Denial of Cenvat credit - Merely because the assessee has ...

Cenvat Credit Denial Overturned: Technical Lapse in Registering Wire and Rods Not Justified.

November 30, 2013

Case Laws Central Excise AT

Denial of Cenvat credit - Merely because the assessee has entered receipt of wire and rods in the register of ingots, as per the practice being followed by them, denial of Cenvat credit on this technical and procedural lapse is not called for - AT

View Source

← Previous Next →

Denial of Cenvat credit - Merely because the assessee has ...

Cenvat Credit Denial Overturned: Technical Lapse in Registering Wire and Rods Not Justified.

November 30, 2013

Case Laws Central Excise AT

You may also like:

The case involved a dispute over CENVAT Credit denial based on a board circular alleging undervaluation of assets and claiming dual benefits. The Circular merely advised...

Denial of CENVAT Credit - Merely because the description of wire rods was changed in some cases to steel rods or steel rounds, which is an alternative description of the...

Cenvat Credit availment - Credit of duty availed by the Supplier (manufacturer) on drawing of wire / rods – retrospective amendment - credit allowed AT

CENVAT credit - appellant is liable to pay 10% of the value of e-bikes at the time of their clearance and the cenvat credit lying in their cenvat account shall not lapse...

Lapse of Cenvat Credit - Carry forward of Cenvat credit - In terms of strict provision of Rule 11(3) of Cenvat Credit Rules, 2004, the bar of lapsing of credit is...

CENVAT credit - ISD - Since the appellant has only one factory and the credit was availed on the registered office and not at the factory is only technical lapse and the...

CESTAT partially allowed appeal concerning CENVAT credit disputes. Matter regarding CENVAT credit on Advice of Transfer Debit (ATD) remanded to original authority for...

The case involves eligibility of CENVAT Credit on input services for output services including short-term accommodation, restaurant, rent-a-cab, and consultancy services....

Denial of CENVAT CRedit - Nexus with manufacture - credit taken on supplementary invoices allowed - AT

CENVAT Credit - availing CENVAT credit before few days in advance is only a procedural lapse - CENVAT Credit rightly allowed.

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

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,...

Accumulated Cenvat Credit is not lapsed in the absence of any provision

CENVAT credit - denial on the ground that the activity of drawing of wire from thicker to thinner gauge does not amount to manufacture - they have taken credit on the...

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...

Quick Updates: