SIGN IN SUBSCRIBE

News Update

Navigating GST Challenges on Expired MedicinesFormer Dy CM of Bihar Sushil Modi is no moreI-T- Assessee cannot be worsened of in appeal filed by him when relief already granted could be withdrawn: ITATGurugram-based IT professional run over by neighbour over parking disputeEPFO introduces Auto claim settlement for Education, marriage & housingOpenAI releases more advanced GPT-4o for freeI-T- Statement taken from deponent pursuant to Search & Seizure operations, cannot be deemed to be legally enforceable, where it does not contain signature of persons named therein : ITAT5 Iraqi soldiers die in terror attackIndia Port Global Ltd signs contract with Ports and Maritime Organization of IranUS to buy back land adjoining missile silos from China-linked firmsI-T - Assessee is entitled to deduction u/s 57(iii) of any other expenditure which is not in nature of capital expenditure which is laid out or expended wholly & exclusively for purpose of earning such income: ITATUS bans import of Russian uraniumSecretary Ex-servicemen Welfare visits border areas of SikkimMelinda Gates quits Gates Foundation; walks away with USD 12.5 bn for her charity activitiesCus - Rejection of refund application post finalisation of provisional Bills of Entry, on grounds of limitation, is unsustainable, where Revenue is unable to establish the dates on which O-i-O was conveyed to Assessee & that Assessee's refund application was barred by limitation: CESTATIndia inks deal with Iran to operate Chabahar portOptimise GST Administration Through Call Book SystemNepal Dy PM Upendra Yadav quits; his party exits coalition govtST - Appellant's claim of payment of Service Tax has not been taken into account while reconciling net Service Tax payable by them, Accordingly, matter remanded to verify the claim of appellant and arrive at actual Service Tax payable by appellant, if any: CESTAT

MESSAGE BOARD

   

Waste Disposal Service - Cenvatable?


Whether ST paid on the works done as part of CSR is also cenvatable

Sir, Issue has been very well discussed with the help of case laws. credit was allowed by CESTAT in various judgements quoted mainly on the ground that waste disposal is statutorily required and therefore, should be treated as part of manufacturing activity. Conceptually whatever be the expenditure which becomes part of the cost of the product/service should be allowed as credit but it is the prerogative of the government to extend that benefit in full or partially. So, allowing of credit should be done in terms of the words employed in the provisions mainly scope of input service and final product under Rule 2 of CCR. I feel waste disposal charges are not fitting into the definition of input service. My further doubt is whether ST paid on the works got done as part of Corporate Social Responsibility of the company as per government guidelines, is allowed as cenvat credit to the company?

mallikarjun reddy c 15/01/2017

 

Back

TIOL Tube Latest

TIOL Tube
Shri N K Singh, recipient of TIOL FISCAL HERITAGE AWARD 2023, delivering his acceptance speech at Fiscal Awards event held on April 6, 2024 at Taj Mahal Hotel, New Delhi.

TOP NEWS

AR not Afar by SK Rahman

VISION 360



Shri Ram Nath Kovind, Hon'ble 14th President of India, addressing the gathering at TIOL Special Awards event.

TII LATEST

TIOLCORPLAWS LATEST