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Central Excise - Highlights / Catch Notes

Home Highlights May 2017 Year 2017 This

CENVAT credit - removal of input as such by manufacturer after ...


Reversing CENVAT Credit Does Not Classify Input Removal as Trading Under Central Excise Rules.

May 27, 2017

Case Laws     Central Excise     AT

CENVAT credit - removal of input as such by manufacturer after reversal of Cenvat credit cannot be treated as trading activity - AT

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  1. 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...

  2. Removal of Inputs as such – no need to reverse Cenvat credit availed on Input Services

  3. 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...

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  6. 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...

  7. CENVAT Credit - common inputs and input services - it is an undisputed fact that the appellant had reversed the entire amount of Cenvat credit as required under Rule...

  8. The appellant had reversed CENVAT credit on input services amounting to 10.3% in terms of Rule 6(3) of the CENVAT Credit Rules, 2004. The Tribunal held that Section 11D...

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  10. Refund of CENVAT Credit - time limitation - Rule 5 of CENVAT Credit Rules itself clearly specifying that such refund claims would be subject to “such safeguards,...

  11. Reversal of CENVAT Credit on inputs contained in the waste pharmaceuticals destroyed are governed by the provisions of Rule 21 of Central Excise Rules 2002 read with...

  12. Reversal of cenvat credit - It is now a settled proposition that reversal of cenvat credit even after manufacture of the goods and/or clearance thereof amounts to not...

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  14. CENVAT credit - capital goods installed in the distillery plant used for manufacture of Ethyl Alcohol - The CESTAT ruled in favor of the appellant, emphasizing that...

  15. Non-payment of service tax on the input services - removal of input as such from the factory - requirement of reversal of CENVAT Credit as per the provisions of sub-rule...

 

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