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 March 2018 Year 2018 This

Transfer of the unutilized accumulated CENVAT Credit - Rule 10 ...


Transfer of CENVAT Credit Allowed u/r 10 Without Matching Credit to Available Inputs for Greater Flexibility.

March 22, 2018

Case Laws     Central Excise     AT

Transfer of the unutilized accumulated CENVAT Credit - Rule 10 of the CCR - There is no requirement under the rule that the assessee can transfer credit corresponding to the availability of quantum of inputs - transfer of credit allowed - AT

View Source

 


 

You may also like:

  1. 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...

  2. 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...

  3. The Tribunal allowed the appeal filed by the appellant and set aside the impugned order disallowing CENVAT credit taken on input services used in BTS (Base Transceiver...

  4. Cenvat Credit - appellants are entitled for input service credit on real estate agent - Credit allowed - AT

  5. 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...

  6. CENVAT credit - input service - Business Auxiliary Service relating to sales commission - credit allowed - AT

  7. Cenvat Credit - input services - Management Consultancy Services - nexus with manufacturing activity established - credit allowed - HC

  8. Cenvat Credit - input services - services of empty containers sent back to the yard - credit allowed - AT

  9. Cenvat Credit - Input Services - commission agent service - nexus with manufacturing - credit allowed - AT

  10. Cenvat Credit - Input services - export of goods - CHA service - rent-a-cab service - credit allowed - AT

  11. CENVAT credit - input service distribution - credit in respect of input services utilised at the R&D centres of the appellant company and transferred to factory through...

  12. CENVAT Credit - Transfer of unutilized CENVAT Credit from 1 unit to another - assessee has stopped the manufacturing activity at Unit No. 1 - transfer allowed even if no...

  13. 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...

  14. The High Court held that petitioners are entitled to pay 10% of the disputed GST amount as a pre-condition for filing an appeal by debiting the amount available in the...

  15. 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,...

 

Quick Updates:Latest Updates