CENVAT credit - input - bogus registered dealer - No cross ...

CENVAT Credit Denied Unjustly: Appellant Denied Chance to Cross-Examine Bogus Dealer, Investigation Found Inadequate.

May 15, 2017

Case Laws Central Excise AT

CENVAT credit - input - bogus registered dealer - No cross examination of the registered dealer was granted to the appellant to reveal the truth - Cenvat Credit cannot be denied to the appellant on the basis of deficient investigation - AT

View Source

← Previous Next →

CENVAT credit - input - bogus registered dealer - No cross ...

CENVAT Credit Denied Unjustly: Appellant Denied Chance to Cross-Examine Bogus Dealer, Investigation Found Inadequate.

May 15, 2017

Case Laws Central Excise AT

You may also like:

Levy of penalty on dealers who issues Bogus Invoices - Cenvat Credit - Bogus credit - levy of penalty confirmed, though reduced - AT

CENVAT Credit – Penalty on dealer who issued excise invoice was not registered under central excise - penalty cannot be imposed on such dealer - credit denied to the...

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 eligibility on service tax paid by appellants on invoices issued by automobile dealers examined. Department alleged dealers provided insurance services...

CENVAT credit - fake invoices - In the absence of any corroborative evidence in support of the statement made by the supplier (dealer), the cenvat credit cannot be...

CENVAT credit - non-existent dealers - fake invoices - in the absence of any investigation at the end of manufacturer/supplier or the transporter, the cenvat credit...

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...

Denying of CENVAT Credit - Availment of credit on the basis of Advice of Transfer Debit - procedural lapse cannot be considered as a reason to deny Cenvat credit involved - AT

CENVAT Credit - trading activities - Rule 6 of CENVAT Credit Rules, 2004 deals solely with the situation of CENVAT Credit resulting from exempted services and exempted...

CENVAT Credit - ISD - distribution of input service credit - credit denied on the ground that credit could be distributed by Parle only to its own manufacturing unit...

CENVAT Credit - Capital goods used to provide output services - applicant is eligible to Cenvat credit of Central Excise duty paid by the manufacturer on pipes and...

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

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...

Refund of CENVAT Credit - export of output services - Without denying the CENVAT Credit taken/ availed by the appellant in their book of accounts during the relevant...

Eligibility of claiming CENVAT credit for service tax paid on renting immovable property services. The lower authority denied the credit, considering it as a service...

Quick Updates: