Home Highlights January 2016 Year 2016 This

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1. Reversal of Input Tax Credit - inputs consumed in dye intermediates (which is also a finished goods), where such goods have been destroyed in fire - - Since the said...

2. Denial of Input Tax Credit - spare parts of loader and tipper - denial of credit on the ground that loader and tipper are 'vehicles' - the exclusion clause will not be...

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

4. Input Tax Credit - solar power panels procured and installed - blocked credit- When Electricity energy manufactured using the Solar Panels were supplied to TANGEDCO...

5. Nature of activity - manufacture or service - Activity amounting to manufacture or not - crushing of lumps - Transformation processes - Transformation of goods in new...

6. CENVAT Credit - inputs or capital goods or used for the manufacture of the final product - steel items - appellant is not even claiming the Cenvat credit in respect of...

7. Input Tax Credit - correct amount of input tax rebate - scope of inputs - manufacturing activity - various electrical or electronic goods including air conditioner, air...

8. Whether the process of crushing of coal would amount to manufacturing activity - the activity could not be covered as a ‘manufacturing activity’ nor the crushed coal...

9. CENVAT Credit - inputs/capital goods - fabrication/ creation/ installation of capital goods - The issue involved in Bharti Airtel is about the credit on Tower parts and...

10. Cenvat credit claims on spare parts considered as capital goods were rejected u/ss 11B and 12B of the Cenvat Excise Act. As per the definition of "Inputs" in Rule 2(k)...

11. Cenvat Credit - inputs & capital goods used in manufacturing of exempted goods in first unit - such exempted goods used as inputs to manufacture dutiable goods in second...

12. Recovery of CENVAT Credit - capital goods - availability of credit when the production started become dutiable - even if the goods per se were exempted during the...

13. 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...

14. Import of restricted goods or not - capital goods - It is clear from the definition of capital goods that any plant, machinery, equipment or accessories required for...

15. CENVAT Credit - transfer of unutilized credit, on shifting of factory - Transfer of unutilized credit also denied on the ground that appellants have shifted on inputs...