CENVAT credit - Rule 4(1) of CCR - entitlement of credit after ...

CENVAT Credit Rights Intact After Exceeding SSI Exemption Limit; Rule 4(1) Cannot Restrict Entitlement.

June 18, 2018

Case Laws Central Excise AT

CENVAT credit - Rule 4(1) of CCR - entitlement of credit after crossing the SSI Exemption limit - the appellant right to avail the credit at the time of coming out of the exemption scheme cannot be curtailed down by adopting Rule 4(1) of the Cenvat Credit Rules.

View Source

← Previous Next →

CENVAT credit - Rule 4(1) of CCR - entitlement of credit after ...

CENVAT Credit Rights Intact After Exceeding SSI Exemption Limit; Rule 4(1) Cannot Restrict Entitlement.

June 18, 2018

Case Laws Central Excise AT

You may also like:

SSI exemption - Low Sodium Salt called LoNa - whether denial of CENVAT credit justified on the ground that the Cenvat credit has been taken on the inputs used in the...

CENVAT Credit - capital goods - Rule 6(4) of CCR, provides that an assessee is entitled to take cenvat credit on capital goods even during the period, they were availing...

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...

CENVAT Credit - duty paying documents - Rule 9(1)(a) of Cenvat Credit Rules, 2004 - CENVAT Credit on the basis of photocopy of seven bills of entry - Credit allowed - AT

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...

Reversal of cenvat credit of input service for availing benefit of SSI Exemption - The rule 11 did not cover the credit of input services or credit of CENVAT on capital goods.

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 - Inability to produce original invoices - appellant has wrongly availed the CENVAT Credit without an invoice prescribed under Rule 9(1)(f) of the CENVAT...

The summary focuses on the refund claim rejection based on the ground that the amount paid under Reverse Charge Mechanism (RCM) is not admissible u/r 9(1)(bb) of CENVAT...

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,...

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...

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...

CENVAT Credit - The Department contended that since exemption was available under Notification No.17/2009 for these services, the appellant should have opted for the...

The High Court allowed the petitioner's writ petition and set aside the impugned order denying transition of CENVAT credit of Rs.1,39,31,604/- u/s 140(1) of the CGST Act....

Refund of CENVAT Credit under rule 5 of the CENVAT Credit Rules, 2004 - Notification

Quick Updates: