CENVAT Credit - allegation is only on the basis of the ...

CENVAT Credit Allegations Based on Assumptions Insufficient to Prove Non-Manufacture of Goods by Appellants.

October 17, 2018

Case Laws Central Excise AT

CENVAT Credit - allegation is only on the basis of the assumption and presumption, therefore, it cannot be held that the appellants were not manufactured the goods during the impugned period.

View Source

← Previous Next →

CENVAT Credit - allegation is only on the basis of the ...

CENVAT Credit Allegations Based on Assumptions Insufficient to Prove Non-Manufacture of Goods by Appellants.

October 17, 2018

Case Laws Central Excise AT

You may also like:

CENVAT Credit - goods which were finally cleared were exempted - benefit of Rule 6(3) of the Cenvat Credit Rules - Whether the benefit of rule 6(3) of the Cenvat Credit...

CENVAT credit - investigation conducted at CCE, Merrut - Without investigation, it cannot be held that the Jammu based manufacturer were not manufacturing during the...

CENVAT Credit - denial on the ground that the service providers could not be traced during the visit by the Department officers - no allegation in the SCN has been made...

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

Denial of CENVAT CRedit - Nexus with manufacture - credit taken on supplementary invoices allowed - AT

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

CESTAT set aside multiple duty demands totaling over Rs. 2.3 crores against appellant manufacturer of LABSA. Primary allegations of clandestine manufacture and removal...

CENVAT Credit - ISD - distribution of input service credit - credit denied on the ground that credit could be distributed by Parle only to its own manufacturing unit...

Reversal of CENVAT Credit - it is the Department who are alleging certain non-observance, of procedures by the appellants and availment of CENVAT Credit in a proper...

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 - rejection of CENVAT Credit based on non registration of input service distributor - receipt of input services at head office - credit allowed - AT

Wrongful transfer of credit attributable to all units by the Input Service Distributor (ISD) exclusively to the respondent, contravening the second proviso to Rule 3(4)...

Penalty - CENVAT credit on G.T.A. - CENVAT Credit received and utilized both for traded as well as manufactured goods were duly accounted for in the CENVAT Credit...

Appellant established eligibility for input tax credit on various services utilized in manufacturing final products. Tribunal held that when jurisdictional authorities...

CENVAT credit - capital goods installed in the distillery plant used for manufacture of Ethyl Alcohol - The CESTAT ruled in favor of the appellant, emphasizing that...

Quick Updates: