Cenvat credit denied - there is no escape from the conclusion ...

Helmet Lock Qualifies as "Input" u/s 2(k) of Cenvat Credit Rules, 2004; Credit Denial Overturned.

March 19, 2013

Case Laws Central Excise AT

Cenvat credit denied - there is no escape from the conclusion that the Helmet Lock is squarely covered under the definition of Input under Section 2(k) of the Cenvat Credit Rules, 2004 - AT

View Source

← Previous Next →

Cenvat credit denied - there is no escape from the conclusion ...

Helmet Lock Qualifies as "Input" u/s 2(k) of Cenvat Credit Rules, 2004; Credit Denial Overturned.

March 19, 2013

Case Laws Central Excise AT

You may also like:

The case involved a dispute over CENVAT Credit denial based on a board circular alleging undervaluation of assets and claiming dual benefits. The Circular merely advised...

Refund of accumulated credit - Input services - Undisputedly in the refund proceedings under Rule 5 of CENVAT Credit Rules, 2004 as amended any such attempt whereby...

Denial of CENVAT Credit - Manual numbering of invoices and not by franking machine - in view of the provisions of Rule 9(2) of the Cenvat Credit Rules, 2004, credit allowed - AT

CENVAT Credit - non-reversal of proportionate credit - From application of the definition of ‘exempted services’ in rule 2 (e) of CENVAT Credit Rules, 2004, to the facts...

CENVAT Credit - input services or not - The appellant has successfully established that these three zonal offices are integral part and parcel of the appellant only and...

Cenvat Credit - input services - outdoor catering services - Rule 2(l) of the Cenvat Credit Rules, 2004 - credit allowed - HC

CENVAT Credit - since the Motor Vehicle was held to be a capital goods, the eligibility of Cenvat credit on Rent-a-Cab service shall not be hit by the exclusion clause...

Disallowance of credit cannot rest upon statements but must stand the test of definition of ‘input service’ in rule 2(l) of CENVAT Credit Rules, 2004 on facts which is...

Cenvat Credit - The service tax paid towards accommodation to the experts are rightly covered by the ‘input service' in terms of Rule 2(l) of Cenvat Credit Rules, 2004 - AT

Cenvat credit denied - The paint is specifically covered by the definition of input as given in Rule 2(k) of the Cenvat Credit Rules, 2004 - AT

Cenvat Credit - Outdoor catering - input services - Rule 2(l) of the CENVAT Credit Rules(CCR), 2004 – statutory obligation under the Factories Act

CENVAT Credit - trading activities - Rule 6 of CENVAT Credit Rules, 2004 deals solely with the situation of CENVAT Credit resulting from exempted services and exempted...

Cenvat credit - Once the credit is availed, the use of such credit is governed by Rule 3 of the Cenvat Credit Rules, 2004. Sub-Rule (4) of the said Rule stipulates that...

CENVAT Credit - duty paying invoices - performa invoices - the documents required under the Rule 9 are not confined to merely invoices but these may be any documents,...

CENVAT credit - the services, in question, used for setting up of factory have to be treated as input service and would be eligible for Cenvat credit, as the factory has...

Quick Updates: