https://www.taxtmi.com/caselaws?id=354732 The note examines three service tax/CENVAT questions: exemption for services rendered to the World Bank and the International Finance Corporation under the notification for United Nations or international organisations; admissibility of CENVAT credit on insurance auxiliary, outdoor catering and mandap keeper services for the pre-1.4.2011 period as input services used in the business; and whether unutilised CENVAT credit could be carried forward across months under the 20% utilisation cap in rule 6(3)(c). It states that exemption was available where the recipient fell within the United Nations framework, that credit was admissible before the outdoor catering exclusion was introduced, and that carried-forward credit could be used in later months absent an express prohibition. en-us Tue, 30 Jan 2018 00:00:00 +0530 Thu, 28 Jun 2018 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354732 The note examines three service tax/CENVAT questions: exemption for services rendered to the World Bank and the International Finance Corporation under the notification for United Nations or international organisations; admissibility of CENVAT credit on insurance auxiliary, outdoor catering and mandap keeper services for the pre-1.4.2011 period as input services used in the business; and whether unutilised CENVAT credit could be carried forward across months under the 20% utilisation cap in rule 6(3)(c). It states that exemption was available where the recipient fell within the United Nations framework, that credit was admissible before the outdoor catering exclusion was introduced, and that carried-forward credit could be used in later months absent an express prohibition. Case-Laws Service Tax Tue, 30 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354732