Reversal of credit / payment of duty - removal of inputs as such ...

Central Excise

February 21, 2017

Reversal of credit / payment of duty - removal of inputs as such - Merely because deeming fictions is given in rule for the purpose of procedure it does not empower to Revenue to charge the duty over and above the duty equivalent to the Cenvat Credit availed - AT

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Reversal of credit / payment of duty - removal of inputs as such ...

Central Excise

February 21, 2017

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Nature of reversal of cenvat credit on removal of inputs as such - it is nothing but payment of duty - Rebate claim is admissible to the applicant under Rule 18 - CGOVT

Reversal of cenvat credit - payment of duty on value addition on the inputs received by the appellant amounts to reversal of the CENVAT credit as - AT

Reversal of CENVAT Credit - Supply of goods to 100% EOU without payment of duty - deemed export - demand set aside - AT

Removal of Inputs as such - reversal of cenvat credit under Rule 3(5) on input services - Recovery of service tax in terms of Rule 3(5) not justified - AT

CENVAT credit - removal of input as such by manufacturer after reversal of Cenvat credit cannot be treated as trading activity - AT

Recovery of CENVAT Credit - Reversal of credit on removal of inputs for job work for setting up factory within same premises - stay granted - AT

Cenvat Credit on service tax on inward transportation - removal of inputs as such - reversal of cenvat credit is not required - AT

Reversal of CENVAT Credit - merely writing off value of the inputs in their books, they could not be denied the credits, when inputs were still lying in their factory premises - AT

Cenvat Credit - Clandestine removal - excess use of inputs - there are no justifiable reasons to deny the credit to the appellant merely on the basis of the input output ratio

Reversal of CENVAT Credit - clearance of inputs as such - The appellant is not required to reverse the credit on input services that was taken along with duty paid on such inputs.

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