Suo-moto credit - The only allegation is that the appellant ...

Appellant's Suo-Moto Credit Error Recognized; No Demand Raised for Invoice Amounts, Demand Set Aside.

March 29, 2019

Case Laws Central Excise AT

Suo-moto credit - The only allegation is that the appellant ought to have sought for refund instead of taking suo motto credit. Since it was an error which has been intimated to the department and thereafter, no demand raised with respect to the amount indicated in these invoices - Demand set aside.

View Source

← Previous Next →

Suo-moto credit - The only allegation is that the appellant ...

Appellant's Suo-Moto Credit Error Recognized; No Demand Raised for Invoice Amounts, Demand Set Aside.

March 29, 2019

Case Laws Central Excise AT

You may also like:

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...

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 - 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

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...

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 duty payable is only the amount which was mentioned in the invoice. It is only due to computer system the huge amount of excess as compared to the actual duty...

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

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

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

Availment of Suo moto re-credit on cancellation of rebate claim - Export of goods - 100% EOU - appellants are eligible for re-credit of the amount in their cenvat account - 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...

Suo moto re-credit amount in PLA instead of claiming refund - refund is governed by Section 11B - Even in the case of suo moto re-credit though in principle, the...

Cenvat Credit case involving invoices issued by Merchant Exporter for services related to fulfilling Minimum Indicative Export Quota and invoices from U.P. Sugar Mills...

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

Quick Updates: