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1. Reversal of Cenvat Credit - There are no merits in the confirmation of demand. Though in the Order in Original as well as in the first appellate authority’s order, the...

2. CENVAT credit - the effect of proviso to Rule 3(4) of CCR is that though a manufacturer is obliged to discharge excise duty liability by 5th or 6th day of the next...

3. Refund of unutilized Cenvat credit - Other than Rule 5 of Cenvat Credit Rules, there is no other provision either in Cenvat Credit Rules, 2004 or in Central Excise...

4. 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...

5. 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...

6. Cancellation of registrations of petitioner - Non-payment of GST dues alongwith interest and penalty - Upon such determination the petitioner firm shall pay the...

7. CENVAT Credit - The Department contended that since exemption was available under Notification No.17/2009 for these services, the appellant should have opted for the...

8. 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...

9. 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...

10. Refund of CENVAT Credit under rule 5 of the CENVAT Credit Rules, 2004 - Notification

11. Imposition of penalty - irregularly availed CENVAT Credit - credit availed on the same invoice twice in the month of June 2014 - It is contended that, they had no...

12. CENVAT/MODVAT credit - shortage of stock - It is a clear case of suppression of facts where the appellant has deliberately adjusted the shortage, as if it was used in...

13. CENVAT Credit - it is a clear case of suppression of facts where the appellants deliberately adjusted the shortage as if it is consumed in the manufacture of final...

14. Refund of CENVAT Credit reversed under protest - The factual matrix would be that the issue was in dispute and the appellant was disputing the amount alleged to be...

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...