Home Highlights July 2014 Year 2014 This

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1. CENVAT Credit - transfer of unutilized credit, on shifting of factory - Transfer of unutilized credit also denied on the ground that appellants have shifted on inputs...

2. Transfer of utilisation of CENVAT credit - the manufacturer is allowed transfer of cenvat credit lying un-utilized in his accounts, to such, transferred, sold, merged,...

3. Transfer of CENVAT Credit - Rule 10 of CCR, 2004 - Shifting of factory - denial of credit is not justified. - AT

4. Transfer of CENVAT Credit - closure of Delhi unit & merger with its Baddi unit - Rule 10 of CCR - prima-facie with respect to claim of the appellant or request for...

5. 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...

6. Transfer of cenvat credit – Amalgamation of Companies – there was no question of transfer of any Cenvat credit balance lying in the Cenvat credit - stay granted - AT

7. Transfer of unutilized credit - shifting of a factory - a shifted unit if dealt discriminately under Rule 10(1) of CENVAT credit Rules, 2004, use of the word shifts in...

8. Refund of unutilized CENVAT Credit - rejection of refund on the ground that credit was transferred to GST regime through TRAN-1 - it is not a case that the appellant has...

9. Transfer of Cenvat Credit on transfer of capital goods - Rule 10 - another factory of the manufacturer was not under Cenvat Scheme - demand confirmed - HC

10. CENVAT Credit - Whether the excess credit lying in the books of accounts of the appellant can be transferred when the factory is shifted from one site to another, even...

11. CENVAT credit - the services, in question, used for setting up of factory have to be treated as input service and would be eligible for Cenvat credit, as the factory has...

12. CENVAT credit - input service distribution - credit in respect of input services utilised at the R&D centres of the appellant company and transferred to factory through...

13. CENVAT credit - transfer of credit - Rule 10 - transfer of second unit to the first unit - revenue argued that the factory as a whole need to be shifted. - This appears...

14. CENVAT credit - works contract - the Cenvat credit to which the contractor themselves are not entitled to, the said cenvat credit cannot be transferred to anyone - AT

15. Reversal of Cenvat credit - Inputs found short in factory premises were written off - Shortages written off should be available in the factory prenises for Cenvat credit...