Refund of accumulated credit - inputs used in the exempted ...

Refund Approved for Cenvat Credit on Inputs Used in Exempt Export Goods Under Bond/LUT.

December 10, 2018

Case Laws Central Excise AT

Refund of accumulated credit - inputs used in the exempted export goods - even though the finished goods are exempted, the same is allowed to be exported under Bond/ LUT. Therefore, the availment of Cenvat Credit by the respondent is not objectionable - refund is allowed.

View Source

← Previous Next →

Refund of accumulated credit - inputs used in the exempted ...

Refund Approved for Cenvat Credit on Inputs Used in Exempt Export Goods Under Bond/LUT.

December 10, 2018

Case Laws Central Excise AT

You may also like:

Export of Exempted goods, no need to furnishing bond to claim refund of cenvat credit of input services used in manufacture of exempted goods

Refund of accumulated CENVAT Credit - export of exempted goods - The minor change in the wordings of Rule 6(6) of the Cenvat Credit Rules, 2004 by using the term...

The legal judgment by CESTAT Allahabad addressed the issue of refund of accumulated Cenvat Credit for goods exported without payment of duty and not under bond. The...

Reversal of cenvat credit - It is now a settled proposition that reversal of cenvat credit even after manufacture of the goods and/or clearance thereof amounts to not...

Recovery of Rebate - Export of exempted goods under Bond / LUT - Export of medicaments - The fact in this case is the appellant have cleared the goods under LUT which...

Duty demand - Non putting MRP on export of biscuits - CENVAT Credit - even in respect of exempted goods, CENVAT credit can be availed on inputs/input services if such...

Eligibility to avail CENVAT Credit - Export of exempted goods - Provision has also been made in Rule 6(6)(v) to state that goods cleared for export under bond in terms...

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...

Reversal of CENVAT Credit - demand equal to 10%/5% of value of exempted goods - Rule 6 of the Cenvat Credit Rules is not enacted to extract illegal amount from the...

Export of exempted goods - medicaments - credit is available on “inputs used in mfg. of goods exported” even if goods are exempted - credit allowed - AT

Refund of CENVAT Credit - export goods or not - goods were cleared by the appellant, not for physical exports, but were cleared by them to their sister concern, who is...

Cenvat Credit - Input services - export of goods - CHA service - rent-a-cab service - credit allowed - AT

Cenvat Credit - Input services - prior to date of registration - export of services - refund allowed - AT

The High Court held that Section 17(2) of the CGST Act is not ultra vires Article 14 of the Constitution to the extent it restricts refund under the inverted duty...

Reversal of CENVAT Credit - The appellant has been availing CENVAT credit only on the proportionate amount of inputs which are gone into manufacture of either dutiable...

Quick Updates: