Home Highlights August 2016 Year 2016 This

You may also like:

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

2. Admissibility of Cenvat credit - various issues - re-credit of amount wrongly debited - suo motto credit taken is not proper and is recoverable. - AT

3. 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...

4. 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...

5. Denial of suo moto CENVAT Credit - duty was paid earlier by utilizing credit - The decision of the Commissioner to disallow the suo-moto credit is legally correct. - AT

6. 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

7. 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...

8. Re-Credit of CENVAT Credit previously debited - suo moto credit - Once the refund claim is withdrawn, the assessee is entitled for credit of CENVAT which was debited as...

9. 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...

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. Cenvat credit – suo motu credit on the amount paid by assessee erroneously earlier – suo motu credit availed by the appellant is inadmissible to them - AT

12. CENVAT Credit - suo moto re-credit of Cenvat credit which was reversed at the instance of Audit Team on GTA service - appellant is entitle for Cenvat credit - demand set aside - AT

13. Suo moto availing of credit - there was nothing wrong in taking of suo motu credit after getting favourable orders from CESTAT, when unjust enrichment is not applicable - AT

14. 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...

15. 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...