Clandestine Removal - Availment of credit of countervailing duty ...

Insufficient Evidence Leads to Dismissal of Allegations on Cenvat Credit Misuse and Clandestine Goods Removal by Revenue.

October 7, 2023

Case Laws Central Excise AT

Clandestine Removal - Availment of credit of countervailing duty paid by the respondents - The Revenue has miserably failed to produce corroborative evidence on records so as to substantiate the charges of non- receipts of imported goods and substitution of the same with kabadi scrap and availment of the wrong Cenvat Credit. - AT

View Source

← Previous Next →

Clandestine Removal - Availment of credit of countervailing duty ...

Insufficient Evidence Leads to Dismissal of Allegations on Cenvat Credit Misuse and Clandestine Goods Removal by Revenue.

October 7, 2023

Case Laws Central Excise AT

You may also like:

Excess availment of CENVAT credit - There is no provision for one to one correlation in CENVAT credit scheme - there is no other evidence on record like investigation...

The appellant was denied CENVAT credit on the allegation that the sender units inflated the value of Soap Noodles stock transferred to the appellant, leading to excess...

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 - 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...

Refund of CENVAT Credit under rule 5 of the CENVAT Credit Rules, 2004 - Notification

CENVAT credit - the allegation is that the evidence of physical receipt of that quantity of alumna hydrate is not available in the appellant's record - prima facie...

Cenvat credit on GP sheets cannot be denied to the appellants without corroborative evidence - AT

Dishonor of cheque - maintainability of appeal - correctness of acquittal of accused - Allegation is that the complainant has misused the signed cheque which was kept in...

CENVAT Credit - denial of Cenvat Credit on the ground that the appellant have taken the Cenvat Credit suo-moto as they have also filed the refund claim - The appellant...

CENVAT Credit - capital goods - lead and articles thereof, viz, lead ingot, lead dross and lead sheet classifiable under chapter 78 - The process helps restore coating...

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...

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

Refund of CENVAT Credit - services related to Information Technology (ITSS) - The appellate tribunal analyzed submissions regarding the eligibility for refund on ITSS,...

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 - suo moto re-credit of Cenvat credit which was reversed at the instance of Audit Team on GTA service - appellant is entitle for Cenvat credit - demand set aside - AT

Quick Updates: