Since assessee has discharged its obligation under Rule 6 of the ...

Case Laws Central Excise

September 2, 2012

Since assessee has discharged its obligation under Rule 6 of the Cenvat Credit Rules by reversing proportionate credit in respect of usage for manufacture of exempted goods, hence pre-deposit of same is waived subject to deposit of demand confirmed aforesaid - AT

View Source

← Previous Next →

Since assessee has discharged its obligation under Rule 6 of the ...

Case Laws Central Excise

September 2, 2012

You may also like:

Reversal of cenvat credit - It is now a settled proposition that reversal of cenvat credit even after manufacture of the goods and/or clearance thereof amounts to not...

Reversal of CENVAT Credit - when the appellant have reversed the credit, which should be proportionate credit on the common input service attributed to the exempted...

Proportionate reversal of credit in respect of common input service in terms of Rule 6(3A)(a) of Cenvat Credit Rules, 2004 - It is seen that even prior to Rule 6 (3AA)...

CENVAT credit - common services used for taxable as well as exempted service - The option was available to the assessee to reverse the proportionate credit under Rule...

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 - 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...

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 - non-reversal of proportionate credit - From application of the definition of ‘exempted services’ in rule 2 (e) of CENVAT Credit Rules, 2004, to the facts...

CENVAT Credit - common inputs and input services - it is an undisputed fact that the appellant had reversed the entire amount of Cenvat credit as required under Rule...

CENVAT credit - the effect of proviso to Rule 3(4) of CCR is that though a manufacturer is obliged to discharge excise duty liability by 5th or 6th day of the next...

Refund of CENVAT Credit under rule 5 of the CENVAT Credit Rules, 2004 - Notification

Utilization of CENVAT Credit - appellant, who received services from overseas service providers and discharged service tax under reverse charge mechanism, is eligible to...

CENVAT Credit of wrongly paid service tax - freight component in relation to transport of goods - If, upon a misconception of the legal position, the assessee had paid...

CENVAT Credit - input services - GTA service - sale of parts and accessories of tyres as such - reversal of proportionate credit - proportionate credit to be reversed - AT

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,...

Quick Updates: