Denial of Cenvat Credit - Charges of availing Cenvat credit ...

Cenvat Credit Denial Overturned Due to Lack of Evidence and Investigation on Material Receipt Claims.

April 29, 2015

Case Laws Central Excise AT

Denial of Cenvat Credit - Charges of availing Cenvat credit merely on the basis of invoices without physical receiving any material - As investigation is deficient and no corroborative evidence have been produced by the Revenue on record, demand set aside - AT

View Source

← Previous Next →

Denial of Cenvat Credit - Charges of availing Cenvat credit ...

Cenvat Credit Denial Overturned Due to Lack of Evidence and Investigation on Material Receipt Claims.

April 29, 2015

Case Laws Central Excise AT

You may also like:

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...

The case involves eligibility of CENVAT Credit on input services for output services including short-term accommodation, restaurant, rent-a-cab, and consultancy services....

The case involved a dispute over CENVAT Credit denial based on a board circular alleging undervaluation of assets and claiming dual benefits. The Circular merely advised...

Refund of CENVAT Credit - alleged lack of nexus - The procedure for claiming such refund, enshrined in notification no. 27/2012-Central Excise Act, 1944 (NT) dated 18th...

CENVAT Credit - availment of credit fraudulently without receipt of inputs - Merely on the basis of the transporter records and RTO check-post reports, it cannot be...

Denial of CENVAT CRedit - Nexus with manufacture - credit taken on supplementary invoices allowed - AT

Refund of CENVAT Credit - services related to Information Technology (ITSS) - The appellate tribunal analyzed submissions regarding the eligibility for refund on ITSS,...

Denial of CENVAT credit - though the appellant has availed CENVAT credit belatedly which is well within the provisions of CENVAT Credit Rules, 2004 - credit allowed - AT

Denial of CENVAT Credit - Whether certain pollution control services availed by the appellant are eligible to CENVAT Credit under CENVAT Credit Rules 2004 - Held Yes,...

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...

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...

CENVAT Credit - duty paying invoices - performa invoices - the documents required under the Rule 9 are not confined to merely invoices but these may be any documents,...

Denial of re-credit of Cenvat credit - if the appellant does not take any credit then no such mal-practice can happen and no credit can be accumulated. Moreover, it also...

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

Petitioner's right to travel abroad, integral to personal liberty under Article 21, cannot be curtailed indefinitely without credible material. While allegations of...

Quick Updates: