CENVAT Credit - common input/input service Credit - provisions ...

Case Laws Central Excise

January 3, 2019

CENVAT Credit - common input/input service Credit - provisions of Rule 6(3A) of CCR, 2004 not exercised - failure to file declaration - substantive right given in the said Rule cannot be denied for such procedural lapse.

View Source

← Previous Next →

CENVAT Credit - common input/input service Credit - provisions ...

Case Laws Central Excise

January 3, 2019

You may also like:

Reversal of credit - Rule 6(3A)(c)(iii) of Cenvat Credit Rules, 2004 - total Cenvat credit for the purpose of formula under Rule 6(3A) is only total credit of common...

Reversal of CENVAT Credit - for the purpose of formula under rule 6(3A) is only total CENVAT credit of common input service and cannot include CENVAT credit on input...

Reversal of CENVAT credit u/r 6(3A)(c)(iii) of the CENVAT Credit Rules, 2004. It clarifies that the term 'total CENVAT credit taken' used in the provision is unambiguous...

CENVAT Credit - The input service credit cannot be denied on the ground that it is shown in the ER1 return instead of the ST3 returns since the cross utilization of...

Cross utilization of CENVAT Credit - input services - With effect from 2004 when Cenvat Credit Rules, 2004 were issued, it was stated clearly that cross utilization of...

CENVAT credit - input services - Shipping services availed at the port have to be held as cenvatable input services within the meaning of clause (l) of Rule 2 of the CCR, 2004 - AT

The Tribunal allowed the appeal filed by the appellant and set aside the impugned order disallowing CENVAT credit taken on input services used in BTS (Base Transceiver...

The appellant wrongly availed Cenvat credit on input services for unsold flats after issuance of completion certificate, contravening Rules 6(3) and 6(3A) of the Cenvat...

CENVAT Credit - trading activities - Rule 6 of CENVAT Credit Rules, 2004 deals solely with the situation of CENVAT Credit resulting from exempted services and exempted...

Cenvat Credit - Outdoor catering - input services - Rule 2(l) of the CENVAT Credit Rules(CCR), 2004 – statutory obligation under the Factories Act

Refund of accumulated credit - Input services - Undisputedly in the refund proceedings under Rule 5 of CENVAT Credit Rules, 2004 as amended any such attempt whereby...

CENVAT credit - various input services - none of the services availed are barred by exclusions (A) (B) (BA) and (C) in Rule 2 (l) of the CCR, 2004 - credit allowed - AT

CENVAT credit on stockbroker's service - 'Input service' under Rule 2(l) of CCR, 2004 - credit not allowed - AT

Cenvat credit - Once the credit is availed, the use of such credit is governed by Rule 3 of the Cenvat Credit Rules, 2004. Sub-Rule (4) of the said Rule stipulates that...

Cenvat Credit - In sub clause (iii) of Rule 6(3A)(c), it is stated that P denotes total Cenvat credit taken on input services during the financial year. There is no...

Quick Updates: