Transitional credit - Transferring CENVAT credit u/s 174(1) & ...

Case Laws GST

April 12, 2018

Transitional credit - Transferring CENVAT credit u/s 174(1) & 174(3) of CGST Act, 2007 - validity of conditions imposed - transitional arrangements have clear nexus, therefore, with the object sought to be achieved. They cannot be struck down as having no such relation or nexus. - HC

View Source

← Previous Next →

Transitional credit - Transferring CENVAT credit u/s 174(1) & ...

Case Laws GST

April 12, 2018

You may also like:

Refund of unutilized CENVAT Credit - rejection of refund on the ground that credit was transferred to GST regime through TRAN-1 - it is not a case that the appellant has...

Refund of input service Credit - transitional provision under Section 142(3) of Central Goods and Service Tax Act, 2017 read with Section 11-B of Central Excise Act,...

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...

Reversal of Cenvat credit lying unutilized in respect of ADE(T&TA) in terms of transitional provision of Rule 11(3)(ii) of the Cenvat Credit Rules, 2004 - Rule 11(3) of...

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...

Quantum of transfer of CENVAT Credit to GST - transitional credit - It is obvious that as per first proviso to Section 140(1), only the credit which is admissible as...

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...

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...

Validity of Show cause notice - jurisdiction - Inadmissible transitional credit - Education Cess (E Cess) - Secondary & Higher Education Cess (SHE Cess) - Krishi Kalyan...

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...

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...

CENVAT Credit - consequential refund of Service Tax paid - reverse charge mechanism - The appellant is entitled to Cenvat credit of the said amount deposited under the...

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

Rule 117(4)(b)(iii) of the CGST Rules was challenged as ultra vires Section 140(3) of the CGST Act and violative of Article 14 of the Constitution. The court held that...

Whether appellant is eligible to take CENVAT credit under Rule 3(1) of the Cenvat Credit Rules, 2004 for the entire duty paid by a 100% EOU under proviso to Section 3(1)...

Quick Updates: