Home Highlights May 2015 Year 2015 This

You may also like:

1. CENVAT Credit - Residential land line telephone services - prima facie credit is allowable - stay granted - AT

2. CENVAT Credit - Prima facie, it appears that the applicant is not eligible to avail credit where they have taken benefit of revenue expenditure under the Income Tax Act - AT

3. CENVAT credit - Input Service Distributor - 4 years delay in availing cenvat credit - prima facie case is against the assessee - stay granted partly - AT

4. Denial of CENVAT credit - though the appellant has availed CENVAT credit belatedly which is well within the provisions of CENVAT Credit Rules, 2004 - credit allowed - AT

5. Denial of CENVAT Credit - Whether certain pollution control services availed by the appellant are eligible to CENVAT Credit under CENVAT Credit Rules 2004 - Held Yes,...

6. CENVAT credit - appellant is entitled to avail cenvat credit on these cables either as capital goods or input as per cenvat credit rules 2004 - AT

7. Denial of CENVAT Credit on Computers - Nexus with manufacturing activity - computers have been used by the applicant for maintaining stocks in the factory - prima facie...

8. Extended Period of Limitation - Availing cenvat credit while availing benefit of abatement under Notification No.1/2006 - prima facie case is against the assessee - AT

9. 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...

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

11. The appellant, engaged in manufacturing soda ash, availed CENVAT credit amounting to Rs. 46,27,417/- for the period 03.12.2005 to 31.03.2012 on input services utilized...

12. Cenvat credit - Once the credit is availed, the use of such credit is governed by Rule 3 of the Cenvat Credit Rules, 2004. Sub-Rule (4) of the said Rule stipulates that...

13. Denial of CENVAT Credit - Denial on the ground that the activity undertaken by them on the said batteries does not amount to manufacture - prima facie case is in favor...

14. Cenvat credit on capital goods - No credit was availed in the initial (first) year - Whole of the credit (100% credit) was availed in the subsequent year - There is...

15. CENVAT Credit - cross utlisation of credit for the payment of service tax whereas availed in relation to manufacturing activity - prima facie case is against the assessee - AT