Denial of Input credit - Non maintenance of separate accounts - ...

Central Excise

October 24, 2015

Denial of Input credit - Non maintenance of separate accounts - Only for the reason of non-filing or delayed filing of intimation under sub-rule (3A), as assessee cannot be required to pay the fix percentage by way of reversal under Rule 6(3), where the assessee have paid the amount by way of reversal which amounts to substantial compliance - AT

View Source

← Previous Next →

Denial of Input credit - Non maintenance of separate accounts - ...

Central Excise

October 24, 2015

You may also like:

Denial of Exemption u/s. 11 - non maintaining of separate ledger accounts - assessee is maintaining separate ledger for earning this income and also maintaining separate...

Condonation of delay in filing the present appeal by 1241 days - reasons for delay - Once the appeal has been dismissed ex-parte by the ld CIT(A) due to non-prosecution...

Condonation of delay in filing appeal - sufficient reasons for delay present or not - delay due to medical treatment of the petitioner - Admittedly, the appeal was filed...

Interest liability on delayed payment GST - The court held that the credit to the Government's account occurs not later than the last date for filing monthly returns as...

Penalty imposed u/s. 271B - non filing of audit report within stipulated time - the assessee kept on changing its version for causing delay of filing tax audit report...

CENVAT Credit - mere non-maintenance of input account in SAP (the accounting software) cannot be the basis to deny the credit and rnore so as credit availed is reflected...

CENVAT credit - inputs - Non maintenance of records by the dealer, cannot be the ground for denial of cenvat credit - AT

Extended period of limitation - CENVAT Credit - common input services on trading activity / traded goods - non-maintenance of separate accounts under Rule 6(2) of Cenvat...

Condonation of delay of 1309 days in filing the appeal - DGM (Taxation) who was working with them, resigned - Delay occurred as the appellant were unable to trace out...

Duty drawback - rejection of on the ground of delay in filing the claim - When the petitioner has given detailed reasons as to why they were unable to file the duty...

Blocked input tax credit - issuance of credit notes by the supplier - denial of Input Tax Credit with regard to certain inputs - Both parties presented their arguments,...

Cenvat Credit - Requirement of Maintaining Separate Account for credit to be utilized in payment of Service Tax and / or Central excise duty - no separate account is...

CENVAT Credit - input service - non-payment of service tax on Ocean Freight - non-payment of service tax on Government Fees under RCM - The Appellate Tribunal considered...

Delay in filing appeal before the Apex Court - Condonation of delay - Reduction of delay in filing SLP - one reason for the delay is due to the liner process being...

Condonation of delay in filing the appeal - Denial of natural justice - CIT(A) was of the opinion that the reason for delay in filing the Appeal claimed by the Assessee...

Quick Updates: