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Central Excise - Highlights / Catch Notes

Home Highlights August 2016 Year 2016 This

Cenvat credit - the activity of repair and maintenance of plant ...

Central Excise

August 23, 2016

Cenvat credit - the activity of repair and maintenance of plant and machinery is an activity which has direct nexus with manufacture of final products and the goods used in this activity would be eligible for Cenvat Credit - AT

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  1. Eligibility for cenvat credit - repair and maintenance of plant and machinery - any inputs used for repair and maintenance would be eligible for cenvat credit - AT

  2. Cenvat Credit - welding electrodes - goods used for repair & maintenance of plant and machinery are eligible for Cenvat Credit - AT

  3. Eligibility for cenvat credit - H.R. Plates - the inputs used for repair and maintenance of the plant and machinery would be eligible cenvat credit. - AT

  4. CENVAT Credit - Nexus with manufacturing activity - denial of Cenvat credit in respect of the service availed for maintenance of lawn and green belt also not sustainable - AT

  5. Eligibility for cenvat credit - welding electrodes and H.R. Plates - regular repair and maintenance is an essential activity for smooth manufacturing operation - cenvat...

  6. Cenvat Credit - Eligible input services - nexus with manufacturing activity - any services which are considered for pricing of final product, CENVAT Credit should be allowed - AT

  7. Cenvat Credit - welding electrodes used for repair and maintenance of the plant and machinery - Credit allowed. - AT

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

  9. 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...

  10. CENVAT Credit - MS plates, Angles, Sheets, and Channels etc - the inputs used for repair and maintenance of the plant would be eligible for CENVAT credit - AT

 

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