#input services

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Does DTAA Overrides Service Tax in India?

Does DTAA Overrides Service Tax in India?

 Import of Service

The Import of Service means that the Service which is being provided by a Service Provider who is located in Non-Taxable territory and the service recipient is located in taxable territory. In such circumstances, the Service Receiver is liable to pay service tax as per Sr. No. 10 of Notification 30/2012-ST dated 20-06-2012 subject to the exemptions granted under Item No. 34 of…

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Availability of Cenvat Credit on Freight Outward Upto Place Of Removal

Availability of Cenvat Credit on Freight Outward Upto Place Of Removal

Now, the question – is weather CENVAT Credit on freight outward upto place of removal is admissible to the manufacturers of excisable goods in India? CENVAT Credit scheme is available to manufacturers of excisable goods which are falling under Central Excise Tariff Act, 1985. Now, according to erstwhile MODVAT scheme of 2002 now, CENVAT Credit Rule, 2004 which allows manufacturers to take credit…

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Cenvat credit on eligible inputs used in generation of electricity

Cenvat credit on eligible inputs used in generation of electricity

J.K. Manghani

Inputs used in relation to generation of electricity (which is in turn used in manufacture of final products) are eligible inputs for availing the cenvat credit.

The word “input” has been defined under Rule 2(g) of the erstwhile Cenvat Credit Rules, 2002 which were effective up to 09.09.2004 and also in Rule 2(k) of the Cenvat Credit Rules, 2004 which are effective from 10.09.2004.

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Rebate / Refund in respect of service tax paid on input services

Background:-

Notification No. 12/2005-ST was issued on 19.04.2005. The notification stated that there will be granted rebate of the whole of the duty paid on excisable inputs or the whole of the service tax and cess paid on all taxable input services used…

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