Home Highlights January 2016 Year 2016 This

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1. CENVAT Credit – Penalty on dealer who issued excise invoice was not registered under central excise - penalty cannot be imposed on such dealer - credit denied to the...

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. 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...

4. 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,...

5. Imposition of penalty u/r 15 of Cenvat Credit Rules, 2004 - Bogus invoices- the appellant has neither taken the credit, nor utilized the credit, whereas he has only...

6. CENVAT Credit - fake invoices - fraudulent availment of CENVAT Credit based on CENVAT invoices issued by certain registered Central Excise Dealers without actual supply...

7. Levy of penalty u/r 25 of CER - Penalty on Registered Dealers, Unregistered Dealers and Transporters - Availment of fraudulent credit - issuance of Cenvatable invoices...

8. Bogus invoices issued to take cenvat credit – Revenue has been able to make out a very good case for fraudulent conduct and issue of paper transactions to avail...

9. Imposition of penalty - irregularly availed CENVAT Credit - credit availed on the same invoice twice in the month of June 2014 - It is contended that, they had no...

10. Levy of penalty personal penalty on Broker u/r 26 of CER - abetment in availment of inadmissible CENVAT Credit - From the statements it has been proved beyond any doubt...

11. Cenvat Credit - supplementary invoice, issued by the registered dealer, on which credit was availed by the main appellant are not the document on which such Credit can...

12. ENVAT Credit - credit availed prior taking the registration - the invoices of pre-registration phase shall also be considered for availment of Cenvat credit by the...

13. CENVAT Credit - proper invoices or not - validity of invoices/ bills issued to their office which is unregistered - requirement of Central Excise Registration or ISD...

14. CENVAT Credit - business support services - taxable service provided or not - invoices were issued without specifying the actual nature of services provided by the...

15. CENVAT credit - fraudulent activity - They had without manufacturing any goods passed on the bogus Cenvat credit by issuing bogus invoices to other manufacturers on the...