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Central Excise - Highlights / Catch Notes

Home Highlights March 2014 Year 2014 This

Imposition of penalty - Denial of CENVAT Credit - repair of ...


Penalty Imposed for Denial of CENVAT Credit on Motor Vehicle Repairs Unrelated to Manufacturing Activity.

March 1, 2014

Case Laws     Central Excise     AT

Imposition of penalty - Denial of CENVAT Credit - repair of motor vehicles has no nexus between the services and the activity of manufacture - AT

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

  3. Denial of CENVAT Credit - Motor vehicles - The JO trucks are not considered as motor vehicle as per the Section 2 (28) of the Motor Vehicles Act, 1988, since the same...

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  5. CENVAT Credit - insurance services - Motor Insurance Policy for motor vehicles against theft, damage and third-party liability - service tax paid on reimbursement of the...

  6. CENVAT Credit - capital goods - The motor vehicles need not be used exclusively for providing cargo handling or other listed services. The mere fact that they have also...

  7. CENVAT Credit - capital goods - motor vehicles - dumpers and tippers are once registered with the Motor Vehicles Department they cannot cease to be motor vehicles...

  8. CENVAT Credit - since the Motor Vehicle was held to be a capital goods, the eligibility of Cenvat credit on Rent-a-Cab service shall not be hit by the exclusion clause...

  9. Denial of CENVAT credit to the appellant on such general services (motor vehicle) on the ground that the same is covered in the exclusion clause is erroneous - credit allowed.

  10. Denial of CENVAT credit - manufacture of motor vehicle chassis - availing various input services in or in relation to the manufacture of final products - credit allowed - AT

  11. 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...

  12. Inward supply of motor vehicles used for demonstration purposes in the course of business of supplying motor vehicles cannot be availed as input tax credit on capital...

  13. CENVAT credit - Repair & Maintenance of vehicles - Vehicle used to provide courier service not owned by the appellant - it has nexus with the output service - credit allowed.

  14. Cenvat Credit - repair of insured vehicles - insurance company entitled to take input service credit on repair and maintenance services under the cashless scheme - AT

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

 

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