When the adjudicating authority held that it is an issue of ...

Case Laws Central Excise

October 27, 2015

When the adjudicating authority held that it is an issue of interpretation of Rule, therefore it cannot be alleged that appellant has taken cenvat credit by way of fraud, collusion, willful mis statement, suppression of fact or contravened the provisions of Act/ Rule with an intent to evade payment of duty. - AT

View Source

← Previous Next →

When the adjudicating authority held that it is an issue of ...

Case Laws Central Excise

October 27, 2015

You may also like:

Refund of Cenvat credit - Rule 5 – Power of Additional Commissioner to adjudicate refund claim - AT

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...

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

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...

Refund of unutilized CENVAT Credit - surrender of registration - the appellant is entitled for refund claim of unutilized cenvat credit lying in their cenvat credit...

CENVAT Credit - denial of Cenvat Credit on the ground that the appellant have taken the Cenvat Credit suo-moto as they have also filed the refund claim - The appellant...

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 - 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...

CENVAT Credit - suo moto re-credit of Cenvat credit which was reversed at the instance of Audit Team on GTA service - appellant is entitle for Cenvat credit - demand set aside - AT

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

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,...

CENVAT Credit - duty paying documents - Rule 9(1)(a) of Cenvat Credit Rules, 2004 - CENVAT Credit on the basis of photocopy of seven bills of entry - Credit allowed - AT

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

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...

CENVAT Credit - duty paying invoices - performa invoices - the documents required under the Rule 9 are not confined to merely invoices but these may be any documents,...

Quick Updates: