Home Highlights July 2015 Year 2015 This

You may also like:

1. CENVAT Credit - 1%/2% Additional Duty of Customs (CVD) paid on the imported coal - The appellant has stated that though the appellant had taken CENVAT credit of CVD paid...

2. Since Appellant were paying the duty utilizing the CENVAT Credit they cannot be charged for contravention of the provisions of Rule 4, 8(1), 8(3) & 8(3A) of the Central...

3. Refund of CVD/SAD paid - Unable to avail and utilize the credit of CVD/SAD paid by them as payment was made on 30.09.2020 when no provision exist in GST regime to avail...

4. Appellant / revenue has not been to show any notification by which the benefit of CENVAT credit has been expressly denied where the payment of customs duty or additional...

5. 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...

6. 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...

7. Refund of CENVAT credit of CVD and SAD paid by them - appellant has paid the duties only after issuing SCN - there is no allegation of any fraud, collusion or...

8. CENVAT Credit - Additional Duty of Customs (CVD) paid on imported coal paid at concessional rate of 1% - there is no bar for availment of CENVAT Credit in terms of the...

9. Cenvat Credit - Forged DEPB Scrips - burden of proof regarding the admissibility of the Cenvat credit shall lie upon the manufacture taking such credit - credit to be...

10. Refund of countervailing duty - Payment of CVD on return / re-import of goods - entitlement to take credit amount of CVD paid by them on return of the goods under Rule...

11. Refund of CVD and Special Additional Duty (SAD) - claim were rejected on the ground that DEPB scrips cannot be re- credited - After granting exemption subject to certain...

12. Refund of Excess Customs Duty paid through RTGS instead of re-crediting it in the DEPB licence - appellant contended that, since DEPB scrips had been withdrawn by the...

13. CENVAT credit - Though, the appellants are disputing classification as adopted by the Customs but in the meantime, they have paid the differential duty and availed...

14. Cenvat credit - duty paying documents - debit note cum bills - duplicate copies of invoice - credit allowed - AT

15. The rebate of duty paid as CVD on the Imported inputs utilized in the manufacture/processing of exported goods is admissible under Rule 18 of the Central Excise Rules, 2002 - HC