CENVAT credit - Registration is mere technical formality to ...

CENVAT Credit Registration: A Formality Ensuring Legal Compliance Without Affecting Other Benefits; Admissibility Requires Record Verification.

September 6, 2016

Case Laws Service Tax AT

CENVAT credit - Registration is mere technical formality to bring the taxpayer to the fold of law without curtailment of the right of the taxpayer to be subject to other provisions of law which grants benefit. - ENVAT credit is admissible to the extent verifiable from records - AT

View Source

← Previous Next →

CENVAT credit - Registration is mere technical formality to ...

CENVAT Credit Registration: A Formality Ensuring Legal Compliance Without Affecting Other Benefits; Admissibility Requires Record Verification.

September 6, 2016

Case Laws Service Tax AT

You may also like:

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

ENVAT Credit - credit availed prior taking the registration - the invoices of pre-registration phase shall also be considered for availment of Cenvat credit by the...

CENVAT credit - input services - the input services have suffered service tax and CENVAT credit can be taken by the appellant and the registration is not a mandatory...

Cenvat Credit - input services received prior to the date of registration - belated availment of cenvat credit - cenvat credit allowed - 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...

CESTAT dismissed appeal concerning refund claim of unutilized Cenvat Credit under s.142(3) of CGST Act, read with Rule 5 of Cenvat Credit Rules and s.11B of Central...

Wrongly availed Cenvat credit - the activity in question is the activity undertaken by the buyer of the manufacturer that too to ensure his right as he got reserved...

Reversal of CENVAT Credit - Exemption to SEZ Units - The Tribunal analyzed relevant legal provisions and found no restriction prohibiting the SEZ Unit from utilizing...

Cenvat Credit - Input services - prior to date of registration - export of services - refund allowed - AT

Cenvat Credit on capital goods received prior to getting registration certificate as service provider allowed - AT

Cenvat credit allowed on capital goods received before registration - AT

CENVAT Credit - Inability to produce original invoices - appellant has wrongly availed the CENVAT Credit without an invoice prescribed under Rule 9(1)(f) of the CENVAT...

CENVAT Credit where job work formalities was not followed - a substantial benefit of cenvat credit cannot be denied for not following the prescribed procedures - AT

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

Failure to pay Central Excise duty while taking CENVAT credit - The fact that appellant had taken the CENVAT Credit without payment of any duty has not been challenged...

Quick Updates: