Home Highlights June 2014 Year 2014 This

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1. Denial of CENVAT Credit - Job work - assessee utilized Cenvat credit on capital goods and inputs which were used in the manufacture of the job-worked goods - credit allowed - HC

2. Modvat / Cenvat Credit - Job Work - Direct sending of the inputs to the job-worker from the factory of the input manufacturer, or from the port of entry - credit allowed - AT

3. CENVAT Credit - inputs were sent to job worker under Rule 4(5)(a) of CCR,2004 without reversing the Cenvat credit - job worker instead of following the N/N. 214/86-CE,...

4. Recovery of rebate claim - Inputs received in the factory or at the premises of job worker so as to claim rebate, or not - The department’s case of non-receipt of inputs...

5. CENVAT credit - job-work - The cylinders were sent to the job worker under Rule 4(5) of the CENVAT Credit Rules and the job worker paid the duty on reconditioned...

6. The CESTAT upheld the denial of CENVAT credit on inputs used for laying foundations or making support structures for capital goods, as per the revised definition of...

7. Eligibility to take cenvat credit on “8 cavity mould for flip to cap” sent to job worker without bringing the same into their factory - The purpose of bringing the...

8. Cenvat Credit - Reversal in case of Job work availing Exemption under Notification No. 8/2005 ST dated 01.03.2005 - Rule 6(1) of the Cenvat Credit Rules, 2004 cannot be...

9. CENVAT Credit - input services that were received by the appellants outside their factory premises - Till the time it can be shown that input services have been used by...

10. CENVAT Credit - Job Work - wiring harness was removed without payment of duty under job work procedure to the principal manufacturer and that semi-finished goods removed...

11. Denial of cenvat credit - inputs and capital goods sent to job-worker for further processing and the inputs sent directly to job-workers for further processing - with...

12. Recovery of CENVAT Credit - Reversal of credit on removal of inputs for job work for setting up factory within same premises - stay granted - AT

13. Input Services - Cenvat credit in respect of insurance service of factory premises allowed - AT

14. CENVAT credit - when the job worker has factually paid the duty and when as per the N/N. 214/86, the appellant supplier, who sends the goods for job work is responsible...

15. CENVAT credit - utilization of ‘security service’ for the hostel maintained at their factory at a remote location - In order to run the factories smoothly, without any...