Home Highlights May 2013 Year 2013 This

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1. 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

2. 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...

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. 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...

5. Suo moto credit of Excise duty paid twice or Refund claim - Since the issue involved in this case pertains to double payment of duty on transformer oil, the only...

6. Suo moto availement of credit of duty - excess paid duty adjusted against short paid duty - Cause of action started from the date when the differential duty paid by the...

7. CENVAT Credit - suo moto re-credit - firstly the appellant has paid the duty through CENVAT credit account during the disputed period and later on at the direction of...

8. Mode of application of Refund – his is not case where duty was paid by mistake on the same goods more than once - suo moto credit of duty paid through cenvat credit is...

9. Suo-mot availing credit of excess duty paid - The appellant mistakenly paid the excise duty on the transportation which was otherwise not required to be paid - suo moto...

10. 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

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

12. Denial of suo moto credit availed - duty paid on supplementary invoice due to price escalation clause - buyer refused to pay - The Appellant is not required to file...

13. Re-credit of amount of duty paid in excess through PLA - suo moto credit can be taken if duty is paid twice as excess duty paid is not a duty and same is deposit - AT

14. 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

15. CENVAT Credit - since admittedly, in the case on hand, the Principal manufacturer, i.e. the Daman unit, paid duty on finished goods, evenif it is produced at job...