cenvat credit - necessity or the statutory requirement of ...

Assessees no longer need RG 23A registers for CENVAT credit; must use private records for justification.

August 22, 2012

Case Laws Central Excise AT

cenvat credit - necessity or the statutory requirement of maintaining RG 23A Part-1 & Part 2 registers have been done away with and it is for the assessee to justify his claim for the cenvat credit with the help of the private records maintained by him. - AT

View Source

← Previous Next →

cenvat credit - necessity or the statutory requirement of ...

Assessees no longer need RG 23A registers for CENVAT credit; must use private records for justification.

August 22, 2012

Case Laws Central Excise AT

You may also like:

CENVAT Credit - six months / one year from the date of issue of the invoices/ bills/ challans - The right to cenvat credit accrues on the date when the goods or service...

CENVAT Credit - the benefit of doubt goes in favour of the appellant and moreover non recording of manufacturing of dies in RG-23A Part-1 register and ER-1 returns is...

Penalty u/s 11AC - Shortage of finished product vis-a-vis balance recorded in the RG-1 register – the appellant having sufficient balance in the RG-23A register, cannot...

MODVAT / Cenvat Credit - Whether the mistake committed by the assessees in not reflecting the quantum of credit in RG-23A Part II register would disentitle them from the...

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...

CENVAT Credit - Premises on which service is provided and credit is availed in its respect was not registered with the Department - assessee not registered as ISD -...

Penalty - CENVAT credit on G.T.A. - CENVAT Credit received and utilized both for traded as well as manufactured goods were duly accounted for in the CENVAT Credit...

Removal of Inputs as such – no need to reverse Cenvat credit availed on Input Services

Refund of CENVAT Credit under rule 5 of the CENVAT Credit Rules, 2004 - Notification

Re-credited Cenvat account - Suo Motu credit - assessee can avail the amount lying to their credit in the deemed credit register after having succeeded before the...

Claim of interest on the amount already debited from the CENVAT credit register - refund was not sanctioned and credit was taken back - The procedure prescribed for...

The case involves eligibility of CENVAT Credit on input services for output services including short-term accommodation, restaurant, rent-a-cab, and consultancy services....

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 - trading activities - Rule 6 of CENVAT Credit Rules, 2004 deals solely with the situation of CENVAT Credit resulting from exempted services and exempted...

CENVAT credit - re-credit taken aver reversal - there is no need of filing of refund claim and in such circumstances the appellant could avail the Cenvat Credit which...

Quick Updates: