Eligibility to take Cenvat Credit in respect of shortage ...

Cenvat Credit Allowed for Input Shortages Despite Random Errors and Some Excess in Items.

August 6, 2013

Case Laws Central Excise AT

Eligibility to take Cenvat Credit in respect of shortage quantity of input items - The fact that the mistakes are random mistakes, is also evident from the fact that in respect of a number of other items, there is excess also - credit allowed - AT

View Source

← Previous Next →

Eligibility to take Cenvat Credit in respect of shortage ...

Cenvat Credit Allowed for Input Shortages Despite Random Errors and Some Excess in Items.

August 6, 2013

Case Laws Central Excise AT

You may also like:

Cenvat Credit - appellants are entitled for input service credit on real estate agent - Credit allowed - AT

CENVAT credit - input service - Business Auxiliary Service relating to sales commission - credit allowed - AT

Cenvat Credit - input services - Management Consultancy Services - nexus with manufacturing activity established - credit allowed - HC

Cenvat Credit - input services - services of empty containers sent back to the yard - credit allowed - AT

Cenvat Credit - Input Services - commission agent service - nexus with manufacturing - credit allowed - AT

Cenvat Credit - Input services - export of goods - CHA service - rent-a-cab service - credit allowed - AT

The Tribunal allowed the appeal filed by the appellant and set aside the impugned order disallowing CENVAT credit taken on input services used in BTS (Base Transceiver...

The appellant was denied CENVAT credit on the allegation that the sender units inflated the value of Soap Noodles stock transferred to the appellant, leading to excess...

The case involves eligibility of CENVAT Credit on input services for output services including short-term accommodation, restaurant, rent-a-cab, and consultancy services....

CENVAT Credit - The input service credit cannot be denied on the ground that it is shown in the ER1 return instead of the ST3 returns since the cross utilization of...

CENVAT Credit - Capital goods - Inputs - Cement and Steel items - There is no blanket or absolute bar in claiming credit on the disputed items, unless used for the...

CENVAT Credit - input service - non-payment of service tax on Ocean Freight - non-payment of service tax on Government Fees under RCM - The Appellate Tribunal considered...

Clandestine production and removal - excesses and shortages in stock - The quantum of excess and shortages determined by the exercise of stock taking is negligible in...

CENVAT Credit - input services - insurance services (errors and omission policy taken by the appellant for indemnifying the errors / omissions or defects in the software...

Cenvat Credit - CTD bar invariably used for construction purpose, which cannot be allowed as inputs - AT

Quick Updates: