Home Highlights July 2012 Year 2012 This

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1. 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...

2. Suo-motu credit of the amount paid - demand was set aside - the amount paid “under protest” by a debit in Cenvat account. - there cannot be a dispute as to eligibility...

3. Refund of unutilized Cenvat credit - Other than Rule 5 of Cenvat Credit Rules, there is no other provision either in Cenvat Credit Rules, 2004 or in Central Excise...

4. Refund of unutilized CENVAT Credit - rejection of refund on the ground that credit was transferred to GST regime through TRAN-1 - it is not a case that the appellant has...

5. Re-credit of CENVAT - the Respondent had paid service tax from cenvat credit, but the same was objected by the department then paid the said service tax amount in cash -...

6. Suo-moto the re-credit of such amount debited erroneously - the amount paid by mistake cannot be termed as duty - suo motto credit of Cenvat can be allowed if there is...

7. Cenvat credit - Distribution of credit by the ISD - cenvat credit allowed subject to the condition that the original duty paying document, on the basis of which Service...

8. CENVAT Credit - duty paying documents in original are required to be produced by the appellants to the adjudicating authority. Thereafter, the Adjudicating Authority...

9. CENVAT credit irregularly availing/ wrongly utilizing - Tribunal set aside the demand - When a specific plea was raised and even the Adjudicating Authority specifically...

10. CENVAT Credit - common inputs and input services - it is an undisputed fact that the appellant had reversed the entire amount of Cenvat credit as required under Rule...

11. Refund of CENVAT Credit - amount was paid under protest or not - the contesting the reversal of cenvat credit by the appellant shall amounts to reversal under protest as...

12. Adjudicating Authority under FEMA - The High Court clarified that the Adjudicating Authority is not a persona designata, but a designation empowered by the Act. The...

13. Refund of CENVAT Credit - As audit team raised the objection, the appellant reversed the said amount, the matter ends. Later on, after almost three years they filed...

14. Refund claim of the amount of pre- deposit - As per the cenvat credit rules, an assessee can take the cenvat credit of any duty paid on the inputs used in the...

15. Refund claim - time limitation - validity of refund only to the service provider and not to the party being the service recipient - The appellants for the processing of...