Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights December 2013 Year 2013 This

Interest on Excess cenvat credit – Tribunal’s order to attain ...

Central Excise

December 2, 2013

Interest on Excess cenvat credit – Tribunal’s order to attain finality since no further appeal, they are not now entitled to avail the benefit of declaration of law by the Hon’ble Supreme Court subsequent to the conclusion of the proceeding - AT

View Source

 


 

You may also like:

  1. Excess utilisation of cenvat credit - Whether the appellant is liable to pay interest and penalty on account of alleged excess utilisation of cenvat credit - The demand...

  2. Demand of Interest - CENVAT Credit - reversed the CENVAT credit wrongly availed much before the issuance of the show-cause notice - the CENVAT credit account which shows...

  3. There is no difference between the expression credit taken and the credit utilised for the purpose of recovery of wrongly availed credit Rule 14 of Cenvat Credit Rules,...

  4. Denial of benefit of Abatement Notification of 67% on the ground that Cenvat Credit has been availed - since the cenvat credit has been reversed, benefit of abatement...

  5. 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...

  6. 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...

  7. Cevnat Credit availed while availing abatement notification 1/2006 service tax, cenvat credit reversed later benefit of exemption allowed as if no credit taken

  8. Excess availment of CENVAT credit - There is no provision for one to one correlation in CENVAT credit scheme - there is no other evidence on record like investigation...

  9. CENVAT Credit - goods which were finally cleared were exempted - benefit of Rule 6(3) of the Cenvat Credit Rules - Whether the benefit of rule 6(3) of the Cenvat Credit...

  10. Reversal of cenvat credit of input service for availing benefit of SSI Exemption - The rule 11 did not cover the credit of input services or credit of CENVAT on capital goods.

  11. Denial of re-credit of Cenvat credit - if the appellant does not take any credit then no such mal-practice can happen and no credit can be accumulated. Moreover, it also...

  12. 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

  13. 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,...

  14. Levy of interest on irregular/excess Cenvat Credit availed but not utilised - The Tribunal acknowledged the inadvertent nature of the appellant's actions and noted that...

  15. 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...

 

Quick Updates:Latest Updates