago

CESTAT Allows Cenvat Credit Of Service Tax Paid On Services Of Toilets Located In Port User Building

Live Law  

The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal has allowed the CENVAT credit of service tax paid on services of toilets located in port-user buildings.The bench of Anil G. Shakkarwar has observed that the territorial location cannot decide the admissibility of CENVAT credit under the provisions of Rule 2 of the CENVAT Credit Rules,. The Mumbai …

CESTAT Allows Cenvat Credit On Service Tax Paid By Automotive Dealers
1 year, 9 months ago

CESTAT Allows Cenvat Credit On Service Tax Paid By Automotive Dealers

Live Law  

The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal has allowed the cenvat credit on service tax paid by automotive dealers.The two-member bench of S. K. Mohanty Member and C.J. The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal has allowed the cenvat credit on service tax paid by automotive dealers. Out of the …

Cenvat Credit Can't Be Denied Merely For Non-Registration Of Input Service Distributor : CESTAT
2 years, 1 month ago

Cenvat Credit Can't Be Denied Merely For Non-Registration Of Input Service Distributor : CESTAT

Live Law  

The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that cenvat credit cannot be denied on the grounds of non-registration of input service distributor registration in respect of bank charges and chartered accountant services.The bench of Sulekha Bevi C.S. The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that cenvat …

CESTAT Deletes Penalty On Availment of Credit Of Input Services Used In Co-Generation Plant For Generation Of Electricity Sold Outside
2 years, 1 month ago

CESTAT Deletes Penalty On Availment of Credit Of Input Services Used In Co-Generation Plant For Generation Of Electricity Sold Outside

Live Law  

The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal has deleted the penalty imposed with regard to credit availed in respect of input services used in the co-generation plant for the generation of electricity sold outside.The bench of Sulekha Beevi C.S. The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal has deleted the penalty …

Registration Of Premises Not A Necessary Prerequisite For Claiming A Refund Under Cenvat Credit Rules, 2004: CESTAT
2 years, 2 months ago

Registration Of Premises Not A Necessary Prerequisite For Claiming A Refund Under Cenvat Credit Rules, 2004: CESTAT

Live Law  

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that the registration of premises is a necessary prerequisite for claiming a refund under Rule 5 of the Cenvat Credit Rules, 2004.The bench of Rachna Gupta has observed that service providers are entitled to a refund under rule 5 of the Cenvat Credit Rules, 2004 when …

Assessee Entitled To Avail Cenvat Credit Of Service Tax Already Paid During Transitional Period: Madras High Court
2 years, 3 months ago

Assessee Entitled To Avail Cenvat Credit Of Service Tax Already Paid During Transitional Period: Madras High Court

Live Law  

The Madras High Court, consisting of Justice R. Ramdevan and Justice Mohammed Shaffiq, has held that the assessee is entitled to avail cenvat credit of the service tax already paid but the assessee was unable to claim due to a transitional provision that has come into effect from 01.07.2017. The appellant/department stated that though the assessee is entitled to avail …

Interface Development Services By BlackRock India - Not An 'Intermediary Service': CESTAT
2 years, 3 months ago

Interface Development Services By BlackRock India - Not An 'Intermediary Service': CESTAT

Live Law  

The Chandigarh Bench of CESTAT has ruled that the services provided by BlackRock India, relating to development of interface for an operating system for investment managers, is not an intermediary service. Subba Rao held that the 'Business Support Services' rendered by BlackRock to its US based clients would qualify as an export of service in terms of Rule 6A of …

CESTAT Allows CENVAT Credit On Service Tax Paid On Input Services Received By The SEZ Unit
2 years, 4 months ago

CESTAT Allows CENVAT Credit On Service Tax Paid On Input Services Received By The SEZ Unit

Live Law  

The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal has allowed the CENVAT credit on service tax paid on input services received by the SEZ unit. The appellant/assessee, Global Logic India Ltd., had availed and utilised the CENVAT credit of service tax paid on input services received in its SEZ Unit. The assessee contended that the appellant's …

C&F Agent Service Is Admissible Input Service Under Cenvat Credit Rules: CESTAT
2 years, 5 months ago

C&F Agent Service Is Admissible Input Service Under Cenvat Credit Rules: CESTAT

Live Law  

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal consisting of Ramesh Nair has held that the C & F Agent Service is an admissible input service in the terms of Rule 2 of the Cenvat Credit Rules, 2004. As per the definition of input service provided under Rule 2 of the Cenvat Credit Rules, 2004, all …

CENVAT Credit Cannot Be Claimed On Expenses Incurred On CSR: Delhi CESTAT
2 years, 6 months ago

CENVAT Credit Cannot Be Claimed On Expenses Incurred On CSR: Delhi CESTAT

Live Law  

The Delhi Bench of Customs, Excise & Service Tax Appellate Tribunal has held that expenses incurred by a person on activities related to its Corporate Social Responsibility cannot be termed as input services and thus, CENVAT Credit cannot be claimed on it. The appellant averred that the services availed by it in respect of its CSR activities qualified as an …

Credit Availed By Indian Overseas Bank On The Service Tax Paid On Deposit Insurance Service Is Eligible For CENVAT Credit: CESTAT
2 years, 6 months ago

Credit Availed By Indian Overseas Bank On The Service Tax Paid On Deposit Insurance Service Is Eligible For CENVAT Credit: CESTAT

Live Law  

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal consisting of Sulekha Beevi C.S. and P. Anjani Kumar has held that the credit availed by the Indian Overseas Bank on the Service Tax paid on the basis of the premium paid to the Deposit Insurance and Credit Guarantee Corporation for insuring deposits is eligible for CENVAT Credit. …

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