Home Highlights November 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. 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...

3. 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...

4. 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...

5. 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...

6. CENVAT Credit - goods which were finally cleared were exempted - benefit of Rule 6(3) of the Cenvat Credit Rules - Whether the benefit of rule 6(3) of the Cenvat Credit...

7. CENVAT credit - Goods become exempted after taking cenvat credit - Demand of 8% of the price of exempted goods under Rule 6(3) - This reversal done by the respondent is...

8. Cenvat Credit - Exempted goods - Chapter-X procedure cannot be termed as exempted goods. - cenvat credit allowed - AT

9. CENVAT Credit - Input service distribution (ISD) - Distribution of credit by the M/s. Parle Biscuit Private Ltd. i.e. ISD to the appellant, a contractual...

10. CENVAT Credit - ISD - distribution of input service credit - credit denied on the ground that credit could be distributed by Parle only to its own manufacturing unit...

11. 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...

12. Input Service Distributor (ISD) - Entitlement to Cenvat credit on the entire credit distributed by their head office despite the fact that the appellant company having...

13. Refund of accumulated CENVAT Credit - export of exempted goods - The minor change in the wordings of Rule 6(6) of the Cenvat Credit Rules, 2004 by using the term...

14. CENVAT credit - The non registration of the Head office as ISD and the distribution of the credit on documents other than bills/invoices can be considered as procedural...

15. CENVAT credit - What is the meaning of expression “which are exempt from the duties of customs” under rule 6(6)(vii) of CENVAT Credit Rules, 2004 - even 2.5% duty of...