CENVAT Credit - defective goods returned by the customer - The ...

Appellant Takes Suo Moto CENVAT Credit Due to Deputy Commissioner's Inaction; Claims Harassment by Departmental Officer.

December 10, 2018

Case Laws Central Excise AT

CENVAT Credit - defective goods returned by the customer - The Deputy Commissioner has not acted on the the request, therefore, the appellant have taken suo moto credit - it is clear case of harassment to the assessee by the departmental officer.

View Source

← Previous Next →

CENVAT Credit - defective goods returned by the customer - The ...

Appellant Takes Suo Moto CENVAT Credit Due to Deputy Commissioner's Inaction; Claims Harassment by Departmental Officer.

December 10, 2018

Case Laws Central Excise AT

You may also like:

Claim of refund or suo-moto re-credit - Reversal of excess Cenvat credit wrongly - appellant is entitled to take refund/re-credit of the excess amount Cenvat credit...

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...

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...

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

Admissibility Suo-moto credit – suo-moto admissible Cenvat credit taken, after getting a favourable decision from the first appellate authority, is correct. - AT

CENVAT Credit - credit reversed earlier - While holding that the appellant could suo-moto take credit in the facts and circumstances of the case, matter remanded back...

Suo moto credit versus filing of refund claim - suo moto credit can be taken if duty is paid twice as excess duty paid is not a duty and same is deposit - AT

Denial of suo moto credit availed - duty paid on supplementary invoice due to price escalation clause - buyer refused to pay - The Appellant is not required to file...

Suo-moto re-credit - duty paid twice - The appellant being law abiding assessee even though suo-moto credit was available to them, they had reversed the same on pointing...

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...

Denial of refund claim - Suo moto credit - assessee held as entitled to take CENVAT Credit of duty already paid - without challenging the rejection of refund claim, the...

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...

Refund clam - payment of duty twice - once from the cenvat account and subsequently by cash through PLA - re-credit taken suo moto instead of claiming refund - claim...

Admissibility of suo-moto re-credit which was debited by them earlier under protest - there is no impediment in the appellant taking suo motto credit - AT

Refund of unutilized CENVAT Credit - surrender of registration - the appellant is entitled for refund claim of unutilized cenvat credit lying in their cenvat credit...

Quick Updates: