Home Highlights August 2014 Year 2014 This

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1. CENVAT credit - input services or not - GTA - Cenvat Credit on goods transport agency service availed for transport of goods from place of removal to buyer’s premises...

2. Clandestine removal - CENVAT credit Demand - Penalty - shortage of goods - Mere signing of the chart alleging removal of finished goods cannot be treated as clear...

3. Denial of CENVAT Credit - Goods have been loaded to some other vehicle. Therefore, there is a difference in vehicle number - credit allowed - AT

4. Cenvat Credit - Clandestine removal - excess use of inputs - there are no justifiable reasons to deny the credit to the appellant merely on the basis of the input output ratio

5. Cenvat Credit - allegation of non receipt of inputs - as per newspaper the owner of vehicles had transported the goods used fake vehicle registration number and a drive...

6. CENVAT Credit - input services - Outward Transport Service - the valuation of goods is on MRP basis. In such circumstances as per the plain reading of the Input Service...

7. Clandestine Removal - in the absence of evidence in the form of to Manufacture of such huge quantity, the consumption of electricity, additional packing material payment...

8. Clandestine removal - MS Ingots - the findings of clandestine removal cannot be upheld based upon the third party documents, unless there is clinching evidence of...

9. Clandestine removal - consumption of electricity - the charge of clandestine removal is to be established on examination of facts of each case and not merely on the...

10. CENVAT Credit - since the Motor Vehicle was held to be a capital goods, the eligibility of Cenvat credit on Rent-a-Cab service shall not be hit by the exclusion clause...

11. Merely vehicle numbers was not mentioned on the invoices cannot be the reason to deny Cenvat Credit

12. Refund of unutilized Cenvat credit - Other than Rule 5 of Cenvat Credit Rules, there is no other provision either in Cenvat Credit Rules, 2004 or in Central Excise...

13. CENVAT Credit - duty paying invoices - rejection for the reason that invoices of input service bear handwritten serial number - merely for the for the said discrepancies...

14. Clandestine Removal - It is found that time and again it is held by the judicial pronouncements that merely on the basis of difference in the figures of audit report and...

15. Clandestine removal - suppression of production - Merely deposit of money at the time of investigation would not amount to acceptance of allegations of clandestine...