Home Highlights August 2016 Year 2016 This

You may also like:

1. Denial of CENVAT Credit - Job work - assessee utilized Cenvat credit on capital goods and inputs which were used in the manufacture of the job-worked goods - credit allowed - HC

2. The CESTAT upheld the denial of CENVAT credit on inputs used for laying foundations or making support structures for capital goods, as per the revised definition of...

3. Job work - Reversal of CENVAT Credit - Even though the goods manufactured under Notification 214/86- CE, the CENVAT Credit in respect of inputs used in the said goods is...

4. Cenvat Credit - Reversal in case of Job work availing Exemption under Notification No. 8/2005 ST dated 01.03.2005 - Rule 6(1) of the Cenvat Credit Rules, 2004 cannot be...

5. 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...

6. 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...

7. The case involves eligibility of Cenvat Credit on input services used beyond the place of removal. The Appellant failed to provide proper evidence supporting their case....

8. 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...

9. Business Auxiliary Services - Job work - ‘yamming process’ amount to manufacture - not liable to service tax - AT

10. CENVAT credit - capital goods installed in the distillery plant used for manufacture of Ethyl Alcohol - The CESTAT ruled in favor of the appellant, emphasizing that...

11. Eligibility for input CENVAT credit utilization, invocation of extended period of limitation, and imposition of fines and penalties in a case involving job-worked goods....

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

13. Cenvat Credit - Input Services - commission agent service - nexus with manufacturing - credit allowed - AT

14. Input Tax Credit - input services - the applicant is engaged in development of port based smart city i.e. Smart Industrial Port City (SIPC) within...

15. Valuation - Job Work - In the case in hand, inasmuch as the job-worked goods were sent by the appellants to another job worker for further manufacture and such...