Availing cenvat credit against pre-deposit - to be considered as ...

Case Laws Central Excise

October 6, 2020

Availing cenvat credit against pre-deposit - to be considered as 'deposit of Service Tax or not' - Since, payment made under 35F is not specifically finding any place in Rule 3 ibid, taking of such amount as Cenvat credit is contrary to such statutory provision and hence, denial of Cenvat benefit in the present case by the authorities below is in conformity with the statutory provisions - Demand confirmed - AT

View Source

← Previous Next →

Availing cenvat credit against pre-deposit - to be considered as ...

Case Laws Central Excise

October 6, 2020

You may also like:

CENVAT Credit - input service - non-payment of service tax on Ocean Freight - non-payment of service tax on Government Fees under RCM - The Appellate Tribunal considered...

Pre-deposit - utilization of CENVAT Credit account for payment of pre-deposit - payments made from Cenvat Credit Account are considered as due payments for considering...

Cenvat Credit - pre-mature credit on input services - credit availed before making payment - Scope of Rule 4(7) of Cenvat Credit Rules, 2004 - credit cannot be denied - AT

Demand of service tax on reverse charge basis - Payment of pre deposit done from CENVAT Credit account - the pre-deposit made is not proper - AT

CENVAT Credit - Renting of immovable property services - 35% of Cenvat credit availed on input services is not required to be made as pre-deposit - Appellant directed to...

Waiver of pre-deposit - Cenvat Credit - authorised service stations - cenvat credit of service tax paid on post sale service - prima facie credit is available - AT

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...

Manner of making Pre-deposit before filing an Appeal - Utilization of Input Tax credit (ITC) available in the Electronic Credit Ledger (ECL) - The petitioner approached...

Wrong Utilization of Cenvat credit – On payment of such service tax in cash, the credit utilized by them for payment of such service tax would be credited in their...

Manner of payment of Pre-deposit amount before filing of appeal against demand of service tax - Admissibility of payment of pre-deposit using DRC-03 - The appellant...

CENVAT Credit - input service availed by the appellant at the depot level - The case involved the admissibility of Cenvat Credit on service tax paid for clearing and...

Cross utilization of CENVAT Credit - input services - With effect from 2004 when Cenvat Credit Rules, 2004 were issued, it was stated clearly that cross utilization of...

Cenvat credit - availed input services credit without payment of value of input service and service tax on such service to the provider of services - violation of Sub...

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...

Refund of service tax paid by utilizing the Cenvat credit denied - Retrospective exemption - In the present case while taking the Cenvat credit the output service were...

Quick Updates: