Extended period of limitation - Reversal of CENVAT Credit - It ...

Department Fails to Prove Extended Limitation for CENVAT Credit Reversal Due to Lack of Evidence.

August 12, 2022

Case Laws Central Excise AT

Extended period of limitation - Reversal of CENVAT Credit - It is well settled law that onus is on the Department to prove that extended period of limitation is invokable by adducing evidence. In the present case, no such evidence has been adduced by the Department. - AT

View Source

← Previous Next →

Extended period of limitation - Reversal of CENVAT Credit - It ...

Department Fails to Prove Extended Limitation for CENVAT Credit Reversal Due to Lack of Evidence.

August 12, 2022

Case Laws Central Excise AT

You may also like:

Reversal of CENVAT Credit - damage of raw material - demand invoking extended period of limitation confirmed - HC

The case involves a dispute u/s CENVAT Credit Rules. The Appellate Tribunal addressed issues related to Scope of Show Cause Notice (SCN), reversal of CENVAT Credit, and...

The case involves eligibility of CENVAT Credit on input services for output services including short-term accommodation, restaurant, rent-a-cab, and consultancy services....

Reversal of CENVAT Credit - it is the Department who are alleging certain non-observance, of procedures by the appellants and availment of CENVAT Credit in a proper...

CENVAT Credit - fake invoices - credit availed based on invoices without actually receiving the goods - It is evident that except for the evidence in the form of...

Medical negligence requires proving the medical professional lacked requisite qualification, skill or failed to exercise reasonable care. Mere unfavorable outcome or...

CENVAT Credit - Input Service Distributors - credit denied by the Department on the ground that after the amendment to the definition of ‘input service’ w.e.f....

Reversal of Cenvat Credit - When the audit wing had already verified the books of accounts of the Appellant and had sought reversal of Cenvat credit along with interest...

Reversal of Cenvat Credit - There are no merits in the confirmation of demand. Though in the Order in Original as well as in the first appellate authority’s order, the...

Refund / re-credit of CENVAT credit - When a debit to the CENVAT credit account could be treated as a mode of payment of duty at the time of removal of goods, we fail to...

Refund / re-credit of CENVAT credit - When a debit to the CENVAT credit account could be treated as a mode of payment of duty at the time of removal of goods, we fail to...

Reversal of cenvat credit - For proper verification of the figures of Cenvat credit reversal by the appellant, the same has not been done by the adjudicating authority...

Extended period of limitation - CENVAT Credit - common input services on trading activity / traded goods - non-maintenance of separate accounts under Rule 6(2) of Cenvat...

Cenvat Credit - 100% EOU - Reversal of cenvat credit availed on inputs removed from the factory as such against CT-3 certificate - no reversal of credit is required - AT

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...

Quick Updates: