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 January 2015 Year 2015 This

CENVAT Credit - Non receipt of material - If, according to the ...

Central Excise

January 2, 2015

CENVAT Credit - Non receipt of material - If, according to the Revenue, they have not received the raw material from the said two registered dealers, there is no answer to the question as to from where manufacturing unit have procured the raw material. - AT

View Source

 


 

You may also like:

  1. 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...

  2. Cenvat credit on purchase of raw material - sponge iron being the raw material/inputs purchased from registered dealer - goods received on endorsed invoices - goods were...

  3. Reversal of CENVAT Credit - damage of raw material - demand invoking extended period of limitation confirmed - HC

  4. CENVAT Credit - duty paying documents - The Appellant correctly availed the cenvat credit. Further, the department nowhere raised any dispute on the said records. Thus...

  5. Cenvat Credit availed without receipt of material, extended period invoked

  6. Wrong availment of CENVAT credit without receipt of raw materials and their use by Appellant - cenvat credit denied - AT

  7. 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...

  8. Denial of CENVAT Credit - Non receipt of foreign exchange after export of goods - There is no condition, as regards receipt of foreign exchange, in the Cenvat Credit Rules - AT

  9. CENVAT Credit - availment of fraudulent credit without receipt of goods - It is on the record that neither the department have produced evidence beyond doubt that the...

  10. CENVAT Credit - fake invoices - credit availed based on invoices without actually receiving the goods - It is evident that except for the evidence in the form of...

  11. Cenvat Credit - rejection of CENVAT Credit based on non registration of input service distributor - receipt of input services at head office - credit allowed - AT

  12. Wrong Utilization of Cenvat credit – On payment of such service tax in cash, the credit utilized by them for payment of such service tax would be credited in their...

  13. 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...

  14. Cenvat credit - Non-possession of capital goods at the time of availment of Cenvat credit and goods were not used in or in relation to the manufacture of the final...

  15. Benefit of deduction u/s 80IC - Activity of processing of raw material received from HUL and then feeding the processed raw material to the mother plant of HUL - The...

 

Quick Updates:Latest Updates