Home Highlights February 2014 Year 2014 This

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1. Claim of refund or suo-moto re-credit - Reversal of excess Cenvat credit wrongly - appellant is entitled to take refund/re-credit of the excess amount Cenvat credit...

2. CENVAT Credit - denial of Cenvat Credit on the ground that the appellant have taken the Cenvat Credit suo-moto as they have also filed the refund claim - The appellant...

3. 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

4. Suo moto re-credit after reversal of cenvat credit - suo moto refund of excess or twice paid duty cannot be taken and all types of refund claims to have been filed under...

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

6. 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

7. Re-credit of Cenvat Credit alrady reversed (suo motu) - When the reversal/adjustment is made under Rule 6(3A), the time-limit as prescribed in the Cenvat Credit Rules,...

8. 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...

9. CENVAT Credit - credit reversed earlier - While holding that the appellant could suo-moto take credit in the facts and circumstances of the case, matter remanded back...

10. 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...

11. Admissibility of suo-moto re-credit which was debited by them earlier under protest - there is no impediment in the appellant taking suo motto credit - AT

12. Suo moto availing of credit - there was nothing wrong in taking of suo motu credit after getting favourable orders from CESTAT, when unjust enrichment is not applicable - AT

13. Reversal of cenvat credit - inputs used for the output goods supplied to BHEL under exemption for Mega Project - Job-Work - When the appellant took suo-moto re-credit,...

14. 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...

15. 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...