CENVAT Credit - Any expenditure incurred by a manufacturer is ...

Manufacturers not required to prove inclusion of input expenses in final product price under CENVAT Credit rules.

December 31, 2014

Case Laws Service Tax AT

CENVAT Credit - Any expenditure incurred by a manufacturer is deemed to be included in the price charged by him from his customers and therefore the manufacture is not required to prove that the expenses incurred by him on various inputs and input services used in the manufacture of the final product has been included in the price charged by him - AT

View Source

← Previous Next →

CENVAT Credit - Any expenditure incurred by a manufacturer is ...

Manufacturers not required to prove inclusion of input expenses in final product price under CENVAT Credit rules.

December 31, 2014

Case Laws Service Tax AT

You may also like:

Refund claim - Once the input credit is legally taken and utilized on the dutiable final product, it need not be reversed on the final product being exempted...

Cenvat credit availed on inputs and inputs contained in final products lost due to fire - correctness of denial of credit which are attributable to the credit on inputs...

Refund including cash refund of DEPB/FPS scrips - principles of unjust enrichment - The Tribunal examined the facts surrounding the refund claims and acknowledged the...

CENVAT Credit - input services - Product recall insurance policy - it cannot be said that the Product Recall Policy Expenses is a post removal expenses, once it is...

The HC allowed the appeal, holding that the insertion of Section 5A(1A) in the Central Excise Act, 1944 is prospective, not clarificatory. Prior to the amendment, the...

As per the CESTAT, Rule 6 of CCR applies only if some final product is partly exempt and partly dutiable. However, we do not find any such restriction in Rule 6 which...

Remission of duty upon destruction of final product - there is no requirement to reverse the credit of inputs which have gone into manufacture of final product - AT

Imposition of personal penalty on two Directors - valuation of goods - In any event, excise is a levy on manufacture and it is found that it is not the case of the...

Reversal of cenvat credit - It is now a settled proposition that reversal of cenvat credit even after manufacture of the goods and/or clearance thereof amounts to not...

Denial of refund claim - Unjust enrichment - That burden cannot be deemed to have been discharged merely by saying that the price of the final products reduced after...

CENVAT Credit - inputs - Wash Oil and Sulphuric Acid which were used directly or indirectly, in or in relation to the manufacture of coal Gas - The manufacturing process...

Input services like clearances charges, consultancy charges, insurance charges, GTA charges and erection/commissioning charges used by a manufacturer, directly or...

CENVAT Credit - use of intermediate goods (Neutral Filter Cake) as inputs - engaged in the production of dutiable as well as exempted product - the finding of fact that...

CENVAT Credit - inputs - heavy duty racks - the goods, which have no relationship with the manufacture of a final product, have to be excluded from the definition of...

When lessor is a manufacturer utilizing the inputs and discharging on the final products, lessee is entitled for the Cenvat credit - AT

Quick Updates: