Denial of CENVAT credit - Revenue’s allegation as regards ...

Case Laws Central Excise

July 18, 2014

Denial of CENVAT credit - Revenue’s allegation as regards non-receipt of inputs cannot be upheld in as much as the appellants could not have manufactured their final product in the absence of the final product. - AT

View Source

← Previous Next →

Denial of CENVAT credit - Revenue’s allegation as regards ...

Case Laws Central Excise

July 18, 2014

You may also like:

Appellants availed CENVAT credit on inputs allegedly received from ship breakers without proper documentation. Revenue alleged non-receipt of inputs based on statements....

Denial of CENVAT Credit - Non receipt of foreign exchange after export of goods - There is no condition, as regards receipt of foreign exchange, in the Cenvat Credit Rules - AT

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...

Cenvat Credit - rejection of CENVAT Credit based on non registration of input service distributor - receipt of input services at head office - credit allowed - AT

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

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...

Refund of CENVAT Credit - services related to Information Technology (ITSS) - The appellate tribunal analyzed submissions regarding the eligibility for refund on ITSS,...

CENVAT Credit - availment of credit fraudulently without receipt of inputs - Merely on the basis of the transporter records and RTO check-post reports, it cannot be...

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...

The Tribunal allowed the appeal filed by the appellant and set aside the impugned order disallowing CENVAT credit taken on input services used in BTS (Base Transceiver...

Clandestine removal - Whether electricity consumption can be considered as valid evidence of clandestine manufacture of taxable goods? - CESTAT upheld the findings of...

CENVAT Credit - fake invoices - credit availed based on invoices without actually receiving the goods - It is evident that except for the evidence in the form of...

Cenvat Credit - appellants are entitled for input service credit on real estate agent - Credit allowed - AT

Cross utilization of CENVAT Credit - input services - With effect from 2004 when Cenvat Credit Rules, 2004 were issued, it was stated clearly that cross utilization of...

Fraudulent CENVAT Credit - allegation that inputs imported in certain containers were diverted elsewhere instead of taking these inputs to their factory and only Cenvat...

Quick Updates: