Denial of Cenvat Credit - Area Based Exemption - The rule carves ...

Case Laws Central Excise

February 5, 2024

Denial of Cenvat Credit - Area Based Exemption - The rule carves out a special provision wherein, by Area based exemption notification, even if the duty paid by manufacturer is refunded, the Cenvat credit availed of duty paid on inputs and capital goods would be eligible. The appellant has rightly availed the Cenvat credit of the duty collected from them by the manufacturer who has availed area based exemption notification. The appellant does not have any say or control as to the method of valuation adopted by the manufacturer, who supplied the inputs to the appellant. Cenvat credit cannot be denied at the recipient’s end, without any legal basis. - AT

View Source

← Previous Next →

Denial of Cenvat Credit - Area Based Exemption - The rule carves ...

Case Laws Central Excise

February 5, 2024

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...

Denial of CENVAT credit - though the appellant has availed CENVAT credit belatedly which is well within the provisions of CENVAT Credit Rules, 2004 - credit allowed - AT

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

Denial of CENVAT CRedit - Nexus with manufacture - credit taken on supplementary invoices allowed - AT

Denial of CENVAT credit distributed by the Head Office (Input Service Distributor) to a unit during April to June 2012. The denial was based on the ground that the...

The Central Government de-notifies an area of 17.6264 hectares from the sector-specific Special Economic Zone for Apparel Sector at Ahmedabad, Gujarat, thereby reducing...

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...

Denial of CENVAT Credit - Whether certain pollution control services availed by the appellant are eligible to CENVAT Credit under CENVAT Credit Rules 2004 - Held Yes,...

Refund - Accumulated Cenvat credit - When finished goods are supplied to deemed exports area, the refund of accumulated Cenvat credit is allowed in terms of Rule 5 of...

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...

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 - 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 - When the appellant is enjoying area based exemption then the Cenvat Credit cannot be given as law does not provide double benefit - AT

Refund of accumulated credit - Eligibility to CENVAT credit to a manufacturer of goods having ‘nil’ tariff rate of duty - The Tribunal found that the provisions under...

CENVAT Credit - input services - ‘ventilation stopping area and isolation stopping area’ cannot be called as civil structure, accordingly, CENVAT Credit availed by the...

Quick Updates: