Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights February 2015 Year 2015 This

Conditional Exemption - Whether reversal of cenvat credit before ...


Reversing CENVAT credit before use is non-availment, allowing exemption under Central Excise laws.

February 17, 2015

Case Laws     Central Excise     AT

Conditional Exemption - Whether reversal of cenvat credit before utilizing would be amount to non availment of credit - it amount to non availment of credit - benefit of exemption allowed - AT

View Source

 


 

You may also like:

  1. 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...

  2. CENVAT Credit - Availment of credit on tippers and dumpers - Central Excise duty paid on dumpers and tippers is not eligible to be availed as CENVAT Credit before amendment - AT

  3. Appellants duly followed procedure and conditions for CENVAT credit under CENVAT Credit Rules, 2004 and filed revised returns. Section 142(9)(b) of CGST Act, 2017...

  4. Reimbursement received not consideration for taxable service. CENVAT credit on debit notes containing requisite particulars admissible. CENVAT credit on invoices for...

  5. Government allowed export benefit to Bhutan in Indian Currency under Central Excise Law.

  6. Recovery of wrongly utilized credit - utilization of Cenvat Credit availed on Basic Excise Duty (BED) for payment of EC and SHEC - Period between April 2013 and January...

  7. 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...

  8. CESTAT dismissed appeal concerning refund claim of unutilized Cenvat Credit under s.142(3) of CGST Act, read with Rule 5 of Cenvat Credit Rules and s.11B of Central...

  9. Notification No. 30/2004-CE exempts filament yarn procured from outside and subjected to any process by a manufacturer without facilities for manufacturing filament...

  10. Cenvat Credit in respect of power plant - on these capital goods, the appellant has taken cenvat credit only on 28.11.2011. At the time of availment of cenvat credit,...

  11. The appellant sought refund of Countervailing Duty (CVD) and Special Additional Duty (SAD) paid in cash u/s 11B of the Central Excise Act, 1944 read with Section 142(3)...

  12. Availment of suo moto credit - Payment by making cash payment in PLA under reverse charge - early ST was paid using cenvat credit - credit allowed - AT

  13. Cenvat Credit - input services received prior to the date of registration - belated availment of cenvat credit - cenvat credit allowed - AT

  14. Balance of Cenvat Credit availed for central excise purpose, after availing exemption under central excise, utilized for payment of service tax - demand raised for...

  15. The appellant paid excise duty on the removal of inputs as such, based on the transaction value. However, this excise duty was found to be in excess of the actual CENVAT...

 

Quick Updates:Latest Updates