Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights May 2017 Year 2017 This

Aviling CENVAT credit while availing the benefit of abatement ...


Appellant Reversed CENVAT Credit Before SCN Issuance u/s 73; No SCN Required Due to Abatement Benefit.

May 27, 2017

Case Laws     Service Tax     AT

Aviling CENVAT credit while availing the benefit of abatement under N/No. 1/2006-ST - The appellant have admittedly reversed the said amount of credit much before the issue of SCN and accordingly no SCN was required to be issued u/s 73 - AT

View Source

 


 

You may also like:

  1. Denial of benefit of Abatement Notification of 67% on the ground that Cenvat Credit has been availed - since the cenvat credit has been reversed, benefit of abatement...

  2. The appellant wrongly availed Cenvat credit on input services for unsold flats after issuance of completion certificate, contravening Rules 6(3) and 6(3A) of the Cenvat...

  3. Demand of interest and penalty - reversal of CENVAT credit prior to issuance of SCN - Rule 14 of the Cenvat Credit Rules the provisions of which were amended to change...

  4. Cenvat Credit - appellants have not reversed the credit taken on inputs/input service used for exempted products - benefit of amended Rule 6 by Section 73 of FA, 2010...

  5. Levy of penalty - non discharge of tax liability - availment of irregular CENVAT Credit - amount already reversed by the appellant was proposed to be appropriated...

  6. CENVAT Credit - 1%/2% Additional Duty of Customs (CVD) paid on the imported coal - The appellant has stated that though the appellant had taken CENVAT credit of CVD paid...

  7. Simultaneous availing the benefit of abatement and Cenvat Credit - Benefit of Notification No.2/2004 as amended and 01/2006-ST, dt.01.03.2006 - Tour Operator Service - ...

  8. Denial of abatement claim - Construction services - benefit of abatement of 67% - Assessee had also availed the benefit of CENVAT Credit - There is no dispute on the...

  9. Cevnat Credit availed while availing abatement notification 1/2006 service tax, cenvat credit reversed later benefit of exemption allowed as if no credit taken

  10. CENVAT Credit - suo moto re-credit of Cenvat credit which was reversed at the instance of Audit Team on GTA service - appellant is entitle for Cenvat credit - demand set aside - AT

  11. Refund of CENVAT Credit reversed - it is seen that the appellants have voluntarily reversed the Cenvat Credit and now are seeking the refund. There is no provision for...

  12. Refund of CENVAT Credit - As audit team raised the objection, the appellant reversed the said amount, the matter ends. Later on, after almost three years they filed...

  13. The HC held that the Summary of Show Cause Notice (SCN) along with the attachment containing tax determination cannot be considered a valid initiation of proceedings u/s...

  14. The appellant was denied CENVAT credit on the allegation that the sender units inflated the value of Soap Noodles stock transferred to the appellant, leading to excess...

  15. Imposition of penalty - reversal of credit for obtaining the Terminal Excise Duty (TED) benefit from the DGFT - Since the appellant has reversed the cenvat credit before...

 

Quick Updates:Latest Updates