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
Customs - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Special Additional Duty – Refund - invoices do not bear ...

Customs

October 3, 2015

Special Additional Duty – Refund - invoices do not bear declaration regarding non-admissibility of Cenvat credit by buyers - appellant was neither registered dealer under Central Excise for passing on Cenvat credit nor goods was Cenvatable items - refund allowed - AT

View Source

 


 

You may also like:

  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. 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...

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

  4. Refund - Accumulated Cenvat credit - When finished goods are supplied to deemed exports area, the refund of accumulated Cenvat credit is allowed in terms of Rule 5 of...

  5. CENVAT Credit - duty paying documents - Rule 9(1)(a) of Cenvat Credit Rules, 2004 - CENVAT Credit on the basis of photocopy of seven bills of entry - Credit allowed - AT

  6. Denial of CENVAT Credit - Non receipt of foreign exchange after export of goods - There is no condition, as regards receipt of foreign exchange, in the Cenvat Credit Rules - AT

  7. Cenvat Credit - Outdoor catering - input services - Rule 2(l) of the CENVAT Credit Rules(CCR), 2004 – statutory obligation under the Factories Act

  8. CENVAT Credit - Rule 5 of the CCR Rules does not stipulate registration of premises as a necessary prerequisite for claiming a refund - credit cannot be denied

  9. Denial of CENVAT Credit - invoices did not contain the registration number of the service provider which is a mandatory requirement - Rule 9(2) of Cenvat Credit Rules -...

  10. Denial of CENVAT Credit - Manual numbering of invoices and not by franking machine - in view of the provisions of Rule 9(2) of the Cenvat Credit Rules, 2004, credit allowed - AT

 

Quick Updates:Latest Updates