Imposition of penalty - its availment of allegedly inadmissible ...

Central Excise

November 19, 2018

Imposition of penalty - its availment of allegedly inadmissible credit was previously subjected to scrutiny by the audit parties at least on three occasions as reveals from the audit report - it cannot be said that any suppression of fact has been established against the appellant.

View Source

← Previous Next →

Imposition of penalty - its availment of allegedly inadmissible ...

Central Excise

November 19, 2018

You may also like:

Imposition of penalty - inadmissible availment/utilization of Cenvat credit in the name of Baddi unit - In the instant case, the ‘surrender’ is not voluntary and levy of...

Period of limitation - Entitlement of refund claim - Cenvat credit on input Service tax paid prior to its registration - assessee may not be denied such credit subject...

Levy of Penalty - suppression of facts or not - Availment of Irregular Credit - Demand based on Audit observations - the appellant immediately reversed the credit as and...

Levy of penalty personal penalty on Broker u/r 26 of CER - abetment in availment of inadmissible CENVAT Credit - From the statements it has been proved beyond any doubt...

Penalty u/s 11AC of CEA, 1944 - it is not a case of wrong availment/utilization of cenvat credit but the demand under Rule 6(3A). Therefore, Rule 14 is not applicable -...

Cenvat credit – suo motu credit on the amount paid by assessee erroneously earlier – suo motu credit availed by the appellant is inadmissible to them - AT

CENVAT Credit - Imposition of interest on unutilized credit - Rule 14 - whether a mere taken of CENVAT credit facilities without actually using it, would carry interest...

Conditional Exemption - Whether reversal of cenvat credit before utilizing would be amount to non availment of credit - it amount to non availment of credit - benefit of...

Scope of limited scrutiny - cash deposits in the Bank accounts being more than the turnover - The impugned addition made by the AO on account of profit allegedly earned...

Utilizing CENVAT Credit in discharging service tax liability of GTA service (outward freight) - imposition of penalty under Section 76 - penalty waived u/s 80 - AT

Quick Updates: