Home Highlights November 2016 Year 2016 This

You may also like:

1. CENVAT Credit - exempt service or not - amount of interest received by the appellant on the delayed payment of the amount of consideration received from the sale of...

2. Wrongful availment of CENVAT Credit or not - inclusive of service tax contract - appellant shall be entitled to take Cenvat Credit on the amount of service tax paid by...

3. CENVAT Credit - 1%/2% Additional Duty of Customs (CVD) paid on the imported coal - The appellant has stated that though the appellant had taken CENVAT credit of CVD paid...

4. Liability to Pay Interest - Excess Credit - Reversal of Credit - Whether the assesse was liable to pay interest in terms of Rule 14 of the CENVAT Credit Rules, 2004 - Held yes - AT

5. Reversal of CENVAT Credit - it is the Department who are alleging certain non-observance, of procedures by the appellants and availment of CENVAT Credit in a proper...

6. Excess utilisation of cenvat credit - Whether the appellant is liable to pay interest and penalty on account of alleged excess utilisation of cenvat credit - The demand...

7. Reversal of Cenvat Credit - When the audit wing had already verified the books of accounts of the Appellant and had sought reversal of Cenvat credit along with interest...

8. The appellant availed CENVAT credit on intellectual property service received from the Input Service Distributor (ISD), TSL Kolkata. The Revenue denied the credit to the...

9. The appellant is not liable to pay service tax on supply of water by the Government of Odisha, as the issue has been settled by the Tribunal's decision in a previous...

10. Wrongful availment of CENVAT Credit - input services - broadcasting agencies - the agreements entered with the broadcasting agencies were not on behalf of WWIL, but on...

11. Levy of interest - Cenvat credit availed wrongly - In the Rule it is clearly provided that whether the credit is taken or utilized the interest will be chargeable. In...

12. Seeking reversal of CENVAT Credit - amount written off as bad debts - The appellant has correctly availed the cenvat credit on input services although the amount of...

13. CENVAT Credit - duty paying invoices - performa invoices - the documents required under the Rule 9 are not confined to merely invoices but these may be any documents,...

14. Levy of interest u/s 50(3) - Wrong availment of Input of Tax Credit and reversal thereof - The court noted that the issue of levying interest under Section 50(3) of the...

15. Demand of interest on reversal of cenvat credit - reversal of credit against refund claim where the service tax was paid wrongly - provisions of Rule 14 of CENVAT...