Cenvat Credit - pre-mature credit on input services - credit ...

Cenvat Credit for Input Services: Timing of Payment Not Sole Basis for Denial u/r 4(7) Cenvat Credit Rules 2004.

September 16, 2016

Case Laws Central Excise AT

Cenvat Credit - pre-mature credit on input services - credit availed before making payment - Scope of Rule 4(7) of Cenvat Credit Rules, 2004 - credit cannot be denied - AT

View Source

← Previous Next →

Cenvat Credit - pre-mature credit on input services - credit ...

Cenvat Credit for Input Services: Timing of Payment Not Sole Basis for Denial u/r 4(7) Cenvat Credit Rules 2004.

September 16, 2016

Case Laws Central Excise AT

You may also like:

CENVAT Credit - input service - non-payment of service tax on Ocean Freight - non-payment of service tax on Government Fees under RCM - The Appellate Tribunal considered...

Cenvat credit - availed input services credit without payment of value of input service and service tax on such service to the provider of services - violation of Sub...

Cenvat credit of service tax - Rule 4(7) - Proportionate credit equal to amount received - certain amount withheld by the recipient of services while making payment to...

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...

CENVAT Credit - availment of credit fraudulently without receipt of inputs - Merely on the basis of the transporter records and RTO check-post reports, it cannot be...

Refund of service tax paid by utilizing the Cenvat credit denied - Retrospective exemption - In the present case while taking the Cenvat credit the output service were...

The case involves eligibility of CENVAT Credit on input services for output services including short-term accommodation, restaurant, rent-a-cab, and consultancy services....

Cross utilization of CENVAT Credit - input services - With effect from 2004 when Cenvat Credit Rules, 2004 were issued, it was stated clearly that cross utilization of...

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)...

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...

Cenvat Credit - Input services - export of goods - CHA service - rent-a-cab service - credit allowed - AT

CENVAT Credit - input services - retention of part payment of input services - Rule 4 (7) of Cenvat Credit Rules - irrespective of retention, the amount was paid at the...

The Tribunal allowed the appeal filed by the appellant and set aside the impugned order disallowing CENVAT credit taken on input services used in BTS (Base Transceiver...

Cenvat Credit - demand of interest - appellant had taken input service credit even before payments were made, in contravention of Rule 4(7) of CCR, 2004 - appellant...

CENVAT credit - input service - Business Auxiliary Service relating to sales commission - credit allowed - AT

Quick Updates: