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 2021 Year 2021 This

CENVAT Credit - common inputs and input services - it is an ...

Case Laws     Central Excise

May 14, 2021

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 6(3)(ii) read with Rule 6(3A)(c) of the Cenvat Credit Rules - the demand confirmed under Rule 6(3)(i) of the Cenvat Credit Rules by the Adjudicating Authority/Commissioner (Appeals) by choosing such option in the show cause notice cannot be sustained. - AT

View Source

 


 

You may also like:

  1. CENVAT Credit - The input service credit cannot be denied on the ground that it is shown in the ER1 return instead of the ST3 returns since the cross utilization of...

  2. Reversal of CENVAT Credit - for the purpose of formula under rule 6(3A) is only total CENVAT credit of common input service and cannot include CENVAT credit on input...

  3. 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...

  4. The Tribunal allowed the appeal filed by the appellant and set aside the impugned order disallowing CENVAT credit taken on input services used in BTS (Base Transceiver...

  5. CENVAT credit - input service - Business Auxiliary Service relating to sales commission - credit allowed - AT

  6. Cenvat Credit - input services - Management Consultancy Services - nexus with manufacturing activity established - credit allowed - HC

  7. CENVAT Credit - input services - appellant is eligible for credit on gardening and house-keeping services - AT

  8. Cenvat Credit - input services - services of empty containers sent back to the yard - credit allowed - AT

  9. Cenvat Credit - Input Services - commission agent service - nexus with manufacturing - credit allowed - AT

  10. CENVAT credit - input services - the input services have suffered service tax and CENVAT credit can be taken by the appellant and the registration is not a mandatory...

  11. Reversal of credit - Rule 6(3A)(c)(iii) of Cenvat Credit Rules, 2004 - total Cenvat credit for the purpose of formula under Rule 6(3A) is only total credit of common...

  12. Cenvat Credit - Input services - export of goods - CHA service - rent-a-cab service - credit allowed - AT

  13. Input tax credit on common services - Eligibility of Head Office to avail ITC - in the instant case, it is observed that the common input services received by the...

  14. Cenvat Credit - In sub clause (iii) of Rule 6(3A)(c), it is stated that P denotes total Cenvat credit taken on input services during the financial year. There is no...

  15. CENVAT credit - input service distribution - credit in respect of input services utilised at the R&D centres of the appellant company and transferred to factory through...

 

Quick Updates:Latest Updates