Denial of CENVAT Credit - Non maintenance of separate accounts - ...

Rule 6 Cenvat Credit: Electricity isn't excisable, separate account maintenance non-compliance doesn't impact credit denial.

April 6, 2015

Case Laws Central Excise AT

Denial of CENVAT Credit - Non maintenance of separate accounts - the electricity is not an excisable goods under section 2(d) of the Act, hence Rule 6 of the Cenvat Credit Rules is not applicable - AT

View Source

← Previous Next →

Denial of CENVAT Credit - Non maintenance of separate accounts - ...

Rule 6 Cenvat Credit: Electricity isn't excisable, separate account maintenance non-compliance doesn't impact credit denial.

April 6, 2015

Case Laws Central Excise AT

You may also like:

CENVAT credit - electricity - captive consumption - Even after the insertion of the Explanation 1 Rule 6 of the CCR with effect from 1 March 2015 equating non-excisable...

CENVAT Credit - Separate Accounts - Prima facie it was impossible for the Appellants to maintain separate account and inventory of Zinc Skimming used for manufacture of...

Availment of CENVAT Credit - Non maintenance of separate account - When it is impossible to comply with the provisions of sub-rule (2) of Rule 6, it would not be...

Cenvat Credit - common inputs - Scope of Rule 6(3) - Exempted goods versus non-excisable goods - credit cannot be availed where the products are not excisable - Rule 3...

CENVAT credit - credit on exempted service - non maintenance of separate accounts - failure to exercise the option to avail the provisions of Rule 6(3A) in writing - If...

Reversal of CENVAT Credit - electrical energy is not an excisable goods nor it is exempted goods as defined in rule 2(d) of the Credit Rules. Thus, as electricity is not...

CENVAT Credit - common inputs and input services - it is an undisputed fact that the appellant had reversed the entire amount of Cenvat credit as required under Rule...

Correctness of erasure of credit already availed by prospective invalidation of eligibility for retention of credit that would subject those services already procured...

Extended period of limitation - CENVAT Credit - common input services on trading activity / traded goods - non-maintenance of separate accounts under Rule 6(2) of Cenvat...

CENVAT Credit - goods which were finally cleared were exempted - benefit of Rule 6(3) of the Cenvat Credit Rules - Whether the benefit of rule 6(3) of the Cenvat Credit...

CENVAT Credit - non-reversal of proportionate credit - From application of the definition of ‘exempted services’ in rule 2 (e) of CENVAT Credit Rules, 2004, to the facts...

Appellants wrongfully availed excess Cenvat credit beyond prescribed caps, failing to maintain separate accounts for common inputs/services used for taxable and exempted...

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...

CENVAT credit - What is the meaning of expression “which are exempt from the duties of customs” under rule 6(6)(vii) of CENVAT Credit Rules, 2004 - even 2.5% duty of...

Reversal of CENVAT credit u/r 6(3A)(c)(iii) of the CENVAT Credit Rules, 2004. It clarifies that the term 'total CENVAT credit taken' used in the provision is unambiguous...

Quick Updates: