Denial of Cenvat credit - The exemption under Notification No. ...

Cenvat Credit Denied: Job Worker Not Liable for Raw Material Supplier's Obligations Under Notification No. 8/2005 ST.

July 28, 2012

Case Laws Central Excise AT

Denial of Cenvat credit - The exemption under Notification No. 8/2005 ST being a conditional exemption subject to fulfillment of obligation by the raw material supplier, the same cannot be thrust on the job worker-appellant. Therefore, payment of service tax by the job worker-appellant is in order - AT

View Source

← Previous Next →

Denial of Cenvat credit - The exemption under Notification No. ...

Cenvat Credit Denied: Job Worker Not Liable for Raw Material Supplier's Obligations Under Notification No. 8/2005 ST.

July 28, 2012

Case Laws Central Excise AT

You may also like:

Job-work - duty liability of job-worker or supplier? - The duty liability can be shifted to the supplier of raw materials or semi-finished goods only if the supplier...

CENVAT credit - inputs were being sent to job worker - job worker was paying duty on the final product - cenvat credit availed by the assessee cannot be denied - AT

Job-work - who is liable to pay duty - although the job worker is a manufacturer by virtue of the exemption notification r/w declaration made by the raw materials...

CENVAT credit - job-work - The cylinders were sent to the job worker under Rule 4(5) of the CENVAT Credit Rules and the job worker paid the duty on reconditioned...

Job work - The only reason for denial of the benefit of this notification as referred above is that the principal manufacturer i.e. the raw material supplier has not...

CENVAT Credit - Job work - when the waste and scrap has arisen in the job-worker's premises, the job-worker is the manufacturer of waste and scrap so generated and not...

CENVAT Credit - inputs were sent to job worker under Rule 4(5)(a) of CCR,2004 without reversing the Cenvat credit - job worker instead of following the N/N. 214/86-CE,...

Excess availment of CENVAT credit - There is no provision for one to one correlation in CENVAT credit scheme - there is no other evidence on record like investigation...

Cenvat credit - Bill of Entry in the name of the supplier of the raw material i.e. Principal - goods were received by the appellant as a job worker and used in the...

CENVAT Credit - Job work - Even if a job worker pays duty on the goods manufactured by him the same will be eligible as CENVAT Credit to the supplier of the raw...

Cenvat Credit - Job Work under Rule 4(5)(a) of Cenvat Credit Rules, 2004 - Job worker paid the duty - Appellant took the Cenvat Credit of the duty paid by the job...

Reversal of CENVAT Credit - damage of raw material - demand invoking extended period of limitation confirmed - HC

CENVAT Credit - since admittedly, in the case on hand, the Principal manufacturer, i.e. the Daman unit, paid duty on finished goods, evenif it is produced at job...

Duty liability of Job worker - notwithstanding the fact that the process fabrics are not included in Notification 214/86, the job-worker is not liable to discharge...

CENVAT Credit - input - PVC Filler Hollow - credit denied to the assessee on the ground that the supplier of raw material was not liable to pay the duty on the goods...

Quick Updates: