Cenvat credit - electricity used outside the factory of ...

Cenvat Credit Denied for Electricity Used Outside Factory; Authorities Demand 10% Payment on External Usage.

August 7, 2012

Case Laws Central Excise AT

Cenvat credit - electricity used outside the factory of production as well as in respect of peripheral area in the factory - demand on the ground that the appellant is liable to pay 10% on the price of electricity which is used outside the factory - AT

View Source

← Previous Next →

Cenvat credit - electricity used outside the factory of ...

Cenvat Credit Denied for Electricity Used Outside Factory; Authorities Demand 10% Payment on External Usage.

August 7, 2012

Case Laws Central Excise AT

You may also like:

Denial of CENVAT Credit availed on goods which were used in the erection of transmission towers installed from the power plant to the factory for bringing in the...

CENVAT credit - Even though the service is not used in the appellant factory, but received and used in different factory of the same company, credit cannot be denied - AT

CENVAT Credit - generation of electricity which, later on, is cleared to its sister unit - The Appellate Tribunal finds that the appellant is indeed entitled to Cenvat...

Eligibility of claiming CENVAT credit for service tax paid on renting immovable property services. The lower authority denied the credit, considering it as a service...

CENVAT Credit - transfer of unutilized credit, on shifting of factory - Transfer of unutilized credit also denied on the ground that appellants have shifted on inputs...

The CESTAT upheld the denial of CENVAT credit on inputs used for laying foundations or making support structures for capital goods, as per the revised definition of...

Transfer of Cenvat Credit on transfer of capital goods - Rule 10 - another factory of the manufacturer was not under Cenvat Scheme - demand confirmed - HC

Refund of unutilized Cenvat credit - Other than Rule 5 of Cenvat Credit Rules, there is no other provision either in Cenvat Credit Rules, 2004 or in Central Excise...

CENVAT Credit - input services - services availed for setting up of Coal Handling Plant - The services used for setting up of the factory even after 01.04.2011 would be...

Disallowance of excise duty - an item of section 43B - Since the excise authority held that CENVAT credit on fuel used for generation of electricity supplied to the...

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 - input services that were received by the appellants outside their factory premises - Till the time it can be shown that input services have been used by...

CENVAT credit - the services, in question, used for setting up of factory have to be treated as input service and would be eligible for Cenvat credit, as the factory has...

Admissibility of Cenvat Credit - merely because service in question are not received in the factory, the credit cannot be denied on this ground. The services are not...

CENVAT credit - electricity produced in the factory premises and consumed for production of excisable goods, assessee is entitled to avail Cenvat credit on inputs used...

Quick Updates: