Home Highlights April 2014 Year 2014 This

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1. Recovery of CENVAT Credit - capital goods - availability of credit when the production started become dutiable - even if the goods per se were exempted during the...

2. Demand of Service tax at the rate of 6%/8% of the value of exempted goods - As per Sub-Rule (3A) of Rule 6(3), the Cenvat Credit required to be reversed is as per the...

3. CENVAT Credit - Capital goods - final product has become not liable to duty - t at the time of procurement of capital goods, the appellant has taken CENVAT Credit...

4. 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...

5. Cenvat Credit - Utilization of Cenvat Credit lying unutilized in their Cenvat Credit credit availed when goods were dutiable - later goods were exempted - after sometime...

6. 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...

7. CENVAT Credit - assesee is paying 8% of the value of exempted goods - Cenvat credit cannot be disallowed if an assessee manufactures only exempted goods for a part of...

8. Reversal of cenvat credit after finished goods become exempted goods - Demand of CENVAT Credit on inputs lying in stock and inputs contained in finished goods lying in...

9. Cenvat Credit - Collection of amount @8% or 10% on exempted goods - Demand under Section 11D of the Central Excise Act not sustainable.

10. CENVAT Credit - exempt goods - On merits, it is a case that the appellant is manufacturing dutiable goods not exempted goods. Some clearances were exempted from payment...

11. Manufacturing of exempted as well as dutiable goods - Cenvat Credit - No separate accounts - demand equal to 10% of exempted goods confirmed, though the amount of credit...

12. Cenvat Credit - The words ‘exempted goods’ refer only to a situation where the goods are exempted from all kinds of excise duties in so far as Rule 6(1) of the Cenvat...

13. CENVAT Credit - reversal of credit when final product become exempt after taking cenvat credit - While the provisions of Rule 11 (3) (ii) of the Cenvat Credit Rules,...

14. Reversal of CENVAT Credit - demand equal to 10%/5% of value of exempted goods - Rule 6 of the Cenvat Credit Rules is not enacted to extract illegal amount from the...

15. Demand of amount collected in the name of duty u/s 11D - CENVAT credit - inputs or capital goods - imported Box Strapping Machines - the appellant have cleared the...