Home Highlights July 2014 Year 2014 This

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1. 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...

2. CENVAT credit - reversal of credit related to trading activity - cenvat credit was not allowable towards trading activity - HC

3. CENVAT Credit - Trading activity - Merely because the appellant trading unit had mentioned the service tax registration number of the service unit while issuing...

4. When once duty is paid by the assessee treating the activity as manufacturing activity by the Department, CENVAT credit is available and there is no question of reversal...

5. CENVAT Credit - processing of membrane/disc imported for water filter system - activity of repacking after adding some features - not a manufacturing activity - duty...

6. Demand of amount collected in the name of duty u/s 11D - CENVAT credit - inputs or capital goods - imported Box Strapping Machines - the appellant have cleared the...

7. Cenvat Credit - removal of goods as such versus Trading activity - reversal of credit is not disputed by the department - demand set aside - AT

8. CENVAT Credit - simultaneous manufacturing and trading activity - whether trading activity is exempt service - demand confirmed invoking the extended period of limitation - AT

9. CENVAT Credit - trading of service (exempted service) - The appellants have been meticulously reversing the proportionate credit attributable to the trading activity....

10. CENVAT Credit - trading activity - the explanation appended to clause 2(e) of the Cenvat Credit Rules 2004 are mere clarificatory in nature since definition of service...

11. Demand of Cenvat Credit - Business Auxiliary Services - Trading activity - amount of credit to be disallowed was correctly computed by the adjudicating authority -...

12. Cenvat Credit - subsequent amendment considering trading activity as 'exempted service' cannot entitle the assessee to avail the proportionate credit on various input...

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

14. Reversal of CENVAT Credit - trading of goods on High Seas Basis - appellant complying with the direction of CERA Audit, has reversed the proportionate credit - Moreover,...

15. CENVAT Credit - trading activities - Rule 6 of CENVAT Credit Rules, 2004 deals solely with the situation of CENVAT Credit resulting from exempted services and exempted...