CENVAT Credit - Captive consumption - whether the assessee have ...

Case Laws Central Excise

December 5, 2015

CENVAT Credit - Captive consumption - whether the assessee have availed CENVAT credit correctly or otherwise when the activity undertaken by them on the inputs according to revenue does not amount to manufacture - credit allowed - AT

View Source

← Previous Next →

CENVAT Credit - Captive consumption - whether the assessee have ...

Case Laws Central Excise

December 5, 2015

You may also like:

CENVAT Credit - Captive consumption - clearances to Mega Power Project - the exemption for captive consumption of intermediate products has been correctly claimed by the...

CENVAT Credit of wrongly paid service tax - freight component in relation to transport of goods - If, upon a misconception of the legal position, the assessee had paid...

CENVAT credit - electricity - captive consumption - CENVAT Credit on inputs and input services proportionate to the power transferred to sister concerns through the...

CENVAT credit - electricity - captive consumption - Even after the insertion of the Explanation 1 Rule 6 of the CCR with effect from 1 March 2015 equating non-excisable...

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...

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...

Territorial Jurisdiction of the Commissioner to issue the SCN - Input service Distributor (ISD) - These units (availing credit passed by ISD) file returns which show,...

Wrongful transfer of credit attributable to all units by the Input Service Distributor (ISD) exclusively to the respondent, contravening the second proviso to Rule 3(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

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 - removal of inputs as such - input or not - once cenvat credit availed is reversed, it is to be considered as ab initio not availed - the assessee cannot...

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...

CENVAT Credit - Invalidation of advance authorization - As per Cenvat Credit Rules, there is no bar for the input received by an assessee that such input is otherwise...

CENVAT Credit - violation of Section 5A(1A) of the Act and Rules 3(1) and 6(1) of the Central Excise Rules, 2002 - There is no irregularity or wrong availment of Cenvat...

Cenvat Credit - Once the Revenue discharges the burden that the particulars declared in the documents on the strength of which the credit has been availed are not...

Quick Updates: