Home Highlights November 2011 Year 2011 This

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1. 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...

2. Classification of imported goods - imports of fuel pump unit assembly - the fuel injecting pumps are neither an accessory not the spare part of the engine of a motor...

3. Cenvat credit on the security service - at assessee’s pump house for pumping water, which is required as a coolant in their manufacturing operations – credit allowed - AT

4. Cenvat Credit – The credit was taken on the basis of Central Excise invoices under which the motors and other parts were separately received whereas the tax invoices...

5. Cenvat Credit - input services received prior to the date of registration - belated availment of cenvat credit - cenvat credit allowed - AT

6. Penalty - CENVAT credit on G.T.A. - CENVAT Credit received and utilized both for traded as well as manufactured goods were duly accounted for in the CENVAT Credit...

7. CENVAT Credit - Invalidation of advance authorization - As per Cenvat Credit Rules, there is no bar for the input received by an assessee that such input is otherwise...

8. Refund of CENVAT Credit under rule 5 of the CENVAT Credit Rules, 2004 - Notification

9. CENVAT credit - input services - Rule 2(l) of CCR 2004 - insurance taken in the name of Joint Managing Director - Insurance premiums of motor vehicles and repair of...

10. CENVAT credit - renting of motor vehicle - input services - the interpretation of the lower authorities that motor vehicle are not capital goods for the services...

11. 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...

12. Cenvat Credit on capital goods received prior to getting registration certificate as service provider allowed - AT

13. Cenvat credit allowed on capital goods received before registration - AT

14. Wrongly availed Cenvat credit - the activity in question is the activity undertaken by the buyer of the manufacturer that too to ensure his right as he got reserved...

15. Entitlement to claim cenvat credit on barbed wire being accessory to the transmission tower - whether the said accessory falls in the definition of ‘input' under Rule...