Cenvat Credit - Utilization of Cenvat Credit lying unutilized in ...

Cenvat Credit Utilization Allowed After Exemption Withdrawal; Credit Can Be Used Despite Different Inputs.

April 29, 2015

Case Laws Central Excise AT

Cenvat Credit - Utilization of Cenvat Credit lying unutilized in their Cenvat Credit credit availed when goods were dutiable - later goods were exempted - after sometime (about 8 years) exemption was withdrawn - cenvat credit allowed to be utilized even if input is not same - AT

View Source

← Previous Next →

Cenvat Credit - Utilization of Cenvat Credit lying unutilized in ...

Cenvat Credit Utilization Allowed After Exemption Withdrawal; Credit Can Be Used Despite Different Inputs.

April 29, 2015

Case Laws Central Excise AT

You may also like:

Cross utilization of CENVAT Credit - input services - With effect from 2004 when Cenvat Credit Rules, 2004 were issued, it was stated clearly that cross utilization of...

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...

Cenvat Credit - CTD bar invariably used for construction purpose, which cannot be allowed as inputs - AT

Cenvat credit allowed on Paint used by the appellant for painting of pipes and machinery.

Petitioners permitted to utilize Cenvat credit for payment of excise duty on goods lying at manufacturing plant proposed for debonding from Export Oriented Unit (EOU)...

Recovery of wrongly utilized credit - utilization of Cenvat Credit availed on Basic Excise Duty (BED) for payment of EC and SHEC - Period between April 2013 and January...

Manner of making Pre-deposit before filing an Appeal - Utilization of Input Tax credit (ITC) available in the Electronic Credit Ledger (ECL) - The petitioner approached...

Refund of service tax paid by utilizing the Cenvat credit denied - Retrospective exemption - In the present case while taking the Cenvat credit the output service were...

Area based exemption - refund of duty paid in cash - allegation of wrong availing cenvat credit on GTA service - No proceeding was initiated against the denied cenvat...

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...

Cenvat credit - Once the credit is availed, the use of such credit is governed by Rule 3 of the Cenvat Credit Rules, 2004. Sub-Rule (4) of the said Rule stipulates that...

CENVAT Credit - capital goods - Rule 6(4) of CCR, provides that an assessee is entitled to take cenvat credit on capital goods even during the period, they were availing...

Cenvat Credit - appellants are entitled for input service credit on real estate agent - Credit allowed - AT

Eligibility of claiming CENVAT credit for service tax paid on renting immovable property services. The lower authority denied the credit, considering it as a service...

Reimbursement received not consideration for taxable service. CENVAT credit on debit notes containing requisite particulars admissible. CENVAT credit on invoices for...

Quick Updates: