Loading...

⚠ ✕
❮ Top
☎ Help
☰
GST ▸
Central GST ▸
Integrated GST + ▸
UTGST / SGST ▸
GST Case Laws + ▸
Income Tax ▸
Income Tax ▸
Allied (Direct Tax) ▸
Income Tax Case Laws ▸
DTAA ▸
International Taxation ▸
Customs ▸
Customs Act / Rules ▸
Notifications / Forms ▸
Circulars / Tariff ▸
Case Laws / Manual ▸
FTP/SEZ ▸
Foreign Trade ▸
Notifications / Circulars / Appendix / Forms ▸
Special Economic Zone (SEZ) ▸
Corp. Law ▸
Company Laws ▸
Standards / Trusts ▸
Partnership / LLP / Societies ▸
Case Laws ▸
FEMA ▸
FEMA / FCRA ▸
Notifications / Circulars ▸
Manual / FAQ ▸
FEMA Case Laws ▸
SEBI / IBC ▸
SEBI ▸
SEBI Case Laws ▸
IBC ▸
IBC - Case Laws ▸
PMLA ▸
Benami Property ▸
Black Money ▸
Money Laundering ▸
Vivad ▸
Direct Tax ▸
Indirect Taxes ▸
Indian Laws ▸
Indian Laws ▸
Bharatiya Nyaya 2023 ▸
Finance Acts & Bills / Amendment Acts ▸
Case Laws ▸
Labour Laws ▸
Labour Code ▸
Old / Others ▸
Central Excise ▸
Central Excise - Cases ▸
Wealth Tax ▸
Service Tax ▸
Service Tax Cases ▸
CST / DVAT ▸
CST / VAT / Sales Tax ▸
×

By creating an account you can:

Logo TaxTMI
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ To Call / Whatsapp, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
    6. Text Search
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
❮ Default View
Expand ❯❯
Close ✕
🔎 Filters / Advanced Search ❯
TEXT

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws---- ❯
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ---- ❯
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ---- ❯
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
☰   Show Results ❯
    October 28, 2026   Notifications GST
    Commencement of Finance Act amendments brings specified statutory changes into force from the appointed date
    October 28, 2026   Notifications SEZ
    SEZ land de-notification reduces the textile zone's notified area while permitting supporting infrastructure subject to land-use compliance.
    October 28, 2026   Circulars SEBI
    Separate business unit compliance for non-SEBI-regulated debenture trustee activities receives an extended implementation timeline amid regulatory rev...
    October 28, 2026   Circulars GST
    GST registration processing requires prescribed documents, restricted officer queries, and time-bound approval, with simplified electronic registratio...
    October 28, 2026   Circulars GST
    Omission of the GST export-refund restriction applies retrospectively to pending proceedings absent an express saving provision.
    October 28, 2026   Circulars GST
    Export payment realisation through repatriable INR accounts, compliant set-offs, and net retention meets GST export conditions.
    October 28, 2026   Circulars GST
    Input tax credit on dealer-agency demo vehicles is available, aligning their treatment with traditional vehicle dealerships.
    October 28, 2026   Circulars GST
    Banking-sector ITC apportionment under section 17(4) requires a uniform credit election across all eligible registrations
    October 28, 2026   Circulars GST
    Input Service Distributor credit rules assign eligibility, reversals and refund treatment to recipients while excluding transfer invoices from turnove...
    October 28, 2026   Circulars GST
    CGST appellate pre-deposit rules clarify disputed tax calculation, refund entitlement, interest dates, and remand-related adjustment requirements.
    October 28, 2026   Circulars GST
    Reasoned GST adjudication requires evidence-based notices, fair hearings, fraud-specific proof, and appellate scrutiny within statutory limits.
    October 28, 2026   Circulars Companies Law
    Annual filing fee relief permits delayed financial statements and returns, while AGM deadlines and related liabilities remain unchanged.
    October 28, 2026   Case Laws GST
    GST notice service requires alternative delivery and personal hearing before ex parte assessment; time-barred input tax credit is quashed.
    October 28, 2026   Case Laws IBC
    Related-party creditor exclusion bars CoC participation where lender rights show policy-making involvement, and post-CIRP assignment cannot cure ineli...
    October 28, 2026   Case Laws GST
    Retrospective input tax credit eligibility overrides filing-time limits for specified years when GST returns met the prescribed deadline.
    October 28, 2026   Case Laws GST
    Effective GST notice service requires further statutory communication and a personal hearing when portal notices receive no response.
    October 28, 2026   Case Laws GST
    Interest on wrongly availed IGST credit requires fresh review against the combined electronic credit ledger balance.
    October 28, 2026   Case Laws GST
    Ex parte compensation cess demand set aside, restoring show-cause response opportunity subject to partial balance-tax payment.
    October 28, 2026   Case Laws GST
    Show-cause notice specificity invalidates GST demands founded on undisclosed grounds and requires reconciliation of wrong-head tax payments.
    October 28, 2026   Case Laws GST
    Delayed bookkeeping entries supported by invoices and returns do not establish deliberate non-accountal or justify stock confiscation.
❮
❯
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Open Link
Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
October 28, 2026   Notifications GST
Commencement of Finance Act amendments brings specified statutory changes into force from the appointed date
October 28, 2026   Notifications SEZ
SEZ land de-notification reduces the textile zone's notified area while permitting supporting infrastructure subject to land-use compliance.
October 28, 2026   Circulars SEBI
Separate business unit compliance for non-SEBI-regulated debenture trustee activities receives an extended implementation timeline amid regulatory review.
October 28, 2026   Circulars GST
GST registration processing requires prescribed documents, restricted officer queries, and time-bound approval, with simplified electronic registration for eligible small suppliers.
October 28, 2026   Circulars GST
Omission of the GST export-refund restriction applies retrospectively to pending proceedings absent an express saving provision.
October 28, 2026   Circulars GST
Export payment realisation through repatriable INR accounts, compliant set-offs, and net retention meets GST export conditions.
October 28, 2026   Circulars GST
Input tax credit on dealer-agency demo vehicles is available, aligning their treatment with traditional vehicle dealerships.
October 28, 2026   Circulars GST
Banking-sector ITC apportionment under section 17(4) requires a uniform credit election across all eligible registrations
October 28, 2026   Circulars GST
Input Service Distributor credit rules assign eligibility, reversals and refund treatment to recipients while excluding transfer invoices from turnover.
October 28, 2026   Circulars GST
CGST appellate pre-deposit rules clarify disputed tax calculation, refund entitlement, interest dates, and remand-related adjustment requirements.
October 28, 2026   Circulars GST
Reasoned GST adjudication requires evidence-based notices, fair hearings, fraud-specific proof, and appellate scrutiny within statutory limits.
October 28, 2026   Circulars Companies Law
Annual filing fee relief permits delayed financial statements and returns, while AGM deadlines and related liabilities remain unchanged.
October 28, 2026   Case Laws GST
GST notice service requires alternative delivery and personal hearing before ex parte assessment; time-barred input tax credit is quashed.
October 28, 2026   Case Laws IBC
Related-party creditor exclusion bars CoC participation where lender rights show policy-making involvement, and post-CIRP assignment cannot cure ineligibility.
October 28, 2026   Case Laws GST
Retrospective input tax credit eligibility overrides filing-time limits for specified years when GST returns met the prescribed deadline.
October 28, 2026   Case Laws GST
Effective GST notice service requires further statutory communication and a personal hearing when portal notices receive no response.
October 28, 2026   Case Laws GST
Interest on wrongly availed IGST credit requires fresh review against the combined electronic credit ledger balance.
October 28, 2026   Case Laws GST
Ex parte compensation cess demand set aside, restoring show-cause response opportunity subject to partial balance-tax payment.
October 28, 2026   Case Laws GST
Show-cause notice specificity invalidates GST demands founded on undisclosed grounds and requires reconciliation of wrong-head tax payments.
October 28, 2026   Case Laws GST
Delayed bookkeeping entries supported by invoices and returns do not establish deliberate non-accountal or justify stock confiscation.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › Service Tax › 2021 › March, 2021 › This
Back

All Highlights

Service Tax

CENVAT Credit - Cargo Handling Services - duty paying invoices -...

Allegations Dismissed: Rule 4A(1) and Rule 3 Misapplied to Service Recipient in CENVAT Credit Case.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Service Tax March 31, 2021 Case Laws AT
CENVAT Credit - Cargo Handling Services - duty paying invoices - supplementary invoices - the allegations of adjudicating authority that the appellant have violated the provisions of Rule 4A(1) of CENVAT Credit Rules, 2004 and Rule 3 of the Point of Taxation Rules, is also erroneous because the said Rules are applicable to service provider and not to service recipient. - AT
View Source View

Topics

Acts Income Tax
Next ➔