Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

CENVAT credit - the provider of output service had accumulated ...


CENVAT Credit Transfer to Manufacturer Deemed Outside Rule 10 Scope; Demand Confirmed Against Service Provider.

March 14, 2017

Case Laws     Central Excise     AT

CENVAT credit - the provider of output service had accumulated Cenvat Credit, which has been transferred to a manufacturer of final products for utilisation in their factory, which is beyond the scope of Rule 10 of the CCR, 2004 - demand confirmed - AT

View Source

 


 

You may also like:

  1. Transfer of Cenvat Credit on transfer of capital goods - Rule 10 - another factory of the manufacturer was not under Cenvat Scheme - demand confirmed - HC

  2. Transfer of utilisation of CENVAT credit - the manufacturer is allowed transfer of cenvat credit lying un-utilized in his accounts, to such, transferred, sold, merged,...

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

  4. Transfer of cenvat credit – Amalgamation of Companies – there was no question of transfer of any Cenvat credit balance lying in the Cenvat credit - stay granted - AT

  5. 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...

  6. Demand of amount collected in the name of duty u/s 11D - CENVAT credit - inputs or capital goods - imported Box Strapping Machines - the appellant have cleared the...

  7. Transfer of Un-utilised cenvat credit balance - amalgamation - Since the effective date of the transfer is 01.06.2005, which has been specifically mentioned in the order...

  8. CENVAT Credit - distribution of cenvat credit by ISD - credit related to exempted goods - demand confirmed with interest and penalty - AT

  9. Reversal of CENVAT Credit - removal of capital goods as such - power plant - Rule 3(5A) of Cenvat Credit Rules, 2004 - The sale of goods or transfer of ownership of the...

  10. CENVAT credit - the effect of proviso to Rule 3(4) of CCR is that though a manufacturer is obliged to discharge excise duty liability by 5th or 6th day of the next...

  11. CENVAT Credit - suo moto re-credit of Cenvat credit which was reversed at the instance of Audit Team on GTA service - appellant is entitle for Cenvat credit - demand set aside - AT

  12. CENVAT Credit - demand for recovery of Cenvat credit cannot be raised against the Input Service Distributor under Rule 14 of the Cenvat Credit Rules, 2004; and where...

  13. 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

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

  15. CENVAT credit - works contract - the Cenvat credit to which the contractor themselves are not entitled to, the said cenvat credit cannot be transferred to anyone - AT

 

Quick Updates:Latest Updates