![CBIC notifies GST Councils ITC Conditions for Same-Line Businesses; Restricts it to 2.5% when Supplier Charges a Higher Tax Rate [Read Notification]](https://www.taxscan.in/wp-content/uploads/2023/10/CBIC-GST-Councils-ITC-Conditions-Same-Line-Businesses-Restricts-it-to-Supplier-Charges-Higher-Tax-Rate-TAXSCAN-1.jpg "CBIC notifies GST Councils ITC Conditions for Same-Line Businesses; Restricts it to 2.5% when Supplier Charges a Higher Tax Rate [Read Notification]")
CBIC notifies GST Council's ITC Conditions for Same-Line Businesses; Restricts it to 2.5% when Supplier Charges a Higher Tax Rate [Read Notification]
The Central Board of Indirect Taxes and Customs (CBIC), vide notification no. 12/2023 has notified the Input Tax Credit conditions for the same line...
![Refund Claim of Cenvat Credit allowable when Input Service is related to Manufacture of Finished Goods: CESTAT upholds Refund in absence of Contrary Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Refund-Claim-of-Cenvat-Credit-Refund-Claim-Cenvat-Credit-Input-Service-Finished-Goods-CESTAT-upholds-Refund-Contrary-Evidence-taxscan.jpg "Refund Claim of Cenvat Credit allowable when Input Service is related to Manufacture of Finished Goods: CESTAT upholds Refund in absence of Contrary Evidence [Read Order]")
![CENVAT Credit of Service Tax Allowable to Service of Erection and Commissioning of Spray Drying Plant Falls Under Category of ‘Input Service’ u/r 2 (l) of CENVAT Credit Rules : CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/CENVAT-Credit-CENVAT-Credit-of-Service-Tax-Service-Tax-Commissioning-of-Spray-Drying-Plant-taxscan.jpg "CENVAT Credit of Service Tax Allowable to Service of Erection and Commissioning of Spray Drying Plant Falls Under Category of ‘Input Service’ u/r 2 (l) of CENVAT Credit Rules : CESTAT [Read Order]")
![No Excise Duty Demand on Reversal of Cenvat Credit for Common Input Service used in Manufacture of Exempted Goods Equal to 10% or 5%: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Excise-Duty-Demand-Reversal-of-Cenvat-credit-Input-Service-Common-Input-Service-Exempted-Goods-Manufacture-of-Exempted-Goods-Excise-Duty-CESTAT-taxscan.jpg "No Excise Duty Demand on Reversal of Cenvat Credit for Common Input Service used in Manufacture of Exempted Goods Equal to 10% or 5%: CESTAT [Read Order]")
![Courier Agency, Exhibition, Insurance and Internet Service fall under ‘Input Service’ under Rule 2(l) of Cenvat Credit Rules: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Courier-Agency-Exhibition-Insurance-and-Internet-Service-Insurance-Internet-Service-Input-Service-Cenvat-Credit-Rules-CESTAT-taxscan.jpg "Courier Agency, Exhibition, Insurance and Internet Service fall under ‘Input Service’ under Rule 2(l) of Cenvat Credit Rules: CESTAT [Read Order]")
Repair and Maintenance of Plant & Machinery not included in Input Service under Rule 2(1) of CENVAT Credit Rules: CESTAT upholds Service Tax Demand [Read Order]
The Chandigarh bench of Customs Excise and Service Tax Appellate Tribunal (CESTAT) ruled that the repair and maintenance of plant and machinery is not included in the definition of Input service...
![Repair and Maintenance of Plant & Machinery not included in Input Service under Rule 2(1) of CENVAT Credit Rules: CESTAT upholds Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Repair-Maintenance-Repair-and-Maintenance-Plant-Machinery-Plant-Machinery-Input-Service-CENVAT-Credit-Rules-CESTAT-Service-Tax-Demand-Customs-Excise-Service-Tax-taxscan.jpg "Repair and Maintenance of Plant & Machinery not included in Input Service under Rule 2(1) of CENVAT Credit Rules: CESTAT upholds Service Tax Demand [Read Order]")
Services utilized for setting up of factory which were availed prior to commencement of Production is Input Service: CESTAT allows Cenvat Credit on Input Services
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), allowed Cenvat Credit on input services and observed that the services utilized for setting up of factory which...
Relief to IOC: Calcutta HC confirms Fulfilment of Obligation under Rule 6(2) of CCR, by taking only 85% of Credit on Common Input Service [Read Order]
The Calcutta High Court confirmed the fulfilment of obligation under Rule 6(2) of the Cenvat Credit Rules, 2004(CCR), by taking only 85% of credit on common input service, thereby granting relief to...
No demand of 6/7% of Value of Trading Activity will sustain on Reversal of Cenvat Credit for Common Input Service and Payment of Interest [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) comprising Ramesh Nair, Judicial Member observed that no demand of 6/7% of value of trading activity will...
![No demand of 6/7% of Value of Trading Activity will sustain on Reversal of Cenvat Credit for Common Input Service and Payment of Interest [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/demand-Value-of-Trading-Activity-Reversal-of-Cenvat-Credit-Cenvat-Credit-Input-Service-Payment-of-Interest-taxscan.jpg "No demand of 6/7% of Value of Trading Activity will sustain on Reversal of Cenvat Credit for Common Input Service and Payment of Interest [Read Order]")
100% Cenvat Credit can be taken on Input Service under the head of Management or Business Consultancy Service: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that 100% Cenvat Credit can be taken on Input Service under the head of Management or Business...
![100% Cenvat Credit can be taken on Input Service under the head of Management or Business Consultancy Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Cenvat-Credit-Input-Service-Management-Business-Consultancy-Service-Consultancy-Service-CESTAT-Customs-Excise-Service-Tax-Taxscan.jpg "100% Cenvat Credit can be taken on Input Service under the head of Management or Business Consultancy Service: CESTAT [Read Order]")
Fly Ash is necessary for Running of Captive Power Plant: CESTAT sets aside denial of Credit of Input Services used for Removal and Disposal of Fly Ash [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata Bench set aside denial of credit of input services used for removal and disposal of Fly Ash and recognised that Fly Ash is...
![Fly Ash is necessary for Running of Captive Power Plant: CESTAT sets aside denial of Credit of Input Services used for Removal and Disposal of Fly Ash [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Fly-Ash-Captive-Power-Plant-CESTAT-denial-of-Credit-Input-Services-Disposal-of-Fly-Ash-taxscan.jpg "Fly Ash is necessary for Running of Captive Power Plant: CESTAT sets aside denial of Credit of Input Services used for Removal and Disposal of Fly Ash [Read Order]")
Non examination of whether service fall under exclusion clause of input service: CESTAT invalidates order as vague and non-speaking [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), invalidated order as vague and non -speaking on the ground that there was non-examination of whether service fall under exclusion...
![Non examination of whether service fall under exclusion clause of input service: CESTAT invalidates order as vague and non-speaking [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/input-service-CESTAT-order-taxscan.jpg "Non examination of whether service fall under exclusion clause of input service: CESTAT invalidates order as vague and non-speaking [Read Order]")