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 October 2021 Year 2021 This

CENVAT Credit - duty paying documents - Debit Note issued by the ...

Central Excise

October 4, 2021

CENVAT Credit - duty paying documents - Debit Note issued by the importer in respect of import of machines - CVD paid there on was passed on to the appellant by way of Debit note - The debit note is the document on the basis of which the Cenvat Credit is admissible. There is no dispute about receipt of goods - Credit is therefore allowed. - AT

View Source

 


 

You may also like:

  1. Cenvat Credit - Debit Note - Duty paying document - Rule 9 of CCR - appellant cannot be denied benefit of Cenvat credit without finding no deposit of service tax by...

  2. CENVAT Credit - duty paying documents - Rule 9(1)(a) of Cenvat Credit Rules, 2004 - CENVAT Credit on the basis of photocopy of seven bills of entry - Credit allowed - AT

  3. Cenvat credit - duty paying documents - debit note cum bills - duplicate copies of invoice - credit allowed - AT

  4. CENVAT Credit - Credit on strength of debit notes - duty paying documents - there is no reason to deny the credit on the basis of the debit notes - AT

  5. CENVAT Credit - duty paying invoices - the debit notes contains all the details which are required under Rule 9 and therefore they are valid documents for claiming CENVAT credit.

  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. Validity of debit notes issued by the service providers for availing cenvat credit - debit notes are valid documents for availing cenvat credit, if the same contained...

  8. Entitlement of Cenvat credit of duty paid on provisionally assessed Bill of Entry - Rule 9 of the Cenvat Credit Rules - Credit allowed..... - AT

  9. CENVAT Credit (Seventh Amendment) Rules, 2016 - Krishi Kalyan Cess shall be allowed as Cenvat Credit - Cenvat Credit (other than Krishi Kalyan Cess) cannot be utilized...

  10. Cenvat credit on the Special Additional Duty (SAD) - SAD paid by them by debiting under Target Plus scheme - Cenvat credit is available in respect of the SAD debited in...

 

Quick Updates:Latest Updates