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 May 2017 Year 2017 This

100% EOU - CENVAT credit - whether the respondent was correct in ...

Case Laws     Central Excise

May 29, 2017

100% EOU - CENVAT credit - whether the respondent was correct in utilising the CENVAT credit balance available with him for discharge of applicable duties on the inputs cleared from their premises or otherwise? - Held Yes - AT

View Source

 


 

You may also like:

  1. 100% EOU - they were entitled to avail the Cenvat credit and since the Cenvat credit is also not recovered under Rule 14 of Cenvat Credit Rules and is available in...

  2. Appellant had availed CENVAT Credit as per CENVAT Credit Rules and it does not prohibit the domestic unit converted into an 100% EOU, availing and utilizing the CENVAT...

  3. CENVAT Credit – DTA unit converted into 100% EOU – Conversion and Utilization of Credit – the assessee is entitled to avail the credit in balance as on the date of...

  4. Irregular availment of CENVAT Credit - 100% CENVAT credit on capital goods availed in the first year instead of 50% - they had sufficient balance in their CENVAT credit...

  5. Cenvat credit on capital goods - No credit was availed in the initial (first) year - Whole of the credit (100% credit) was availed in the subsequent year - There is...

  6. Cenvat Credit - 100% EOU - Reversal of cenvat credit availed on inputs removed from the factory as such against CT-3 certificate - no reversal of credit is required - AT

  7. 100% EOU - refund of unutilized balance of cesses in cash - CGST Act does not allow them to carry forward the cesses as input tax credit - There is no provision in the...

  8. Cenvat credit lying unutilized in the accounts of de-bonded 100% EOU is transferred to their DTA unit - prima facie transfer of cenvat credit available in EOU account to...

  9. 100% EOU - amount of the counter-veiling duty payable at the time of de-bonding 100% EOU can be paid from the accumulated Cenvat credit by an EOU Unit or not - It is...

  10. Penalty - 100% EOU - CVD and SAD paid wrongly by utilising cenvat credit, which was ought to be paid in cash - penalty confirmed - AT

  11. 100% EOU - refund claim for un-utilised CENVAT credit - back office operations - product support services - refund allowed - AT

  12. Refund of CENVAT Credit - even if ST-3 return for a particular period do not show any unutilized balance of cenvat credit, the refund still is to be granted on the basis...

  13. 100% EOU - CENVAT credit - the appellants are entitled to CENVAT credit of service tax paid on rent of Mumbai premises as the said premises is directly related to the...

  14. 100% EOU - refund of cenvat credit - Rule 6(6)(v) would be covering even all exports of final products by a 100% EOU and therefore, would not be hit by Rule 6(1) as far...

  15. Refund - Rule 5 of the CER, 2004 - 100% EOU - instead of utilizing the credit accumulated due to export for DTA clearance, EOU unit claimed refund - Refund allowed - AT

 

Quick Updates:Latest Updates