Claim of refund - Cenvat credit was reversed based on Audit ...

Refund Approved: Cenvat Credit Reversal Due to Audit Objections Without Show Cause Notice Issued, No Assessment Order Present.

November 8, 2018

Case Laws Central Excise AT

Claim of refund - Cenvat credit was reversed based on Audit Objections but no show cause notice was issues - There is no assessment order passed in the present case. Therefore, the question of challenging the same does not arise - Refund allowed.

View Source

← Previous Next →

Claim of refund - Cenvat credit was reversed based on Audit ...

Refund Approved: Cenvat Credit Reversal Due to Audit Objections Without Show Cause Notice Issued, No Assessment Order Present.

November 8, 2018

Case Laws Central Excise AT

You may also like:

CENVAT Credit - input services or not - service of repairs and renovation of factory premises - The allegation in the show cause notice to deny service tax is without...

The CESTAT held that eligibility of CENVAT credit cannot be questioned at the refund stage without issuing a Show Cause Notice u/r 14 of the CENVAT Credit Rules, 2004...

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...

Reversal of CENVAT Credit - reversal in the Books of Accounts instead of transfer of the said amount to the electronic ledger is a valid reversal or not - Since the GST...

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...

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

The Appellate Tribunal allowed the appeal and set aside the impugned order. The Tribunal held that the Show Cause Notice did not discuss the unavailability of CENVAT...

Validity of show cause notice (SCN) u/s 73 - demand based on improper Audit Report u/s 65(3) - In the present case, what is found from perusal of the show cause notice...

Refund of unutilized CENVAT Credit - The Department has not raised any objection at the time of availing and utilizing the credit - when no objection was raised at the...

Refund of services tax / Cenvat Credit - tax deposited under reverse charge mechanism, pursuant to audit objection - revenue neutrality - Post GST regime - From a...

Claim of refund or suo-moto re-credit - Reversal of excess Cenvat credit wrongly - appellant is entitled to take refund/re-credit of the excess amount Cenvat credit...

This case deals with the issuance of an addendum/corrigendum to a show cause notice after a six-month gap, refund of accumulated CENVAT credit availed on export of...

Refund of CENVAT credit and interest paid due to wrong direction of the audit authorities - appellant allowed to take recredit of the CENVAT credit reversed along with...

Eligibility of the petitioner to make a declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2015 (SVLDRS) and the appropriation of the amount...

Refund - Export of services - Non unutilized CENVAT Credit - mere mistake in ST-3 return does not disentitle the appellant for refund - Refund is to be granted on the...

Quick Updates: