Home Highlights May 2018 Year 2018 This

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1. Reversal of CENVAT Credit - damage of raw material - demand invoking extended period of limitation confirmed - HC

2. Cenvat Credit availed without receipt of material, extended period invoked

3. Extended period of limitation - if Cenvat Credit has been allowed in respect of the same services to the other assessee’s there is no justifiable reason for denying the...

4. CENVAT Credit - sale of entire cement division operations - JSW Steel Ltd. (transferor company) provided any services to the appellants or not - there is no element of...

5. ST - Revenue neutral exercise - demand can not be raising invoking extended period of limitation.

6. Interest on differential duty by invoking extended period of limitation - Invoking the extending period of limitation is not sustainable and the demand of interest by...

7. Demand of service tax - Extended period of limitation - In place of invoking extended period in cases of suppression of fact with an intent to evade payment of duty or...

8. CENVAT Credit - suo moto re-credit of Cenvat credit which was reversed at the instance of Audit Team on GTA service - appellant is entitle for Cenvat credit - demand set aside - AT

9. CENVAT Credit - extended period of limitation - The appellant had disclosed the full value of the credit which they have taken in the ER-1, but they have not disclosed...

10. Liability to pay Service Tax when the main contractor has already paid - The Tribunal cited a circular stating sub-contractors are liable to pay Service Tax separately....

11. Extended period of limitation - CENVAT Credit - common input services on trading activity / traded goods - non-maintenance of separate accounts under Rule 6(2) of Cenvat...

12. The appellant wrongly availed Cenvat credit on input services for unsold flats after issuance of completion certificate, contravening Rules 6(3) and 6(3A) of the Cenvat...

13. Denial of CENVAT Credit - Invocation of extended period of limitation - for invocation of extended period there has to be some evidence that an assessee knew that they...

14. Extended period of limitation - related party transaction - in two audits conducted earlier audit party did not raise any objections with regard to valuation and...

15. 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...