CENVAT credit - certificate of the Chartered Accountant is not ...

CENVAT Credit Denied: Chartered Accountant's Certificate Insufficient Without Actual Receipt of Goods in Factory.

December 29, 2016

Case Laws Central Excise AT

CENVAT credit - certificate of the Chartered Accountant is not based on the visit of the CA to the factory but it is based on the books of accounts and the balance sheet. The credit cannot be allowed simply on the basis of the entry made in the books of accounts without actual receipt of the goods. - AT

View Source

← Previous Next →

CENVAT credit - certificate of the Chartered Accountant is not ...

CENVAT Credit Denied: Chartered Accountant's Certificate Insufficient Without Actual Receipt of Goods in Factory.

December 29, 2016

Case Laws Central Excise AT

You may also like:

CENVAT credit - input services - Legal services - Chartered Accountant services - Cenvat credit cannot be denied on the ground of nexus - AT

Cenvat credit on GP sheets cannot be denied to the appellants without corroborative evidence - AT

Refund claim - SAD - importer appointed a new Chartered Accountant, who becomes their regular Chartered Accountant and cannot be considered as a onetime independent...

Money Laundering - Onus on Chartered Accountant (CA) for giving certificate - Even on a demurrer, on a perusal of Form 15CB, we find that a Chartered Accountant is...

CENVAT Credit - outward freight - credit pertains up to March 2008 but availed in the month of November 2008 - impact of term used “clearance of final product from the...

Refund of Service Tax paid - principles of unjust enrichment - Service tax was paid under wrong head - Rejection of certificate of the Chartered Accountant - certificate...

Refund of CENVAT Credit - export of output services - Without denying the CENVAT Credit taken/ availed by the appellant in their book of accounts during the relevant...

Denying of CENVAT Credit - Availment of credit on the basis of Advice of Transfer Debit - procedural lapse cannot be considered as a reason to deny Cenvat credit involved - AT

CENVAT Credit - input service - GTA service, for delivery on FOR basis - Reliance on CA Certificate - These issues, inter-alia, involve interpretation of law on the...

CENVAT Credit - ISD - distribution of input service credit - credit denied on the ground that credit could be distributed by Parle only to its own manufacturing unit...

CENVAT Credit - trading activities - Rule 6 of CENVAT Credit Rules, 2004 deals solely with the situation of CENVAT Credit resulting from exempted services and exempted...

Cenvat Credit - pre-mature credit on input services - credit availed before making payment - Scope of Rule 4(7) of Cenvat Credit Rules, 2004 - credit cannot be denied - AT

Rejection of bid - requirement of uploading annual turnover certificate issued by the Chartered Accountant for the last five financial years bearing UDIN of Institute of...

Penalty u/s.271(1)(c) - undisclosed investment - The assessee cannot shift his responsibility to its Chartered Accountant. Further the assessee stated it was ill advised...

Misconduct of Chartered Accountant - A Chartered Accountant is a person, who holds an office of confidence and not only his client, but even in Department in which...

Quick Updates: