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 December 2021 Year 2021 This

CENVAT Credit - input - Coal - denial on the ground that since ...

Central Excise

December 15, 2021

CENVAT Credit - input - Coal - denial on the ground that since the appellant has not paid duty at the Central Excise tariff rates and have paid duty less than that, as per Customs Notification No. 12/2012-Cus, appellant are not eligible for Cenvat credit - For this reason itself, the Cenvat credit availed by the appellant in respect of CVD cannot be denied - AT

View Source

 


 

You may also like:

  1. 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...

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

  4. 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

  5. Denial of CENVAT credit - though the appellant has availed CENVAT credit belatedly which is well within the provisions of CENVAT Credit Rules, 2004 - credit allowed - AT

  6. 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,...

  7. Refund of Cenvat Credit - exempted goods can be exported under a Bond/Undertaking-1 in terms of Rule 19 of the Central Excise Rules, 2002 - HC

  8. 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

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

  10. Denial of CENVAT Credit - invoices did not contain the registration number of the service provider which is a mandatory requirement - Rule 9(2) of Cenvat Credit Rules -...

 

Quick Updates:Latest Updates