Cenvat Credit - Non maintaining of separate accounts - extended ...

Case Laws Central Excise

March 8, 2016

Cenvat Credit - Non maintaining of separate accounts - extended period of limitation invoked - As there is no fraud or suppression of fact involved in this case as the department was all along kept informed of the respondent's activity and therefore there is no reason for justification of invoking the extended period of limitation. - AT

View Source

← Previous Next →

Cenvat Credit - Non maintaining of separate accounts - extended ...

Case Laws Central Excise

March 8, 2016

You may also like:

Reversal of CENVAT Credit - damage of raw material - demand invoking extended period of limitation confirmed - HC

Extended period of limitation - CENVAT Credit - common input services on trading activity / traded goods - non-maintenance of separate accounts under Rule 6(2) of Cenvat...

Appellants wrongfully availed excess Cenvat credit beyond prescribed caps, failing to maintain separate accounts for common inputs/services used for taxable and exempted...

Eligibility to CENVAT Credit - Invocation of extended period of limitation - when the issue of eligibility of credit was in dispute during the impugned period, the...

CENVAT Credit - Input Service Distributors - credit denied by the Department on the ground that after the amendment to the definition of ‘input service’ w.e.f....

Denial of Exemption u/s. 11 - non maintaining of separate ledger accounts - assessee is maintaining separate ledger for earning this income and also maintaining separate...

CENVAT Credit - sale of entire cement division operations - JSW Steel Ltd. (transferor company) provided any services to the appellants or not - there is no element of...

CENVAT Credit - extended period of limitation - The appellant had disclosed the full value of the credit which they have taken in the ER-1, but they have not disclosed...

Cenvat Credit availed without receipt of material, extended period invoked

The appellant wrongly availed Cenvat credit on input services for unsold flats after issuance of completion certificate, contravening Rules 6(3) and 6(3A) of the Cenvat...

Notification No. 30/2004-CE exempts filament yarn procured from outside and subjected to any process by a manufacturer without facilities for manufacturing filament...

Denial of CENVAT Credit - Invocation of extended period of limitation - for invocation of extended period there has to be some evidence that an assessee knew that they...

Extended period of limitation - Cenvat Credit - telecom towers erected at site and affixed to earth - inputs or not - The demand for duty and interest within the...

Investment in personal capacity and separate accounts maintained, no disallowance – Section 14A

CENVAT Credit - Separate Accounts - Prima facie it was impossible for the Appellants to maintain separate account and inventory of Zinc Skimming used for manufacture of...

Quick Updates: