CENVAT Credit availed on manpower supply and housekeeping ...

Job Work Units get CENVAT Credit on Manpower & Housekeeping despite late availing.

September 4, 2024

Case Laws Central Excise AT

CENVAT Credit availed on manpower supply and housekeeping services received at unregistered job working units. Credit availed beyond six months from document date. Extended period invoked for demand, interest and penalty. Held: Input service definition construed widely, credit allowed on services consumed in unregistered premises as per jurisdictional High Court. Time limit u/r 4 not retrospective, credit allowed on invoices prior to September 2014 based on Delhi High Court ruling. No evidence of suppression, issues interpretational, extended period invoked incorrectly. Impugned orders set aside, appeal allowed.

View Source

← Previous Next →

CENVAT Credit availed on manpower supply and housekeeping ...

Job Work Units get CENVAT Credit on Manpower & Housekeeping despite late availing.

September 4, 2024

Case Laws Central Excise AT

You may also like:

Denial of CENVAT Credit - Job work - assessee utilized Cenvat credit on capital goods and inputs which were used in the manufacture of the job-worked goods - credit allowed - HC

Wrongful transfer of credit attributable to all units by the Input Service Distributor (ISD) exclusively to the respondent, contravening the second proviso to Rule 3(4)...

CENVAT credit - job-work - The cylinders were sent to the job worker under Rule 4(5) of the CENVAT Credit Rules and the job worker paid the duty on reconditioned...

Cenvat Credit - Reversal in case of Job work availing Exemption under Notification No. 8/2005 ST dated 01.03.2005 - Rule 6(1) of the Cenvat Credit Rules, 2004 cannot be...

CENVAT credit - Job-work - though the job work activity was exempt under N/N. 8/2005-ST dated 01.03.2005, Job workder paid the service tax - principal have availed...

CENVAT credit - job-work - the service tax provider i.e. job worker has opted to pay service tax without availing the exemption N/N. 8/05-ST which cannot be objected,...

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...

Cenvat credit - duty paid job work - whether the denial of Cenvat credit on the ground that job worker should have carried out job work under Rule 4(5)(a) of Cenvat...

CENVAT Credit - Job Work - wiring harness was removed without payment of duty under job work procedure to the principal manufacturer and that semi-finished goods removed...

CENVAT credit - inputs were being sent to job worker - job worker was paying duty on the final product - cenvat credit availed by the assessee cannot be denied - AT

Cash refund of CENVAT credit - CENVAT credit on inputs cleared as such by the supplier - rejection on the ground that the credit was availed by the EOU unit on the goods...

CENVAT Credit - The Tribunal upholds the validity of the endorsed Bill of Entry for availing CENVAT credit and recognizes the concept of job-work in the context of...

CENVAT Credit - inputs were sent to job worker under Rule 4(5)(a) of CCR,2004 without reversing the Cenvat credit - job worker instead of following the N/N. 214/86-CE,...

CENVAT Credit - since admittedly, in the case on hand, the Principal manufacturer, i.e. the Daman unit, paid duty on finished goods, evenif it is produced at job...

Transfer of cenvat credit by the respondent from its DTA Unit to EOU Unit - transfer of cenvat credit availed on capital goods only, has been barred by the CBEC from...

Quick Updates: