also renders exempted services, Rule 6 of Cenvat Rules curtails the
credit on inputs and input services used in rendering exempted
services. This Rule provides ... exempted services and
description of such non-exempted goods removed and non-
exempted services provided;
(v) CENVAT credit of inputs and input services lying
Central Excise
duty paid on inputs, input services and capital goods. The CENVAT
Credit availed on inputs are not used in the import and sale ... CBUs. The
common input services are namely, advertisement services, event
management services, provisional services, cleaning of premises,
telecommunication services etc. Alleging that the Appellant
Central Excise
duty paid on inputs, input services and capital goods. The CENVAT
Credit availed on inputs are not used in the import and sale ... CBUs. The
common input services are namely, advertisement services, event
management services, provisional services, cleaning of premises,
telecommunication services etc. Alleging that the Appellant
exempted services. It disallows
the entire CENVAT credit on the inputs or input services used
exclusively in exempted goods or services at the initial stage ... accounts for the common
inputs/input services and shall take the credit of only those
inputs/inputs services which has been used exclusively in
manufacturing
common input
services like advertisement services, business support services, telephone
etc; it was not possible to exactly determine the component of such input
services which ... CENVAT credit on inputs, capital goods,
or input services; the appellant continued to avail CENVAT credit of input
services that were common to multiple services
services appear to
have been used in providing brand promotion services.
Illustration of such service could be telephone services,
Chartered Accountant services, Security Agency Services ... providing brand promotion
services as well as other services. In other words, these services
could be considered as common input services. However, I also
find
services appear to
have been used in providing brand promotion services.
Illustration of such service could be telephone services,
Chartered Accountant services, Security Agency Services ... providing brand promotion
services as well as other services. In other words, these services
could be considered as common input services. However, I also
find
They
further failed to reverse the credit attributable to input/input
services used in or in relation to the manufacture of
exempted product, provisionally ... take credit on only such input
services, which are attributable to taxable output services. If
there are common input services, without separate accounts
Stevedoring services, Telephone Service, Mobile
Services, courier services, Travel services, etc. as input services. Out of
these services many services except Stevedoring services, survey charges ... service tax paid
on input services in the nature of Telephone Services, Mobile Services,
Courier Services, Travel Services etc. Such services cannot be said
taxable services rendered by them. They have been availing
CENVAT credit of duty paid on the inputs and input services procured
by them locally ... service tax an input services came into force
fram 10.09.2004 onwards. Though the assessee has knowledge of availing
credit on input services which are aiso
