Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights July 2012 Year 2012 This

Suppression of fact - cenvat credit LDO - When there is a ...


Dispute Over Suppression of Facts in Cenvat Credit Claim for Light Diesel Oil, Despite ER-1 Form Limitations.

July 6, 2012

Case Laws     Central Excise     AT

Suppression of fact - cenvat credit LDO - When there is a specific exclusion on availment of input credit, the submission that there was no suppression of this fact just because there was no column in ER-1 or no specific requirement of intimating the department or submitting invoice, is not acceptable - AT

View Source

 


 

You may also like:

  1. CENVAT Credit - Rule 9(1)(bb) - duty paying invoices - it is clear that the department has accepted that there is no suppression of facts. To establish suppression of...

  2. 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...

  3. This case pertains to the utilization of ineligible CENVAT credit by a company. The key points are: The company availed ineligible CENVAT credit amounting to Rs....

  4. The appellant is not liable to pay service tax on supply of water by the Government of Odisha, as the issue has been settled by the Tribunal's decision in a previous...

  5. The appellant, engaged in manufacturing SS Hose Assembly, Flange & Fittings, also procured MS Round, TMT Bars, etc., performed work on them, and cleared them to buyers...

  6. CENVAT credit - Diesel oil engine - it is not a specified capital goods item - The diesel oil engine is used in various places like water treatment plants, coke oven etc....

  7. 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...

  8. Levy of penalty - taking CENVAT Credit irregularly - it is the contention of the Assessee that there is some element of discretion available in the adjudicating officer...

  9. The case involved a dispute over CENVAT Credit denial based on a board circular alleging undervaluation of assets and claiming dual benefits. The Circular merely advised...

  10. Denial of refund claimed u/s 142(3) of CGST Act for service tax paid under RCM was incorrect. Rule 9(1)(e) of CENVAT Credit Rules, 2004 applies, not Rule 9(1)(bb),...

  11. 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

  12. Entitlement for refund of input credit in cash, which was neither transitioned in accordance with TRAN-1 (GST) procedure into the new regime nor got reflected in the...

  13. Cenvat Credit - LPG, Exempt goods or not - The LPG generated during the course of manufacture of motor sprit (MS), High Speed Diesel Oil, aviation Turbine fuel (ATF),...

  14. Refund of unutilized CENVAT Credit - surrender of registration - the appellant is entitled for refund claim of unutilized cenvat credit lying in their cenvat credit...

  15. CESTAT dismissed appeal concerning refund claim of unutilized Cenvat Credit under s.142(3) of CGST Act, read with Rule 5 of Cenvat Credit Rules and s.11B of Central...

 

Quick Updates:Latest Updates