Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights April 2021 Year 2021 This

CENVAT Credit - Input service distribution - unit exclusively ...

Central Excise

April 15, 2021

CENVAT Credit - Input service distribution - unit exclusively engaged in the manufacture of exempted goods - On perusal of the order passed by the Tribunal, it is evident that the aforesaid order is cryptic and suffers from vice of non-application of mind. The Tribunal has not assigned any reasons in respect of its finding and has merely recorded the conclusions - Matter restored before the CESTAT - HC

View Source

 


 

You may also like:

  1. Cenvat Credit - Outdoor catering - input services - Rule 2(l) of the CENVAT Credit Rules(CCR), 2004 – statutory obligation under the Factories Act

  2. CENVAT credit - appellant is entitled to avail cenvat credit on these cables either as capital goods or input as per cenvat credit rules 2004 - AT

  3. Cenvat Credit - pre-mature credit on input services - credit availed before making payment - Scope of Rule 4(7) of Cenvat Credit Rules, 2004 - credit cannot be denied - AT

  4. Cenvat Credit - input services - outdoor catering services - Rule 2(l) of the Cenvat Credit Rules, 2004 - credit allowed - HC

  5. CENVAT credit - goods cleared to SEZ unit - Rule 6(6) of CENVAT Credit Rules, 2004 - the amendment carried out in Rule 6(6) by way of Notification No.50/2008 was retrospective.

  6. 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...

  7. CENVAT Credit - input service - the exclusion clause ‘A’ in Rule 2(1) of the Cenvat Credit Rules, does not cover the service in the nature of “Erection, Commissioning...

  8. Cenvat Credit - The service tax paid towards accommodation to the experts are rightly covered by the ‘input service' in terms of Rule 2(l) of Cenvat Credit Rules, 2004 - AT

  9. Denial of CENVAT Credit - Whether certain pollution control services availed by the appellant are eligible to CENVAT Credit under CENVAT Credit Rules 2004 - Held Yes,...

  10. Refund claim on service tax paid on reverse charge basis denied - the refund of CENVAT Credit on the input service is admissible under Rule 5 of the CENVAT Credit Rules - AT

 

Quick Updates:Latest Updates