CENVAT credit - When the appellant is enjoying area based ...

Appellant Denied CENVAT Credit Due to Law Prohibiting Double Benefits Despite Area-Based Exemption.

March 16, 2018

Case Laws Central Excise AT

CENVAT credit - When the appellant is enjoying area based exemption then the Cenvat Credit cannot be given as law does not provide double benefit - AT

View Source

← Previous Next →

CENVAT credit - When the appellant is enjoying area based ...

Appellant Denied CENVAT Credit Due to Law Prohibiting Double Benefits Despite Area-Based Exemption.

March 16, 2018

Case Laws Central Excise AT

You may also like:

CENVAT Credit - input services - ‘ventilation stopping area and isolation stopping area’ cannot be called as civil structure, accordingly, CENVAT Credit availed by the...

The case involved a dispute over CENVAT Credit denial based on a board circular alleging undervaluation of assets and claiming dual benefits. The Circular merely advised...

The appellant availed CENVAT credit on intellectual property service received from the Input Service Distributor (ISD), TSL Kolkata. The Revenue denied the credit to the...

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...

Denial of Cenvat Credit - Area Based Exemption - The rule carves out a special provision wherein, by Area based exemption notification, even if the duty paid by...

CESTAT dismissed appeal concerning refund claim of unutilized Cenvat Credit under s.142(3) of CGST Act, read with Rule 5 of Cenvat Credit Rules and s.11B of Central...

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...

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...

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

CENVAT Credit - denial of Cenvat Credit on the ground that the appellant have taken the Cenvat Credit suo-moto as they have also filed the refund claim - The appellant...

Denial of re-credit of Cenvat credit - if the appellant does not take any credit then no such mal-practice can happen and no credit can be accumulated. Moreover, it also...

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

100% EOU - Refund of CENVAT Credit - export of goods - Without denying the CENVAT Credit taken/ availed by the appellant in their book of accounts during the relevant...

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...

Quick Updates: