Home Highlights November 2015 Year 2015 This

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1. 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...

2. 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...

3. CENVAT Credit - 1%/2% Additional Duty of Customs (CVD) paid on the imported coal - The appellant has stated that though the appellant had taken CENVAT credit of CVD paid...

4. 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...

5. Availment of suo moto credit - Payment by making cash payment in PLA under reverse charge - early ST was paid using cenvat credit - credit allowed - AT

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

7. Suo moto credit of excess credit reversed - process involving availment of suo motu Cenvat credit of the amount reversed earlier is a technical book adjustment and in...

8. 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...

9. Refund of CENVAT Credit - As audit team raised the objection, the appellant reversed the said amount, the matter ends. Later on, after almost three years they filed...

10. 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...

11. Suo-moto the re-credit of such amount debited erroneously - the amount paid by mistake cannot be termed as duty - suo motto credit of Cenvat can be allowed if there is...

12. 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

13. CENVAT credit - credit was reversed now seeks to avail suo-moto credit - Department opined that once the assessee pays back the duty of excise and that in the instant...

14. 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...

15. Reverse charge mechanism - Recipient of service - It was not available to the appellant to make suo moto adjustments about the claims of the reinsurer, the scheme of...