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 December 2021 Year 2021 This

CENVAT Credit - transfer of credit - case of petitioner is that ...


Single Factory Operation: No Need for ISD Registration to Transfer CENVAT Credit, Says Petitioner.

December 3, 2021

Case Laws     Central Excise     AT

CENVAT Credit - transfer of credit - case of petitioner is that there is only one factory and one office there is no need for registration of ISD - - It is seen that appellant has claimed they have only one manufacturing unit. Revenue has not produced any evidence otherwise. In these circumstances there is no need of ISD Registration. - AT

View Source

 


 

You may also like:

  1. Transfer of utilisation of CENVAT credit - the manufacturer is allowed transfer of cenvat credit lying un-utilized in his accounts, to such, transferred, sold, merged,...

  2. Wrongful transfer of credit attributable to all units by the Input Service Distributor (ISD) exclusively to the respondent, contravening the second proviso to Rule 3(4)...

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

  4. CENVAT Credit - ISD registration (ISD) - CENVAT credit on input services pertaining to dealer premises and unregistered premises cannot be said in relation to...

  5. Maintainability of petition - availability of alternative remedy - transitional credit - no bar for filing return in GST portal of Telangana where petitioner's branch...

  6. Transfer of Credit under Rule 54(1A) of the CGST Rules to the ISD - issuance of Invoice or Debit/Credit Note - Outward Taxable Supplies or not - A combined reading of...

  7. CENVAT credit - inter unit transfer of credit - assessee rightly utilized the Cenvat Credit transferred by DT units, for clearance of the goods for home consumption...

  8. CENVAT Credit - the Cenvat credit of service tax paid on rental charges of warehouse cannot be denied as the same is admissible in respect of service provided by them to...

  9. 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...

  10. CENVAT credit - works contract - the Cenvat credit to which the contractor themselves are not entitled to, the said cenvat credit cannot be transferred to anyone - AT

  11. Transfer of cenvat credit – Amalgamation of Companies – there was no question of transfer of any Cenvat credit balance lying in the Cenvat credit - stay granted - AT

  12. Once, the credit taken by the respective units is regularized by filing revised electronic or manual declaration (as the case maybe) in Form GST TRAN – 1, the credit...

  13. 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...

  14. CENVAT credit - transferring credit lying at various branches to the zonal office of the bank upon approval of centralized registration - There is no statutory...

  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