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 July 2015 Year 2015 This

Eligibility to CENVAT Credit - a diary recovered from the broker ...

Case Laws     Central Excise

July 20, 2015

Eligibility to CENVAT Credit - a diary recovered from the broker and few statements alone cannot be made the basis for denying CENVAT Credit to the Appellant in the absence of any cross-examination of the third party witnesses given - AT

View Source

 


 

You may also like:

  1. Eligibility for CENVAT credit – Renting of Car Parking Space - credit allowed - AT

  2. CENVAT Credit - availing CENVAT credit before few days in advance is only a procedural lapse - CENVAT Credit rightly allowed.

  3. Levy of penalty personal penalty on Broker u/r 26 of CER - abetment in availment of inadmissible CENVAT Credit - From the statements it has been proved beyond any doubt...

  4. 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...

  5. The case involves eligibility of CENVAT Credit on input services for output services including short-term accommodation, restaurant, rent-a-cab, and consultancy services....

  6. Cenvat Credit - impact of subsequent decision of apex court - Rule 14 of Cenvat Credit Rules, 2004 provided for recovery of irregularly availed Cenvat credit and it is...

  7. CENVAT Credit - invoices issued without actual supply of materials - retraction of statements - burden of proof - personal penalty on partner of appellant firm....

  8. 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...

  9. Recovery of interest and imposition of penalty under Sections 77 & 78 is justified - Rule 14(1)(i) of CENVAT Credit Rules, 2004 provides that where the CENVAT Credit had...

  10. Eligibility of Cenvat Credit on Advances paid towards taxable service - Article

  11. Disallowance of credit cannot rest upon statements but must stand the test of definition of ‘input service’ in rule 2(l) of CENVAT Credit Rules, 2004 on facts which is...

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

  13. Cenvat Credit - pre-mature credit on input services - credit availed before making payment - Scope of Rule 4(7) of Cenvat Credit Rules, 2004 - credit cannot be denied - AT

  14. Refund of CENVAT Credit under rule 5 of the CENVAT Credit Rules, 2004 - Notification

  15. CENVAT credit - fake invoices - In the absence of any corroborative evidence in support of the statement made by the supplier (dealer), the cenvat credit cannot be...

 

Quick Updates:Latest Updates