Eligibility to CENVAT Credit - Invocation of extended period of ...

Case Laws Central Excise

March 12, 2014

Eligibility to CENVAT Credit - Invocation of extended period of limitation - when the issue of eligibility of credit was in dispute during the impugned period, the extended period is not invocable - AT

View Source

← Previous Next →

Eligibility to CENVAT Credit - Invocation of extended period of ...

Case Laws Central Excise

March 12, 2014

You may also like:

CENVAT Credit - Input Service Distributors - credit denied by the Department on the ground that after the amendment to the definition of ‘input service’ w.e.f....

Denial of CENVAT Credit - Invocation of extended period of limitation - for invocation of extended period there has to be some evidence that an assessee knew that they...

Reversal of CENVAT Credit - damage of raw material - demand invoking extended period of limitation confirmed - HC

The appellant wrongly availed Cenvat credit on input services for unsold flats after issuance of completion certificate, contravening Rules 6(3) and 6(3A) of the Cenvat...

Extended period of limitation - Cenvat Credit - telecom towers erected at site and affixed to earth - inputs or not - The demand for duty and interest within the...

Denial of CENVAT Credit - Trading service - Invocation of extended period of limitation - There was a clear scope for genuine confusion in the matter - demand beyond...

CENVAT Credit - Invocation of extended period of limitation - Suppression of facts - mere procedural violations CENVAT credit cannot be denied cannot lease to...

CESTAT, an Appellate Tribunal, addressed issues regarding the invocation of the extended period of limitation due to suppression of facts leading to denial of CENVAT...

Invocation of extended period of limitation - the first SCN was issued on 26.5.2009 invoking the extended period of limitation. The Department is precluded from issuing...

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

Invocation of extended period of limitation - In the absence of any allegation made in the show cause notice that the appellant had suppressed facts with intent to evade...

Invocation of extended period of limitation. - The Appellant had been providing same services as was alleged in the earlier Show Cause Notice dated 22.05.2015 which was...

Invocation of Extended Period - Utilisation of ineligible credit - in view of the fact that the issue as to whether credit could be taken or not was ultimately resolved...

CENVAT Credit - extended period of limitation - The appellant had disclosed the full value of the credit which they have taken in the ER-1, but they have not disclosed...

Extended period of limitation - - Clearance of certain inputs as such declaring lesser assessable value resulting in short payment of duty than the cenvat credit availed...

Quick Updates: