Cenvat Credit - Requirement of Maintaining Separate Account for ...

Case Laws Central Excise

November 1, 2013

Cenvat Credit - Requirement of Maintaining Separate Account for credit to be utilized in payment of Service Tax and / or Central excise duty - no separate account is required for credit of duty taken on inputs and input services and the assessee was allowed the benefit - AT

View Source

← Previous Next →

Cenvat Credit - Requirement of Maintaining Separate Account for ...

Case Laws Central Excise

November 1, 2013

You may also like:

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...

Appellants engaged in manufacturing dutiable goods and providing exempted trading services failed to maintain separate accounts for input services utilized in both...

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...

Appellants wrongfully availed excess Cenvat credit beyond prescribed caps, failing to maintain separate accounts for common inputs/services used for taxable and exempted...

Penalty - CENVAT credit on G.T.A. - CENVAT Credit received and utilized both for traded as well as manufactured goods were duly accounted for in the CENVAT Credit...

Denial of CENVAT credit on amount paid through PLA - the Cenvat credit utilized for payment of SED was made good by the appellant taking on account of payment of SED...

Denial of Exemption u/s. 11 - non maintaining of separate ledger accounts - assessee is maintaining separate ledger for earning this income and also maintaining separate...

Refund of service tax paid by utilizing the Cenvat credit denied - Retrospective exemption - In the present case while taking the Cenvat credit the output service were...

Manufacturer as well as service provider need not to maintain separate Cenvat credit account for payment of Excise duty / Service tax - Article

Cenvat credit - separate account and inventory of the inputs - requirement of Rule 6(2) - this requirement cannot fulfilled in respect of inevitable waste or by product - AT

CENVAT Credit - Separate Accounts - Prima facie it was impossible for the Appellants to maintain separate account and inventory of Zinc Skimming used for manufacture of...

Investment in personal capacity and separate accounts maintained, no disallowance – Section 14A

While CENVAT credit of National Calamity Contingency duty (NCCD)can be utilized under the CENVAT Credit Rules only towards payment of such National Calamity Contingency...

CENVAT Credit - Clean Energy Cess - the intent of legislation is very clear not to allow the cenvat credit of Clean Energy Cess. This is evident as the Central...

Cenvat credit - exempted and taxable services - In the absence of the Adjudicating Authority recording a clear finding that the assessee failed to maintain separate...

Quick Updates: