Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights October 2014 Year 2014 This

CENVAT Credit - Non payment of duty and cess with stipulated ...

Case Laws     Central Excise

October 19, 2014

CENVAT Credit - Non payment of duty and cess with stipulated time of 30days - there is no discretion vested with the authority to allow the petitioner to avail Cenvat credit till they clear dues. - HC

View Source

 


 

You may also like:

  1. Utilization of Cenvat Credit of basic excise duty - appellant is clearly entitled for utilization of Cenvat Credit of basic excise duty for payment of Education Cess /...

  2. CENVAT Credit - input service - non-payment of service tax on Ocean Freight - non-payment of service tax on Government Fees under RCM - The Appellate Tribunal considered...

  3. Cenvat credit - Once the credit is availed, the use of such credit is governed by Rule 3 of the Cenvat Credit Rules, 2004. Sub-Rule (4) of the said Rule stipulates that...

  4. CENVAT Credit (Seventh Amendment) Rules, 2016 - Krishi Kalyan Cess shall be allowed as Cenvat Credit - Cenvat Credit (other than Krishi Kalyan Cess) cannot be utilized...

  5. Once the credit of education cess and secondary education cess is specifically disallowed to be carried forward as transitional credit, they remain and retain their...

  6. Failure to pay Central Excise duty while taking CENVAT credit - The fact that appellant had taken the CENVAT Credit without payment of any duty has not been challenged...

  7. 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...

  8. Utilization of cenvat credit of education cess and secondary and higher education cess paid for payment of basic excise duty - The utilization of the credit is not correct in law.

  9. Recovery of wrongly utilized credit - utilization of Cenvat Credit availed on Basic Excise Duty (BED) for payment of EC and SHEC - Period between April 2013 and January...

  10. CENVAT credit - there was no bar to utilize Cenvat credit of Basic Excise Duty for payment of Education Cess - demand set aside - AT

  11. CENVAT credit - Education cess and Higher education cess paid on CVD - If the 3rd education cess is considered as a levy on total excise duty, the obvious conclusion...

  12. Cash refund of cess credit - The "taking" of the input credit in respect of Education Cess and Secondary and Higher Education Cess in the Electronic Ledger after 2015,...

  13. Refund of CENVAT Credit - export of goods on payment of duty - even after payment of all duties, it had accumulated Cenvat credit because of high rate of duty in the...

  14. CENVAT Credit - garden tools fully exempted from payment of duty had been exported under letter of undertaking and, therefore, in terms of Rule 5 of Cenvat Credit Rules,...

  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...

 

Quick Updates:Latest Updates