CENVAT Credit - Whether the excess credit lying in the books of ...

CENVAT Credit Transfer Allowed for Relocated Factories Even Without Inputs or Capital Goods.

April 3, 2014

Case Laws Central Excise AT

CENVAT Credit - Whether the excess credit lying in the books of accounts of the appellant can be transferred when the factory is shifted from one site to another, even if inputs or capital goods are not available for shifting - Held Yes - AT

View Source

← Previous Next →

CENVAT Credit - Whether the excess credit lying in the books of ...

CENVAT Credit Transfer Allowed for Relocated Factories Even Without Inputs or Capital Goods.

April 3, 2014

Case Laws Central Excise AT

You may also like:

CENVAT Credit - transfer of unutilized credit, on shifting of factory - Transfer of unutilized credit also denied on the ground that appellants have shifted on inputs...

Cenvat credit claims on spare parts considered as capital goods were rejected u/ss 11B and 12B of the Cenvat Excise Act. As per the definition of "Inputs" in Rule 2(k)...

Mobile service providers (MSPs) can claim CENVAT credit on excise duties paid on mobile towers and prefabricated buildings (PFBs) used for providing output services....

The CESTAT upheld the denial of CENVAT credit on inputs used for laying foundations or making support structures for capital goods, as per the revised definition of...

CENVAT Credit - inputs or capital goods or used for the manufacture of the final product - steel items - appellant is not even claiming the Cenvat credit in respect of...

CENVAT Credit - inputs or not - The CESTAT was justified in dismissing the Department’s appeal since the credit was claimed in respect of the inputs used for fabrication...

Input Services - Cenvat credit in respect of insurance service of factory premises allowed - AT

CENVAT credit - input service distribution - credit in respect of input services utilised at the R&D centres of the appellant company and transferred to factory through...

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

Reversal of CENVAT Credit - removal of capital goods as such - power plant - Rule 3(5A) of Cenvat Credit Rules, 2004 - The sale of goods or transfer of ownership of the...

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...

Denial of CENVAT Credit - inputs/capital goods or not - HR, MS and SS plates received and utilized during 2003 to 2005 for setting up of Copper III plant - The Tribunal...

CENVAT Credit - Transfer of unutilized CENVAT Credit from 1 unit to another - assessee has stopped the manufacturing activity at Unit No. 1 - transfer allowed even if no...

Transfer of utilisation of CENVAT credit - the manufacturer is allowed transfer of cenvat credit lying un-utilized in his accounts, to such, transferred, sold, merged,...

HC held that transitional credit under CGST Act is not available for capital goods in transit as of the appointed date. While Section 140 of CGST Act allows carrying...

Quick Updates: