Home Highlights July 2014 Year 2014 This

You may also like:

1. Denial of CENVAT Credit - Reinsurance business - prima facie applicant is entitled to avail Cenvat credit on the reinsurance service received by them as per Rule 2(l) of...

2. CENVAT Credit - Residential land line telephone services - prima facie credit is allowable - stay granted - AT

3. Denial of re-credit of Cenvat credit - if the appellant does not take any credit then no such mal-practice can happen and no credit can be accumulated. Moreover, it also...

4. Extended Period of Limitation - Availing cenvat credit while availing benefit of abatement under Notification No.1/2006 - prima facie case is against the assessee - AT

5. CENVAT Credit - whether the appellants are eligible to take Cenvat credit on MS plates, channels, beams, angles, etc. - prima facie, benefit of Cenvat credit cannot be...

6. Seeking Grant of Regular Bail - availment of fraudulent Input Tax Credit - From the documents adduced, role of the applicant prima-facie appears to be serious in nature...

7. CENVAT credit - Input Service Distributor - 4 years delay in availing cenvat credit - prima facie case is against the assessee - stay granted partly - AT

8. Cevnat Credit availed while availing abatement notification 1/2006 service tax, cenvat credit reversed later benefit of exemption allowed as if no credit taken

9. Denial of CENVAT Credit - Whether certain pollution control services availed by the appellant are eligible to CENVAT Credit under CENVAT Credit Rules 2004 - Held Yes,...

10. Cenvat Credit - inputs used in construction of storage tank [temperature controlling facility] (Chapter 73.09 or 84.19) - prima facie, they are eligible for cenvat credit - AT

11. CENVAT Credit - credit taken after availing the benefit VCES - The Board’s Circular also clarifies that Cenvat credit is eligible on the tax paid under VCES. As...

12. Denial of CENVAT Credit - prima facie view that the appellant is not eligible to take cenvat credit on inputs and capital goods used in the construction of the mall and...

13. 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...

14. CENVAT Credit - violation of Section 5A(1A) of the Act and Rules 3(1) and 6(1) of the Central Excise Rules, 2002 - There is no irregularity or wrong availment of Cenvat...

15. CENVAT Credit - denial of Cenvat Credit on the ground that the appellant have taken the Cenvat Credit suo-moto as they have also filed the refund claim - The appellant...