Transfer of CENVAT Credit lying unutilized - amalgamation of ...

Case Laws Service Tax

May 2, 2022

Transfer of CENVAT Credit lying unutilized - amalgamation of entities - it cannot be said that the appellants had not duly reflected the credit particulars in their books of accounts for the satisfaction of the Department officers - the appellants had duly complied with the requirements of Rule 10 ibid for availment of the cenvat credit lying unutilized in the books of the transferor‟s company and thus, denial of the cenvat benefit by the original authority will not stand judicial scrutiny. - AT

View Source

← Previous Next →

Transfer of CENVAT Credit lying unutilized - amalgamation of ...

Case Laws Service Tax

May 2, 2022

You may also like:

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

Refund of unutilized CENVAT Credit - surrender of registration - the appellant is entitled for refund claim of unutilized cenvat credit lying in their cenvat credit...

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...

Transfer of Un-utilised cenvat credit balance - amalgamation - Since the effective date of the transfer is 01.06.2005, which has been specifically mentioned in the order...

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 - demerger - the transferor will be allowed to transfer the Cenvat credit lying unutilized to the transferee company - AT

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,...

Cash refund of unutilized cenvat credit - assessee entitled to get refund lying unutilized in their Cenvat credit account on the closure of their factory - AT

Refund of unutilized CENVAT Credit - rejection of refund on the ground that credit was transferred to GST regime through TRAN-1 - it is not a case that the appellant has...

Reversal of Cenvat credit lying unutilized in respect of ADE(T&TA) in terms of transitional provision of Rule 11(3)(ii) of the Cenvat Credit Rules, 2004 - Rule 11(3) of...

CENVAT credit - appellant is liable to pay 10% of the value of e-bikes at the time of their clearance and the cenvat credit lying in their cenvat account shall not lapse...

Refund of unutilised CENVAT Credit - Once it is held that the appellant has rightly taken cenvat credit and the same is lying in their books un-utilised as on...

Refund of unutilized amount lying in Cenvat credit account post GST - no authority can sanction refund claim to be credited in Cenvat credit account - refund is allowed in cash

Refund of lying unutilized in their CENVAT credit account - at the time of availement of the cenvat credit, it was never disputed that the appellant is not entitled to...

CENVAT Credit - Transfer of unutilized CENVAT Credit from 1 unit to another - assessee has stopped the manufacturing activity at Unit No. 1 - transfer allowed even if no...

Quick Updates: