CENVAT Credit - trading (high sea sales) as well as ...

Case Laws Central Excise

May 18, 2019

CENVAT Credit - trading (high sea sales) as well as manufacturing of goods - sale of goods-be it made in the high sea or within the territorial boundary of India in which Finance Act, 1994 has its force, cannot be called a service to impose tax liability or deny the credit under Rule 6 of Cenvat Credit Rules.

View Source

← Previous Next →

CENVAT Credit - trading (high sea sales) as well as ...

Case Laws Central Excise

May 18, 2019

You may also like:

CENVAT credit - sales commission - there need not be manufacture unless there is sale of product. Hence, the commission paid on sales becomes part of sales promotion...

Reversal of CENVAT Credit - removal of capital goods as such - power plant - Rule 3(5A) of Cenvat Credit Rules, 2004 - The sale of goods or transfer of ownership of the...

Cenvat credit for Goods Transport Agency (GTA) service used for transportation of finished goods is recoverable, treating it as rightly availed credit. Transportation...

CENVAT credit - input service - Business Auxiliary Service relating to sales commission - credit allowed - AT

CENVAT credit - input services - sales commission - the sale and manufacture are directly interrelated and the commission paid on sales needs to be taken as services...

Valuation of goods - method of valuation - sale of goods from depot / customer care center - It is found that the form in which the goods have been sold at depot are in...

Reversal of CENVAT Credit - The appellant has been availing CENVAT credit only on the proportionate amount of inputs which are gone into manufacture of either dutiable...

Exemption u/s 3F of CST - The State legislature cannot by law, treat sales outside the State and sales in the course of import as 'sales' within the State by...

CENVAT Credit - inputs or capital goods or used for the manufacture of the final product - steel items - appellant is not even claiming the Cenvat credit in respect of...

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...

Levy of Sales Tax - sale of goods imported from foreign country - to foreign bound ships as “ship stores” - sale or not - Since the goods are to be consumed on the board...

CENVAT credit - sales promotion includes services by way of sale of dutiable goods on commission basis and this notification is made applicable retrospectively - credit allowed

Recovery of CENVAT Credit - capital goods - availability of credit when the production started become dutiable - even if the goods per se were exempted during the...

CENVAT Credit - transfer of ownership / sale to another without removal of capital goods goods - would be construed as removal within the meaning of Rule 3(4) of the...

Valuation - sale of Gypsum - mere bifurcation of the sale price of the goods in a mutual contract between the parties under a separate bargain or even a common bargain...

Quick Updates: