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
Service Tax - Highlights / Catch Notes

Home Highlights March 2020 Year 2020 This

CENVAT Credit - six months / one year from the date of issue of ...

Case Laws     Service Tax

March 6, 2020

CENVAT Credit - six months / one year from the date of issue of the invoices/ bills/ challans - The right to cenvat credit accrues on the date when the goods or service in question is received by an assessee, and such right cannot be modified just for making accounting entry in the other books or Part-II of the cenvat credit register (RG-23A) - Credit cannot be denied - AT

View Source

 


 

You may also like:

  1. 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,...

  2. CENVAT Credit - invoices beyond six months - Rule 4(7) of CCR, 2004 - the time restriction of six months would not apply to the invoices issued prior to 01/09/2014

  3. CENVAT Credit - time limitation - entitlement for Credit beyond six month - since the time limit has been extended from six months to one year by substitution in the...

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

  5. CENVAT Credit - Invoices in the name of other company wrongly - later corrected on the basis of letter - appellant is legally entitled for the CENVAT credit on all the...

  6. Imposition of penalty - irregularly availed CENVAT Credit - credit availed on the same invoice twice in the month of June 2014 - It is contended that, they had no...

  7. CENVAT Credit - Inability to produce original invoices - appellant has wrongly availed the CENVAT Credit without an invoice prescribed under Rule 9(1)(f) of the CENVAT...

  8. Jurisdiction to issue show cause notice (SCN), authority adjudicating the matter despite being different from the issuing authority, admissibility of CENVAT credit based...

  9. Denial of CENVAT CRedit - Nexus with manufacture - credit taken on supplementary invoices allowed - AT

  10. CENVAT Credit - proper invoices or not - validity of invoices/ bills issued to their office which is unregistered - requirement of Central Excise Registration or ISD...

  11. The appellant, engaged in manufacturing soda ash, availed CENVAT credit amounting to Rs. 46,27,417/- for the period 03.12.2005 to 31.03.2012 on input services utilized...

  12. Denial of CENVAT Credit - the time limit of six months prescribed under Notification No.21/2014 dated 11.07.2014 is applicable only in respect of the invoices issued...

  13. CENVAT credit - time limit availing credit - credit was taken after six months as on 28.2.2015 - The rule changed with effect from 01/03/2015 and the words ‘six months’...

  14. 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...

  15. ENVAT Credit - credit availed prior taking the registration - the invoices of pre-registration phase shall also be considered for availment of Cenvat credit by the...

 

Quick Updates:Latest Updates