Applicability of Rule 6(2) and 6(3) - appellant has not taken ...

Appellant Complies with CCR 2004: No Credit Taken for Input Services on Traded Goods; Rule 6(2) and 6(3) Not Violated.

November 29, 2013

Case Laws Central Excise AT

Applicability of Rule 6(2) and 6(3) - appellant has not taken any credit in respect of input services attributable to the traded goods - violating the provisions of Rule 6 of the CCR, 2004 would not arise - AT

View Source

← Previous Next →

Applicability of Rule 6(2) and 6(3) - appellant has not taken ...

Appellant Complies with CCR 2004: No Credit Taken for Input Services on Traded Goods; Rule 6(2) and 6(3) Not Violated.

November 29, 2013

Case Laws Central Excise AT

You may also like:

Appellants engaged in manufacturing dutiable goods and providing exempted trading services failed to maintain separate accounts for input services utilized in both...

The appellant wrongly availed Cenvat credit on input services for unsold flats after issuance of completion certificate, contravening Rules 6(3) and 6(3A) of the Cenvat...

CESTAT allowed the appeal, finding that: (1) proportionate CENVAT credit reversal sufficiently complied with Rule 6(3) of CENVAT Credit Rules, 2004; (2) CA certificates...

It is true that ‘trading’ is an exempted service and Rule 6(3) covers exempted services. However, having reversed an amount under Rule 3(5) of CCR 2004, the appellant...

Reversal of CENVAT Credit - Since the appellant has followed Rule 6(2) and has not taken any CENVAT credit on the input services which were used exclusively for...

Reversal of CENVAT credit u/r 6(3A)(c)(iii) of the CENVAT Credit Rules, 2004. It clarifies that the term 'total CENVAT credit taken' used in the provision is unambiguous...

Disllowance of CENVAT Credit - Rule 6(5) of CCR provides that the provisions of Rule 6(1), (2) and (3) are not applicable, where input service received is used both for...

CENVAT Credit - Rule 6(3) of CCR - If the appellant has not availed Cenvat credit in respect of ‘Common Cenvatable Input Services’ the provisions of Rule 6(3) would not...

CESTAT held that the appellant is eligible for Cenvat credit in three key aspects: (1) outward transportation to franchisee outlets as place of removal, (2) sales...

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

Export of services or not - Reversal of Credit - The fundamental charge that the service recipients are ‘other establishments’ of service providers in terms of in terms...

Eligible services for availing input service credit as defined under Rule 2(l) of the CCR, 2004 - scope of rule 2(l) with regard to various input services explained - HC

CENVAT credit - activity of trading - Rule 6 (3) of CCR, 2004 - The Revenue’s appeal will succeed to an extent of reversal of cenvat credit for normal period along with...

CENVAT Credit - input services or not - The appellant has successfully established that these three zonal offices are integral part and parcel of the appellant only and...

Rule 6(3) of Cenvat Credit Rules, 2004 - the reversal of credit by the appellant on the entire service tax taken along with interest thereon both in respect of dutiable...

Quick Updates: