Service Tax Judgements
Input Services Credit
CA Praveen Chopra 24 March 2008 at 18:58
Exempted and dutiable services – common input services - Not maintaining separate records cannot be a ground for denying Input Service Credit in respect of service tax paid on services referred in Rule 6(5) of CCRs, 2004 : Tribunal
Input credit by outdoor caterers
CA Praveen Chopra 19 March 2008 at 11:02
Food for thought – Service Tax paid by Outdoor Caterers for running Canteen Services in a factory is an Input Service for availing Credit : Tribunal
Refund of Cenvat credit
AMIT KHURANA 28 February 2008 at 09:35
The appellant-assessee was engaged in providing business auxiliary services and export of said services. It was availing benefit of the Cenvat credit in respect of input services used by it in the export of auxiliary services. Since it was unable to
Tax on sale or purchase of goods
Garima 13 February 2008 at 21:34
Appellant was an advertising agency, engaged in creating original concepts and designing advertising material filed its returns both under Finance Act, 1994 and Karnataka Value Added Tax Act, 2003. Assessing Authority completed assessment by excludin
Service tax on rent
Aisha 28 October 2007 at 02:37
Injunction against service tax on rent of commercial buildings
CLEARING AND FORWARDING AGENT
Ravikumar.G 16 October 2007 at 10:55
CLEARING AND FORWARDING AGENT Section 65 of the Finance Act, 1994 - Clearing and forwarding agent - Whether for purposes of service tax a consignment agent should be deemed to be a clearing and forwarding agent and services rendered by a consignme
CENVAT CREDIT
Ravikumar.G 20 September 2007 at 17:52
Rule 4, read with rule 2(p), of the Cenvat Credit Rules, 2004 - Conditions for allowing CENVAT credit - Period from July, 2005 to September, 2005 - Assessee-company paid service tax in respect of ‘Goods transport agency’s service’ received for inward
CENVAT CREDIT
Ravikumar.G 18 September 2007 at 14:14
Rule 3 of the Cenvat Credit Rules, 2004, read with section 68 of the Finance Act, 1994 - Cenvat credit - Allowance of - Whether as per Cenvat Credit Rules and CBEC excise manual of supplementary instructions, there is no restriction for utilization o
Information for the purpose of Search & Seizure
CA.Saibaburao Nanduri 10 September 2007 at 15:49
Held by hon"ble court that the concerned officer cannot be said to be legally in possession of such information due to the fact that such report is the exclusive property of Legislature.Thus such report cannot be used as information in possession for
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