CENVAT credit - credit availed as per SION norms in respect of ...

Exporter Denied CENVAT Credit for Using SION Norms; Credit Only Allowed Under Specific Cenvat Credit Rules Conditions.

September 13, 2017

Case Laws Central Excise AT

CENVAT credit - credit availed as per SION norms in respect of export made - Cenvat Credit Rules permits availment of credit only in specific circumstances. It is not open to the appellant to take credit on estimated basis - The exporter cannot, on his own devise a new method to avail credit which not prescribed under the law.

View Source

← Previous Next →

CENVAT credit - credit availed as per SION norms in respect of ...

Exporter Denied CENVAT Credit for Using SION Norms; Credit Only Allowed Under Specific Cenvat Credit Rules Conditions.

September 13, 2017

Case Laws Central Excise AT

You may also like:

Eligibility of claiming CENVAT credit for service tax paid on renting immovable property services. The lower authority denied the credit, considering it as a service...

Cenvat credit denied on the basis of invoices issued by the Input Service Distributors (ISD) - Cenvat credit of services used at Mumbai Offshore - Credit allowed - HC

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

Cenvat Credit - CTD bar invariably used for construction purpose, which cannot be allowed as inputs - AT

Cenvat credit allowed on Paint used by the appellant for painting of pipes and machinery.

Cenvat Credit case involving invoices issued by Merchant Exporter for services related to fulfilling Minimum Indicative Export Quota and invoices from U.P. Sugar Mills...

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...

The appellant, an exporter of services, accumulated CENVAT credit during the relevant quarter. Despite the exported services being non-taxable, the CESTAT, relying on...

CESTAT Mumbai addressed CENVAT Credit issues on Rent-a-Cab services and insurance services u/s Rule 2(l) of Cenvat Credit Rules, 2004. Rent-a-Cab services were denied...

CENVAT credit - capital goods installed in the distillery plant used for manufacture of Ethyl Alcohol - The CESTAT ruled in favor of the appellant, emphasizing that...

CENVAT Credit - input services - services availed for setting up of Coal Handling Plant - The services used for setting up of the factory even after 01.04.2011 would be...

Cenvat Credit - appellants are entitled for input service credit on real estate agent - Credit allowed - AT

Cenvat credit - Once the credit is availed, the use of such credit is governed by Rule 3 of the Cenvat Credit Rules, 2004. Sub-Rule (4) of the said Rule stipulates that...

CENVAT Credit - inputs or not - The CESTAT was justified in dismissing the Department’s appeal since the credit was claimed in respect of the inputs used for fabrication...

The Appellate Tribunal addressed the issue of CENVAT Credit for insurance services and air travel agency services u/s Rule 2(l) of the Cenvat Credit Rules, 2004. It was...

Quick Updates: