CENVAT Credit - Additional Duty of Customs (CVD) paid on ...

CENVAT Credit Allowed on 1% Concessional CVD for Imported Coal u/r 3(7), High Court Confirms.

September 6, 2022

Case Laws Central Excise HC

CENVAT Credit - Additional Duty of Customs (CVD) paid on imported coal paid at concessional rate of 1% - there is no bar for availment of CENVAT Credit in terms of the Rule 3(7) where duty paid under Notification No. 12/2012-Cus and CENVAT Credit cannot be denied. - HC

View Source

← Previous Next →

CENVAT Credit - Additional Duty of Customs (CVD) paid on ...

CENVAT Credit Allowed on 1% Concessional CVD for Imported Coal u/r 3(7), High Court Confirms.

September 6, 2022

Case Laws Central Excise HC

You may also like:

CENVAT Credit - 1%/2% Additional Duty of Customs (CVD) paid on the imported coal - The appellant has stated that though the appellant had taken CENVAT credit of CVD paid...

CENVAT Credit - restriction on credit of duty paid availing the benefit of notification no 1 of 2011 - duty paid on import of coal - assessee claimed the duty paid at...

Validity of availing CENVAT credit of CVD paid on import of coal - The department argued that granting credit to buyers of imported coal, while domestic coal buyers...

CENVAT Credit - GTA service - whether during the period from 7/2006 to 3/2007 Cenvat Credit is admissible on service of outward transportation - credit not allowed - AT

100% EOU - credit based on a formula prescribed under Rule 3(7) - inclusion of additional duty leviable u/s 3(5) (SAD) along-with CVD u/s 3(1) (CVD) of the Customs...

Notification 52/2003-Cus dated 31.03.2003 governs the re-import of goods after export. Sr. No. 14 allows re-import for repair/reconditioning within 3/7 years,...

CVD of 1% /2% of the Additional Duty of Customs on the imported coal - The adjudicating authority has committed a legal error while denying the benefit of reduced CVD on...

Demand of amount collected in the name of duty u/s 11D - CENVAT credit - inputs or capital goods - imported Box Strapping Machines - the appellant have cleared the...

Denial of refund claimed u/s 142(3) of CGST Act for service tax paid under RCM was incorrect. Rule 9(1)(e) of CENVAT Credit Rules, 2004 applies, not Rule 9(1)(bb),...

CENVAT Credit - duty paying documents - Rule 9(1)(a) of Cenvat Credit Rules, 2004 - CENVAT Credit on the basis of photocopy of seven bills of entry - Credit allowed - AT

Merger of Forms IEPF-3 with IEPF-4 and IEPF-7 with IEPF-1 along with change in payment process in MCA Version 3. To ease compliance burden and simplify filings, Form...

Refund of CENVAT Credit - even if ST-3 return for a particular period do not show any unutilized balance of cenvat credit, the refund still is to be granted on the basis...

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...

The case involved a dispute regarding cash refund u/s 142(6)(a) of the CGST Act, 2017 and denial of Cenvat Credit u/s Rule 3(1) of Cenvat Credit Rules, 2004. CESTAT...

Cenvat Credit - pre-mature credit on input services - credit availed before making payment - Scope of Rule 4(7) of Cenvat Credit Rules, 2004 - credit cannot be denied - AT

Quick Updates: