Transfer of CENVAT credit - change of ownership - whether ...

Change of Ownership Doesn't Require Permission for CENVAT Credit Transfer per Rule 10 of CENVAT Credit Rules.

October 24, 2017

Case Laws Central Excise AT

Transfer of CENVAT credit - change of ownership - whether permission is required from the jurisdictional authority and is it mandatory for availment of Cenvat credit? - Rule 10 of CCR - Held No

View Source

← Previous Next →

Transfer of CENVAT credit - change of ownership - whether ...

Change of Ownership Doesn't Require Permission for CENVAT Credit Transfer per Rule 10 of CENVAT Credit Rules.

October 24, 2017

Case Laws Central Excise AT

You may also like:

Transfer of CENVAT Credit to lessee unit - Rule 10 of CCR 2004 - On going through the entire agreement, it is clear that there is consensus ad idem to transfer the...

Transfer of CENVAT Credit - change in ownership - appellant herein had procured the assets and liabilities from M/s ARCIL, which would include the credit balance -...

Transfer of credit due to change in ownership - As per rule 10(3) of the Cenvat Credit Rules 2004 there is no requirement to take prior permission to take Cenvat Credit...

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,...

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

Shifting of factory - transfer of unitlized cenvat credit to another factory - lower authority have not referred to any provisions of law requiring prior permissions -...

Transfer of unutilized cenvat credit alongwith transfer of liability - Change of ownership - clause of transfer liability is not applicable to the facts of this case -...

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,...

Cenvat credit for Goods Transport Agency (GTA) service used for transportation of finished goods is recoverable, treating it as rightly availed credit. Transportation...

The notice outlines the digitization of Customs Bonded Warehouse procedures relating to obtaining Warehouse License, Bond to Bond Movement of warehoused goods, and...

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...

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...

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

Transfer of CENVAT Credit - closure of Delhi unit & merger with its Baddi unit - Rule 10 of CCR - prima-facie with respect to claim of the appellant or request for...

CENVAT Credit - transfer of unutilized credit, on shifting of factory - Transfer of unutilized credit also denied on the ground that appellants have shifted on inputs...

Quick Updates: