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 September 2015 Year 2015 This

Recovery of suo motu credit - amount paid is only a deposit ...

Central Excise

September 23, 2015

Recovery of suo motu credit - amount paid is only a deposit during investigation, it is to state that once adjudication authority dropped the proceedings in this case the consequential benefit is automatic in so far as the deposits made by the appellant during pendency of adjudication proceedings. - AT

View Source

 


 

You may also like:

  1. Cenvat credit – suo motu credit on the amount paid by assessee erroneously earlier – suo motu credit availed by the appellant is inadmissible to them - AT

  2. Refund of amount deposited during investigation proceedings - voluntary deposit or not - Recovery of wrongful input tax credit - The Court found that in the instant...

  3. Refund - amount paid during the investigation is under protest - main thrust of the ld. A.R. is that the amount deposited by the appellants during the course of...

  4. Suo motu adjustment of excess service tax paid – Rule 6(4A) - stay granted.

  5. Suo moto credit versus filing of refund claim - suo moto credit can be taken if duty is paid twice as excess duty paid is not a duty and same is deposit - AT

  6. Re-credited Cenvat account - Suo Motu credit - assessee can avail the amount lying to their credit in the deemed credit register after having succeeded before the...

  7. SVLDRS - Right of the petitioner to get deduction of deposits made prior to the issuance of show cause notice - Amount deposited by the petitioner falls in the second...

  8. CENVAT Credit - 1%/2% Additional Duty of Customs (CVD) paid on the imported coal - The appellant has stated that though the appellant had taken CENVAT credit of CVD paid...

  9. Suo motu adjustment of excess credit wrongly reversed - amount paid by mistake - The appellant clearly show that the excess duty paid can be suo motu adjusted and there...

  10. Refund of duty paid during investigation - amount paid as pre-deposit or the amount paid during investigation cannot be considered as duty. For refund of such...

  11. SVLDRS - Non-adjustment of amount already deposited by the petitioner (as interest under protest) during the stage of investigation against the amount payable under the...

  12. SVLDRS - amount paid as pre-deposit and/or deposit during enquiry, investigation or audit is required to be deducted after extending the relief available - the action of...

  13. Validity of “summary of the order” - the Commissioner of State Tax Department are directed to issue appropriate guidelines/circular/notification elaborating therein the...

  14. Suo-motu credit of the amount paid - demand was set aside - the amount paid “under protest” by a debit in Cenvat account. - there cannot be a dispute as to eligibility...

  15. Recovery of interest amount in respect of rebate claim, without issuance of SCN - once it has been held that the appellant is entitled for rebate claim, in absence of...

 

Quick Updates:Latest Updates