CENVAT Credit - manufacturing as well as trading activity - The ...

Case Laws Central Excise

July 5, 2018

CENVAT Credit - manufacturing as well as trading activity - The appellants should not have availed any credit on input services when such services are attributable to an activity which is not at all taxable and hence, not covered by the scope of Cenvat Credit Rules, 2004.

View Source

← Previous Next →

CENVAT Credit - manufacturing as well as trading activity - The ...

Case Laws Central Excise

July 5, 2018

You may also like:

The appellant, engaged in manufacturing soda ash, availed CENVAT credit amounting to Rs. 46,27,417/- for the period 03.12.2005 to 31.03.2012 on input services utilized...

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...

Appellants engaged in manufacturing dutiable goods and providing exempted trading services failed to maintain separate accounts for input services utilized in both...

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

CENVAT Credit - Trading activity - Merely because the appellant trading unit had mentioned the service tax registration number of the service unit while issuing...

WCL availed CENVAT credit on the inputs for manufacturing of their final product before production of exemption certificate by M/s GMADA, the appellant has rightly...

Cenvat Credit - subsequent amendment considering trading activity as 'exempted service' cannot entitle the assessee to avail the proportionate credit on various input...

CENVAT Credit - Credit availed during the month of December, 2016 on the basis of invoices which were more than one year old from the date of purchase of inputs - bare...

CENVAT Credit - input services or not - The appellant has successfully established that these three zonal offices are integral part and parcel of the appellant only and...

Notification No. 30/2004-CE exempts filament yarn procured from outside and subjected to any process by a manufacturer without facilities for manufacturing filament...

Cenvat Credit - Scope of input services - Manufacturing Activity carried out by the job worker - assessee cannot avail the cenvat credit - AT

CENVAT Credit - input service availed by the appellant at the depot level - The case involved the admissibility of Cenvat Credit on service tax paid for clearing and...

CENVAT Credit availed by the Appellant for providing the output service of ‘renting of immovable property’ - there is no manner of doubt that CENVAT Credit availed by...

CENVAT Credit - common inputs used in manufacturing activity of dutiable products as well as exempt products - appellant has in fact gone a step ahead and had availed...

Activity Manufacture or Not - The Cenvat Credit availed cannot be demanded in spite of the fact that the activity undertaken by the appellant does not amount to manufacture - AT

Quick Updates: