Fraudulent CENVAT Credit - allegation that inputs imported in ...

Fraudulent CENVAT Credit Case Dismissed: Revenue Authorities Couldn't Prove Inputs Were Diverted from Factory.

October 16, 2015

Case Laws Central Excise AT

Fraudulent CENVAT Credit - allegation that inputs imported in certain containers were diverted elsewhere instead of taking these inputs to their factory and only Cenvat Credit was taken on the basis of documents/ Bills of entry without receipt of inputs - Revenue failed to prove its case - AT

View Source

← Previous Next →

Fraudulent CENVAT Credit - allegation that inputs imported in ...

Fraudulent CENVAT Credit Case Dismissed: Revenue Authorities Couldn't Prove Inputs Were Diverted from Factory.

October 16, 2015

Case Laws Central Excise AT

You may also like:

CENVAT Credit - The input service credit cannot be denied on the ground that it is shown in the ER1 return instead of the ST3 returns since the cross utilization of...

The Tribunal allowed the appeal filed by the appellant and set aside the impugned order disallowing CENVAT credit taken on input services used in BTS (Base Transceiver...

Reversal of cenvat credit - It is now a settled proposition that reversal of cenvat credit even after manufacture of the goods and/or clearance thereof amounts to not...

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

Cross utilization of CENVAT Credit - input services - With effect from 2004 when Cenvat Credit Rules, 2004 were issued, it was stated clearly that cross utilization of...

Eligibility of claiming CENVAT credit for service tax paid on renting immovable property services. The lower authority denied the credit, considering it as a service...

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...

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

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 - input services - the input services have suffered service tax and CENVAT credit can be taken by the appellant and the registration is not a mandatory...

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...

Jurisdiction to issue show cause notice (SCN), authority adjudicating the matter despite being different from the issuing authority, admissibility of CENVAT credit based...

Removal of Inputs as such – no need to reverse Cenvat credit availed on Input Services

CENVAT credit - input service - Business Auxiliary Service relating to sales commission - credit allowed - AT

Cenvat Credit - input services - Management Consultancy Services - nexus with manufacturing activity established - credit allowed - HC

Quick Updates: