CENVAT Credit - The Ld. Commissioner made a fundamental error ...

Commissioner Wrongly Concluded Payments Made to Contractor Instead of OEMs for Power Plant Equipment Procurement.

August 5, 2022

Case Laws Central Excise AT

CENVAT Credit - The Ld. Commissioner made a fundamental error while observing that payments have not been made to the original supplier (OEMs) but to the Contractor against the separate set of commercial invoices - In any case, whether or not the payment has been made against the excise invoices issued by the OEM or the commercial invoice issued by the Contractor who has procured the goods on behalf of the Appellant for use in the power plant is completely irrelevant. - AT

View Source

← Previous Next →

CENVAT Credit - The Ld. Commissioner made a fundamental error ...

Commissioner Wrongly Concluded Payments Made to Contractor Instead of OEMs for Power Plant Equipment Procurement.

August 5, 2022

Case Laws Central Excise AT

You may also like:

Power of commissioner (appeals) to remand back the case - The order under challenge is not either of the one as is mentioned in sub clause (3) of Section 35A. It is...

Refund claim - while making e-payment, the petitioner company has wrongly mentioned its assessee code wherein one letter viz., "J" has been wrongly mentioned instead of...

TDS u/s 195 - use of logo - license fee payment without deducting TDS SUPIMA, USA - Agreement clearly shows that the payment is made by the assessee to use the Logo of...

Disallowance u/s 40A(3) - transactions and payments made in cash - assessee filed affidavits from sub-contractors of assessee firm and they insisted for cash payments to...

Power of commissioner (appeals) to remand back the case - There are no piece of evidence to take a contrary view to the finding of the first appellate authority as to...

The Principal Commissioner or Commissioner having jurisdiction over transfer pricing matters has been empowered, effective April 1, 2022, to invoke revisionary action...

Payment to contractors and sub-contractors - TDS u/s 194C - vital requirement of relationship of a contractor and sub-contractor between the assessee and the...

Disallowance of payment to sub-contractor - disallowance of 10% from the other payments - the contractors had worked and the TDS was made from the payments but the...

Payment of Service tax was not made through challan instead the payment was made through debit entry in the Cenvat credit account - cenvat credit allowed on the basis of...

The CBIC circular enabled electronic voluntary self-initiated payments on ICEGATE e-Payment platform to replace manual TR-6 challan payments. Users registered on ICEGATE...

TDS u/s 194C - payments made by the assessee to its affiliates - Payment towards face value of the meal vouchers to the affiliates - The entire scheme relating to...

The payment of service tax made by main contractor on the activity conducted by the appellant (sub-contractor) is considered as discharge of service tax liability by the...

Amnesty Scheme - Additional Commissioner has no power to reject the application under Amnesty Scheme - Power only could have been exercised by the Commissioner, VAT Delhi - HC

Refund of Cenvat credit - Rule 5 – Power of Additional Commissioner to adjudicate refund claim - AT

Disallowance of contractor expenses - whether payment made to sub-contractors are bogus - assessee is able to show the commercial expediency to incur the expenditure...

Quick Updates: