CENVAT Credit - outward freight - credit pertains up to March ...

Case Laws Central Excise

August 2, 2019

CENVAT Credit - outward freight - credit pertains up to March 2008 but availed in the month of November 2008 - impact of term used “clearance of final product from the place of removal” and w.e.f. 01.04.2008 - documentary evidence and the certificate of the Chartered Accountant prove that the cenvat credit of service tax paid on GTA pertains to the period April 2007 to March 2008 - entitled to take the credit

View Source

← Previous Next →

CENVAT Credit - outward freight - credit pertains up to March ...

Case Laws Central Excise

August 2, 2019

You may also like:

CENVAT Credit - input services - outward transportation of its finished goods - In the instant case, the availment of credit on outward transportation from factory gate...

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...

Cenvat credit on capital goods - No credit was availed in the initial (first) year - Whole of the credit (100% credit) was availed in the subsequent year - There is...

Correctness of erasure of credit already availed by prospective invalidation of eligibility for retention of credit that would subject those services already procured...

CENVAT credit on capital goods - Appellant took the credit in September 2008 whereas the clearance of dutiable product started from March 2009. - at best, they can be...

CENVAT Credit of wrongly paid service tax - freight component in relation to transport of goods - If, upon a misconception of the legal position, the assessee had paid...

Imposition of penalty - irregularly availed CENVAT Credit - credit availed on the same invoice twice in the month of June 2014 - It is contended that, they had no...

There is no prescribed time limit for availing Cenvat credit - Credit availed in the year 2009 for the period from October 2004 to March 2009 - AT

Denial of CENVAT credit - though the appellant has availed CENVAT credit belatedly which is well within the provisions of CENVAT Credit Rules, 2004 - credit allowed - AT

Denial of CENVAT Credit - Whether certain pollution control services availed by the appellant are eligible to CENVAT Credit under CENVAT Credit Rules 2004 - Held Yes,...

Denial of cenvat credit of service tax paid on outward freight - restriction is related to finished goods only - ST paid on outward transportation of inputs and capital...

Cenvat Credit on GTA services for outward transportation charges - cenvat credit of the service tax paid on the outward transportation is eligible and allowed - AT

Availement of Cenvat Credit before receipt - Capital goods received on 22.12.05 credit availed in november - When the date of payment was 5th January, 2006, on this...

CENVAT Credit - violation of Section 5A(1A) of the Act and Rules 3(1) and 6(1) of the Central Excise Rules, 2002 - There is no irregularity or wrong availment of Cenvat...

Cenvat credit on the CHA service and outward freight paid on export clearances - manufacture of water pumps - there is no merit in Revenue's contention that the...

Quick Updates: