Home Highlights November 2011 Year 2011 This

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1. Benefit of section 80G - The fulfilment of conditions under Section 10(23C) of the Act is only one of the conditions prescribed under Section 80G of the Act but besides...

2. 100% EOU - CENVAT credit - the appellants are entitled to CENVAT credit of service tax paid on rent of Mumbai premises as the said premises is directly related to the...

3. CENVAT Credit of wrongly paid service tax - freight component in relation to transport of goods - If, upon a misconception of the legal position, the assessee had paid...

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

5. Exemption from countervailing duty (CVD) - where the exemption Notification stipulates two conditions, namely that the inputs should have suffered duty and that no...

6. In cases where the exemption Notification stipulates two conditions, namely that the inputs should have suffered duty and that no CENVAT credit should have been availed,...

7. CENVAT credit - input service - outward freight - place of removal - when the goods are sent on FOR basis up to the buyer's premises and all the conditions in Circular...

8. Cenvat credit claims on spare parts considered as capital goods were rejected u/ss 11B and 12B of the Cenvat Excise Act. As per the definition of "Inputs" in Rule 2(k)...

9. Cenvat Credit on steel and cement purchased for constructing a storage tank – assessee is entitled to the benefit of cenvat credit - HC

10. CENVAT Credit - transfer of unutilized credit, on shifting of factory - Transfer of unutilized credit also denied on the ground that appellants have shifted on inputs...

11. CENVAT Credit - suo moto re-credit of Cenvat credit which was reversed at the instance of Audit Team on GTA service - appellant is entitle for Cenvat credit - demand set aside - AT

12. 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...

13. CENVAT credit – outward transportation of final product from factory gate to customer premises - When the Board has made the relaxation, the assessees in entitled to...

14. SSI exemption - availing cenvat credit - The appellant has made a feeble attempt to satisfy the condition of the notification by reversing an amount @ 10% of the value...

15. CENVAT Credit - whether appellant is entitled to avail Cenvat Credit on inputs and capital goods used exclusively for R & D and Quality Control Laboratory situated...