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Central Excise - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

CENVAT credit - non-registration as ISD should not deprive the ...


Entity Can Claim CENVAT Credit Despite Lack of ISD Registration; Procedural Lapses Shouldn't Block Benefits.

February 1, 2017

Case Laws     Central Excise     AT

CENVAT credit - non-registration as ISD should not deprive the assessee of substantial benefit of credit - AT

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  1. CENVAT credit - procedural lapses - whether credit of Cenvat taken on the basis of ISD Invoices issued by the Head Office of the appellant units is deniable for curable...

  2. Refund of unutilized CENVAT Credit - surrender of registration - the appellant is entitled for refund claim of unutilized cenvat credit lying in their cenvat credit...

  3. CENVAT Credit - availing CENVAT credit before few days in advance is only a procedural lapse - CENVAT Credit rightly allowed.

  4. CENVAT credit - The non registration of the Head office as ISD and the distribution of the credit on documents other than bills/invoices can be considered as procedural...

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

  6. Wrongful transfer of credit attributable to all units by the Input Service Distributor (ISD) exclusively to the respondent, contravening the second proviso to Rule 3(4)...

  7. 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

  8. CENVAT credit - appellant is liable to pay 10% of the value of e-bikes at the time of their clearance and the cenvat credit lying in their cenvat account shall not lapse...

  9. Lapse of Cenvat Credit - Carry forward of Cenvat credit - In terms of strict provision of Rule 11(3) of Cenvat Credit Rules, 2004, the bar of lapsing of credit is...

  10. CENVAT Credit - valid documents or not - input service distribution - ISD registration is a procedural requirement, therefore, even if there is a lapse of non-obtaining...

  11. CENVAT Credit - failure to distribute credit on certain common input services and transition to GST - It is only a procedural lapse and it will not affect the...

  12. CENVAT credit - input services - the input services have suffered service tax and CENVAT credit can be taken by the appellant and the registration is not a mandatory...

  13. CENVAT Credit - ISD registration (ISD) - CENVAT credit on input services pertaining to dealer premises and unregistered premises cannot be said in relation to...

  14. CENVAT Credit - duty paying documents - Receipt of inputs and used thereof also not in dispute, therefore merely for procedural lapse, substantial benefit of cenvat...

  15. The case involves eligibility of CENVAT Credit on input services for output services including short-term accommodation, restaurant, rent-a-cab, and consultancy services....

 

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