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 February 2016 Year 2016 This

Denial of CENVAT credit on amount paid through PLA - the Cenvat ...

Case Laws     Central Excise

February 8, 2016

Denial of CENVAT credit on amount paid through PLA - the Cenvat credit utilized for payment of SED was made good by the appellant taking on account of payment of SED through Cenvat credit account of which claim received was paid through PLA - demand set aside - AT

View Source

 


 

You may also like:

  1. 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

  2. Refund of CVD/SAD paid - Unable to avail and utilize the credit of CVD/SAD paid by them as payment was made on 30.09.2020 when no provision exist in GST regime to avail...

  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. Wrong Utilization of Cenvat credit – On payment of such service tax in cash, the credit utilized by them for payment of such service tax would be credited in their...

  5. Refund of service tax paid by utilizing the Cenvat credit denied - Retrospective exemption - In the present case while taking the Cenvat credit the output service were...

  6. 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...

  7. CENVAT Credit - The Department contended that since exemption was available under Notification No.17/2009 for these services, the appellant should have opted for the...

  8. 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...

  9. CENVAT Credit - duty paying invoices - performa invoices - the documents required under the Rule 9 are not confined to merely invoices but these may be any documents,...

  10. Denial of CENVAT Credit - Job work - assessee utilized Cenvat credit on capital goods and inputs which were used in the manufacture of the job-worked goods - credit allowed - HC

  11. Refund of CENVAT Credit - services related to Information Technology (ITSS) - The appellate tribunal analyzed submissions regarding the eligibility for refund on ITSS,...

  12. Refund claim of the amount of pre- deposit - As per the cenvat credit rules, an assessee can take the cenvat credit of any duty paid on the inputs used in the...

  13. Goods detained because of non-payment of duty - Rule 8(3A) is very specific when it provided that the entire duty should be paid without utilising the Cenvat credit -...

  14. Denial of CENVAT CRedit - Nexus with manufacture - credit taken on supplementary invoices allowed - AT

  15. Refund of un-utilized Cenvat Credit - The non transfer of unutilised cenvat credit is as good as reversal of cenvat. The charge of the double benefit will sustain only...

 

Quick Updates:Latest Updates