Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Process amounts to Manufacture or not - appellant have paid duty ...

Case Laws     Central Excise

November 26, 2013

Process amounts to Manufacture or not - appellant have paid duty which is not less than the Cenvat Credit, availed - Prima facie, demand u/s 11D amd Cenvat Credit demand would not be sustainable - stay granted - AT

View Source

 


 

You may also like:

  1. CENVAT Credit - Residential land line telephone services - prima facie credit is allowable - stay granted - AT

  2. 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...

  3. Failure to pay Central Excise duty while taking CENVAT credit - The fact that appellant had taken the CENVAT Credit without payment of any duty has not been challenged...

  4. Denial of CENVAT Credit - Reinsurance business - prima facie applicant is entitled to avail Cenvat credit on the reinsurance service received by them as per Rule 2(l) of...

  5. CENVAT credit - Input Service Distributor - 4 years delay in availing cenvat credit - prima facie case is against the assessee - stay granted partly - AT

  6. Demand of amount collected in the name of duty u/s 11D - CENVAT credit - inputs or capital goods - imported Box Strapping Machines - the appellant have cleared the...

  7. Extended Period of Limitation - Availing cenvat credit while availing benefit of abatement under Notification No.1/2006 - prima facie case is against the assessee - AT

  8. Cenvat Credit - payment of duty where processing is not amounting to manufacture - they had cleared the fabrics cut to required sizes - payment of duty which was not...

  9. CENVAT Credit - duty paying invoices - performa invoices - the documents required under the Rule 9 are not confined to merely invoices but these may be any documents,...

  10. Refund of CVD/SAD paid - Unable to avail and utilize the credit of CVD/SAD paid by them as payment was made on 30.09.2020 when no provision exist in GST regime to avail...

  11. 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...

  12. CENVAT Credit - cross utlisation of credit for the payment of service tax whereas availed in relation to manufacturing activity - prima facie case is against the assessee - AT

  13. CENVAT Credit - Prima facie, it appears that the applicant is not eligible to avail credit where they have taken benefit of revenue expenditure under the Income Tax Act - AT

  14. Waiver of pre-deposit - Cenvat Credit - authorised service stations - cenvat credit of service tax paid on post sale service - prima facie credit is available - AT

  15. Cenvat Credit – outsourcing of services to sister concern - cenvat credit of service tax paid by the sub-contractor - prima facie credit is allowable - stay granted - AT

 

Quick Updates:Latest Updates