Penalty - Notification No. 6/2006-CE - cenvat credit in respect ...

Case Laws Central Excise

May 14, 2014

Penalty - Notification No. 6/2006-CE - cenvat credit in respect of common inputs - entire facts were with the Revenue - imposition of penalty to the extent of 100% in terms of Rule 15 (1) of Cenvat Credit Rules is not justified. - AT

View Source

← Previous Next →

Penalty - Notification No. 6/2006-CE - cenvat credit in respect ...

Case Laws Central Excise

May 14, 2014

You may also like:

Reversal of CENVAT Credit - for the purpose of formula under rule 6(3A) is only total CENVAT credit of common input service and cannot include CENVAT credit on input...

CENVAT Credit - common inputs and input services - it is an undisputed fact that the appellant had reversed the entire amount of Cenvat credit as required under Rule...

CENVAT Credit - Rule 6(3) of CCR - If the appellant has not availed Cenvat credit in respect of ‘Common Cenvatable Input Services’ the provisions of Rule 6(3) would not...

Reversal of credit - Rule 6(3A)(c)(iii) of Cenvat Credit Rules, 2004 - total Cenvat credit for the purpose of formula under Rule 6(3A) is only total credit of common...

Availing cenvat credit while availing benefit of abatement notification no. 1/2006-ST - appellant agree to reverse the entire cenvat credit taken with respect to common...

Reversal of Cenvat Credit - The Tribunal interprets Rule 6(3A)(c)(iii) to mean that "total Cenvat credit" should only include common input and input services, not those...

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

CENVAT Credit - The input service credit cannot be denied on the ground that it is shown in the ER1 return instead of the ST3 returns since the cross utilization of...

Reversal of cenvat credit - It is now a settled proposition that reversal of cenvat credit even after manufacture of the goods and/or clearance thereof amounts to not...

Reversal of CENVAT Credit - if the appellant have fully reversed the credit in respect of common services or in other words not taken any Cenvat credit in respect of...

Extended period of limitation - CENVAT Credit - common input services on trading activity / traded goods - non-maintenance of separate accounts under Rule 6(2) of Cenvat...

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...

Reversal of CENVAT Credit - the appellant have complied with the condition prescribed under Rule 6(3)(ii) read with sub-rule (3A) of Rule 6 of Cenvat Credit Rules,...

CENVAT Credit - capital goods - manufacture of exempted goods - On analysis of CENVAT Credit Rules, 2004 particularly Rule 6(6)(v) which are explanation to Rule 6(4),...

Reversal of CENVAT Credit - Since the appellant has followed Rule 6(2) and has not taken any CENVAT credit on the input services which were used exclusively for...

Quick Updates: