The appellant had reversed CENVAT credit amount u/r 6(3) for ...

CENVAT Credit Reversal Not Required for Exports under Notification No. 4/2006-CE, CESTAT Rules; Appeal Allowed.

January 9, 2025

Case Laws Central Excise AT

The appellant had reversed CENVAT credit amount u/r 6(3) for goods cleared for export under Notification No. 4/2006-CE and claimed refund. CESTAT held that reversal u/r 6(3) was not justified for exports under conditional Notification No. 4/2006-CE as per Rule 6(6)(v). The exempted goods cleared for export are eligible for CENVAT credit. The appellant is not required to pay amount u/r 6(3) for goods exported under said notification. Impugned order set aside and appeal allowed.

View Source

← Previous Next →

The appellant had reversed CENVAT credit amount u/r 6(3) for ...

CENVAT Credit Reversal Not Required for Exports under Notification No. 4/2006-CE, CESTAT Rules; Appeal Allowed.

January 9, 2025

Case Laws Central Excise AT

You may also like:

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,...

Reversal of CENVAT Credit - benefit exemption notification availed - the provisions of Rules are not attracted in case in hand where CT-3 certificate has been issued -...

Cenvat Credit - 100% EOU - Reversal of cenvat credit availed on inputs removed from the factory as such against CT-3 certificate - no reversal of credit is required - AT

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

Lapse of CENVAT Credit - When the notification which prescribed the nil rate of duty but bearing condition that no Cenvat credit should be availed whether Cenvat credit...

Cevnat Credit availed while availing abatement notification 1/2006 service tax, cenvat credit reversed later benefit of exemption allowed as if no credit taken

Refund of CENVAT Credit - time limitation - Rule 5 of CENVAT Credit Rules itself clearly specifying that such refund claims would be subject to “such safeguards,...

Cenvat Credit - input services used for export of goods - reversal of proportionate cenvat credit relating to exempted goods cleared every month as mandated under Rule 6...

CENVAT Credit - capital goods - manufacture of exempted goods - On analysis of CENVAT Credit Rules, 2004 particularly Rule 6(6)(v) which are explanation to Rule 6(4),...

Construction Service - Notification No. 1/2006-ST dated 01.03.2006 - Denial of CENVAT Credit - The intention of the Government is also express, that it is not to...

Denial of the benefit of abatement Notification No.1/2006-ST, dated 01.03.2006 - the reversal of Cenvat credit by the appellant amounts to non-availment of Cenvat...

Refund of CENVAT Credit - export goods or not - goods were cleared by the appellant, not for physical exports, but were cleared by them to their sister concern, who is...

Availing cenvat credit for some projects and availing the benefit of abatement under Notification No. 1/2006-ST for some other projects - The appellants are free to...

Availing cenvat credit while availing benefit of abatement notification no. 1/2006-ST - appellant agree to reverse the entire cenvat credit taken with respect to common...

Reversal of cenvat credit - It is now a settled proposition that reversal of cenvat credit even after manufacture of the goods and/or clearance thereof amounts to not...

Quick Updates: