Home Highlights March 2014 Year 2014 This

You may also like:

1. CENVAT Credit - duty paying documents - The Appellant correctly availed the cenvat credit. Further, the department nowhere raised any dispute on the said records. Thus...

2. Reversal of CENVAT Credit - damage of raw material - demand invoking extended period of limitation confirmed - HC

3. Refund claim of unutilized credit towards export of goods - Sanction of partial claim and denial of input credit involved relates to physical stock of raw material -...

4. Cenvat Credit availed without receipt of material, extended period invoked

5. Cenvat Credit - Shortage of Raw material - method of measurement - appellants are required to reverse the Cenvat credit on those shortages after adjusting the excess...

6. Excess availment of CENVAT credit - There is no provision for one to one correlation in CENVAT credit scheme - there is no other evidence on record like investigation...

7. Wrong Utilization of Cenvat credit – On payment of such service tax in cash, the credit utilized by them for payment of such service tax would be credited in their...

8. Cenvat credit on purchase of raw material - sponge iron being the raw material/inputs purchased from registered dealer - goods received on endorsed invoices - goods were...

9. Cenvat credit on capital goods - No credit was availed in the initial (first) year - Whole of the credit (100% credit) was availed in the subsequent year - There is...

10. Cenvat credit - Once the credit is availed, the use of such credit is governed by Rule 3 of the Cenvat Credit Rules, 2004. Sub-Rule (4) of the said Rule stipulates that...

11. CENVAT Credit - shortage recorded on the basis of stock taking - whether the cenvat credit in respect of shortage recorded on the basis of stock taking done by the...

12. Denial of CENVAT Credit - Shortage of raw material - Marginal difference noticed - marginal variation due to weighment by different machines to be ignored if within...

13. Denial of CENVAT credit - though the appellant has availed CENVAT credit belatedly which is well within the provisions of CENVAT Credit Rules, 2004 - credit allowed - AT

14. Denial of CENVAT Credit - Whether certain pollution control services availed by the appellant are eligible to CENVAT Credit under CENVAT Credit Rules 2004 - Held Yes,...

15. Disallowance of loss of material through pilferage, shortage of material in transit, shortage arising on physical verification, etc. - assessee has accounted for both...