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 July 2015 Year 2015 This

Credit on the basis of forged invoice – The appellant issued ...

Central Excise

July 14, 2015

Credit on the basis of forged invoice – The appellant issued invoices without delivery of goods with intent to enable evasion of duty to which effect a finding has been recorded and which finding has not been challenged - levy of penalty confirmed - AT

View Source

 


 

You may also like:

  1. Bogus purchases - addition made on the basis of Maharastra VAT authorities to the effect that assessee’s suppliers have issued bogus invoices without involving any...

  2. The appellants have issued invoices without payment of duty and issue of invoice without payment of duty is contravention of provision of Cenvat Credit Rules - Levy of...

  3. CENVAT Credit - duty paying documents - appellant has taken the credit on the basis of extra copy invoices, capital goods and invoices were on the name of other unit -...

  4. CENVAT Credit - duty paying documents - When these invoices were available for determination and payment of Service Tax on reverse charge basis, obviously these invoices...

  5. Clandestine removal and manufacture of goods - Allegation based predominantly on the basis of 62 reconstructed copies of delivery challans-cum-proforma invoices -...

  6. Imposition of penalty u/r 25 of CER - Second stage Dealer - Violation in respect of issuing Invoice - proper invoices were not issued and consequently, there is...

  7. Credit availed without any duty paying documents/on the strength of xerox copies of invoice – applicants directed to deposit the credit of amount availed without any...

  8. Cenvat Credit - invoices which are computerised invoices have been down loaded through the internet - Cenvat credit is not to be denied on the basis of computer...

  9. CENVAT credit - duty paying invoices - photocopy invoices - From the perusal of rule 9, it is clear that there is no express mandate for such invoices to only be in original.

  10. CENVAT Credit - Inability to produce original invoices - appellant has wrongly availed the CENVAT Credit without an invoice prescribed under Rule 9(1)(f) of the CENVAT...

 

Quick Updates:Latest Updates