Home Highlights July 2014 Year 2014 This

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1. Admissibility Suo-moto credit – suo-moto admissible Cenvat credit taken, after getting a favourable decision from the first appellate authority, is correct. - AT

2. Cenvat credit – suo motu credit on the amount paid by assessee erroneously earlier – suo motu credit availed by the appellant is inadmissible to them - AT

3. 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...

4. Suo moto credit taken on excess credit debited by appellant - the allegation by the department is erroneous for the reason that for the second time, the appellants have...

5. Claim of refund or suo-moto re-credit - Reversal of excess Cenvat credit wrongly - appellant is entitled to take refund/re-credit of the excess amount Cenvat credit...

6. Suo moto credit versus filing of refund claim - suo moto credit can be taken if duty is paid twice as excess duty paid is not a duty and same is deposit - AT

7. Denial of refund claim - Suo moto credit - assessee held as entitled to take CENVAT Credit of duty already paid - without challenging the rejection of refund claim, the...

8. Availment of suo moto credit which was reversed earlier - eligible cenvat credit credit under Rule 6(5) of CCR - legally speaking there is no impediment in the asseesee...

9. Re-credited Cenvat account - Suo Motu credit - assessee can avail the amount lying to their credit in the deemed credit register after having succeeded before the...

10. Suo-moto re-credit - duty paid twice - The appellant being law abiding assessee even though suo-moto credit was available to them, they had reversed the same on pointing...

11. Denial of suo moto credit availed - duty paid on supplementary invoice due to price escalation clause - buyer refused to pay - The Appellant is not required to file...

12. Admissibility of suo-moto re-credit which was debited by them earlier under protest - there is no impediment in the appellant taking suo motto credit - AT

13. Suo motu adjustment of excess credit wrongly reversed - amount paid by mistake - The appellant clearly show that the excess duty paid can be suo motu adjusted and there...

14. CENVAT Credit - credit reversed earlier - While holding that the appellant could suo-moto take credit in the facts and circumstances of the case, matter remanded back...

15. Suo-moto Credit – when the appellant realized that he had made the payment of duty wrongly, he should have filed a refund claim in accordance with the provisions of...