Home Highlights September 2017 Year 2017 This

You may also like:

1. 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...

2. Failure to pay Central Excise duty while taking CENVAT credit - The fact that appellant had taken the CENVAT Credit without payment of any duty has not been challenged...

3. Refund of CVD/SAD paid - Unable to avail and utilize the credit of CVD/SAD paid by them as payment was made on 30.09.2020 when no provision exist in GST regime to avail...

4. Nature of Duty Paid by 100% Export Oriented Units (EOU) - The CESTAT held that while the measure adopted for computing duty paid by 100% EOUs may be based on customs...

5. CENVAT credit - Though, the appellants are disputing classification as adopted by the Customs but in the meantime, they have paid the differential duty and availed...

6. CENVAT Credit - duty paying invoices (document) - cenvat credit availed on the strength of railway receit - Rule 9 is subservient to Rule 3 for determining the...

7. Cenvat credit - duty paying documents - debit note cum bills - duplicate copies of invoice - credit allowed - AT

8. Credit availed without any duty paying documents/on the strength of xerox copies of invoice – applicants directed to deposit the credit of amount availed without any...

9. 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,...

10. CENVAT Credit of wrongly paid service tax - freight component in relation to transport of goods - If, upon a misconception of the legal position, the assessee had paid...

11. CENVAT Credit - Volvo chassis - chassis used for operation and maintenance of fuel farm - appellant is not entitled to avail CENVAT credit of the central excise duty...

12. Denial of Cenvat Credit - Area Based Exemption - The rule carves out a special provision wherein, by Area based exemption notification, even if the duty paid by...

13. Cenvat / MODVAT Credit - Duty paying documents - Duty paid by Railway on scrap - document do not indicate the rate and amount of duty paid on the scrap/inputs at the...

14. CENVAT Credit - duty paying documents - Cenvat credit has been rightly availed on the strength of TR-6 challan through which the service tax has been paid - AT

15. CENVAT Credit - violation of Section 5A(1A) of the Act and Rules 3(1) and 6(1) of the Central Excise Rules, 2002 - There is no irregularity or wrong availment of Cenvat...