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 May 2019 Year 2019 This

CENVAT Credit - duty paying documents - the credit has neither ...

Case Laws     Central Excise

May 23, 2019

CENVAT Credit - duty paying documents - the credit has neither been availed immediately on the receipt of inputs nor has been availed within the six months of the issue of the receipts - assessee has contravened the time limit of both the provisions relevant for the availment of the cenvat credit even on supplementary invoices - credit not allowed

View Source

 


 

You may also like:

  1. CENVAT Credit - duty paying invoices (document) - cenvat credit availed on the strength of railway receit - Rule 9 is subservient to Rule 3 for determining the...

  2. Cenvat credit - duty paying documents - debit note cum bills - duplicate copies of invoice - credit allowed - AT

  3. CENVAT Credit - duty paying invoices - performa invoices - the documents required under the Rule 9 are not confined to merely invoices but these may be any documents,...

  4. Credit availed without any duty paying documents/on the strength of xerox copies of invoice – applicants directed to deposit the credit of amount availed without any...

  5. Cenvat credit on capital goods - No credit was availed in the initial (first) year - Whole of the credit (100% credit) was availed in the subsequent year - There is...

  6. Failure to pay Central Excise duty while taking CENVAT credit - The fact that appellant had taken the CENVAT Credit without payment of any duty has not been challenged...

  7. CENVAT Credit - duty paying documents - Cenvat credit has been rightly availed on the strength of TR-6 challan through which the service tax has been paid - AT

  8. 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...

  9. 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...

  10. Refund of CVD/SAD paid - Unable to avail and utilize the credit of CVD/SAD paid by them as payment was made on 30.09.2020 when no provision exist in GST regime to avail...

  11. CENVAT Credit - fake invoices - credit availed based on invoices without actually receiving the goods - It is evident that except for the evidence in the form of...

  12. Cenvat / MODVAT Credit - Duty paying documents - Duty paid by Railway on scrap - document do not indicate the rate and amount of duty paid on the scrap/inputs at the...

  13. Nature of Duty Paid by 100% Export Oriented Units (EOU) - The CESTAT held that while the measure adopted for computing duty paid by 100% EOUs may be based on customs...

  14. Cenvat credit - Duty paying documents - only upon the invoices being issued, the cenvat credit, on the strength of such documents could be availed by the manufacturer -...

  15. 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...

 

Quick Updates:Latest Updates