Stay - order of predeposit of the amounts for a technical ...

Case Laws Service Tax

June 22, 2013

Stay - order of predeposit of the amounts for a technical violation in taking the suo motu credit by the appellants after depositing the cash amount in view of the credit utilized earlier will be harsh. - AT

View Source

← Previous Next →

Stay - order of predeposit of the amounts for a technical ...

Case Laws Service Tax

June 22, 2013

You may also like:

Cenvat credit – suo motu credit on the amount paid by assessee erroneously earlier – suo motu credit availed by the appellant is inadmissible to them - AT

Claim of refund or suo-moto re-credit - Reversal of excess Cenvat credit wrongly - appellant is entitled to take refund/re-credit of the excess amount Cenvat credit...

CENVAT Credit - denial of Cenvat Credit on the ground that the appellant have taken the Cenvat Credit suo-moto as they have also filed the refund claim - The appellant...

Suo moto availing of credit - there was nothing wrong in taking of suo motu credit after getting favourable orders from CESTAT, when unjust enrichment is not applicable - AT

Re-credited Cenvat account - Suo Motu credit - assessee can avail the amount lying to their credit in the deemed credit register after having succeeded before the...

Suo moto credit of excess credit reversed - process involving availment of suo motu Cenvat credit of the amount reversed earlier is a technical book adjustment and in...

CENVAT Credit - 1%/2% Additional Duty of Customs (CVD) paid on the imported coal - The appellant has stated that though the appellant had taken CENVAT credit of CVD paid...

Denial of refund claim - Suo moto credit - assessee held as entitled to take CENVAT Credit of duty already paid - without challenging the rejection of refund claim, the...

Suo-moto Credit – when the appellant realized that he had made the payment of duty wrongly, he should have filed a refund claim in accordance with the provisions of...

Suo-moto re-credit - duty paid twice - The appellant being law abiding assessee even though suo-moto credit was available to them, they had reversed the same on pointing...

Admissibility of suo-moto re-credit which was debited by them earlier under protest - there is no impediment in the appellant taking suo motto credit - AT

Suo moto credit taken on excess credit debited by appellant - the allegation by the department is erroneous for the reason that for the second time, the appellants have...

Suo motu adjustment of excess credit wrongly reversed - amount paid by mistake - The appellant clearly show that the excess duty paid can be suo motu adjusted and there...

Availment of suo moto credit which was reversed earlier - eligible cenvat credit credit under Rule 6(5) of CCR - legally speaking there is no impediment in the asseesee...

Erroneous reversal of cenvat credit prompted by wrong audit objection and an inapplicable circular, has been rectified by the appellants by taking the suo motu credit of...

Quick Updates: