Register Daily Newsletters My Bookmarks My Queries (D. Forum) My Replies (D. Forum) My Articles My Inbox (PM) Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding

   For Sales / Support:
WhatsApp WhatsApp 9911796707
Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Gold and Silver Import Regulations Updated: 13...     TaxTMI    Government Clarifies Tax Treatment for Co-Insurance...     TaxTMI    Procedural Flaws Invalidate GST Tax Order, Restore...     TaxTMI    GST Registration Cancellation Upheld: Failure to...     TaxTMI    Contractual Delay Penalties Upheld: Liquidated...     TaxTMI    Tax Liability After Death: Section 93 Requires...     TaxTMI    Late Fee Clarification for GSTR-9C: Mandatory...     TaxTMI    Tax Officials Arrested for Alleged Bribery and...     TaxTMI    Govt Amends PMLA to Empower Indian Cyber Crime...     TaxTMI    Tax Exemption for Mysore Palace Board Under Section...     TaxTMI    Travelers Can Carry Limited Agarwood Products...     TaxTMI    Interim Relief Granted: Tax Notifications...     TaxTMI    Legal Proceedings Against Deceased Person...     TaxTMI    Legal Challenge Succeeds: GST Seizure Invalidated...     TaxTMI    Ex Parte Tax Assessment Invalidated: Procedural...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights December 2012 Year 2012 This

Cenvat credit - Final rejection of centralized registration ...


Cenvat Credit Denial Invalid if Based Only on Centralized Registration Rejection; Focus on Substantive Compliance.

December 19, 2012

Case Laws     Service Tax     AT

Cenvat credit - Final rejection of centralized registration cannot be held to be a justifiable reason for denial of the credit. - AT

View Source

 

← Previous Next →

 

You may also like:

  1. ENVAT Credit - credit availed prior taking the registration - the invoices of pre-registration phase shall also be considered for availment of Cenvat credit by the...

  2. The case involved a dispute over CENVAT Credit denial based on a board circular alleging undervaluation of assets and claiming dual benefits. The Circular merely advised...

  3. Cenvat Credit - rejection of CENVAT Credit based on non registration of input service distributor - receipt of input services at head office - credit allowed - AT

  4. Reversal of CENVAT Credit - Exemption to SEZ Units - The Tribunal analyzed relevant legal provisions and found no restriction prohibiting the SEZ Unit from utilizing...

  5. CENVAT credit - transferring credit lying at various branches to the zonal office of the bank upon approval of centralized registration - There is no statutory...

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

  7. Maintainability of petition - availability of alternative remedy - transitional credit - no bar for filing return in GST portal of Telangana where petitioner's branch...

  8. Denial of CENVAT CRedit - Nexus with manufacture - credit taken on supplementary invoices allowed - AT

  9. Denial of CENVAT credit distributed by the Head Office (Input Service Distributor) to a unit during April to June 2012. The denial was based on the ground that the...

  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 -...

  11. CENVAT Credit - centralized registration - It was an addition to their offices listed in the certificate and is only for the purpose of information and centralized...

  12. 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

  13. 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,...

  14. Denial of CENVAT credit for expenses incurred at unregistered branches and the demand raised by revenue authorities. The key points are: The appellant undertakes...

  15. 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...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: E-commerce sellers must collect 1% TCS on net taxable supply value und...
F: Incorrect Export Sales Reporting: Taxpayers Must Amend GSTR-1, Match S...
F: Legal Experts Debate Procedural Viability of GST Appeal After Limitati...
H: SEBI Revamps Cybersecurity Framework with New Classification Criteria ...
H: New CBIC Transhipment Air Global Bond Allows Nationwide Registration f...
H: Government Revokes Import Duty Exemptions Under Section 25(1) of Custo...
H: Customs Notifications Updated: Finance Act 2025 Revises Tariff Codes f...
H: New Income Tax Rules 2025 Simplify Return Filing for Individuals and H...
T: Foreign Investors Get Tax Relief: Simplified 10% Rate for Interest, Di...
H: GST Notifications on COVID-19 Deadline Extensions Challenged, Provisio...
A: GST Appeals: Key Filing Guidelines for Taxpayers Navigating Tribunal P...
A: LLP Corrects Annual Return Filing Errors: Identify, Revise, Submit, an...
A: Comprehensive Guide: Protecting Intellectual Property Rights Through S...
A: Navigating India's Trademark Registration: 7 Essential Steps from Sear...
A: Legal Shield for Regional Products: Geographical Indication Protects U...
A: Inventors Gain Exclusive Rights: Patent Protection Ensures Innovation ...
A: Customs Act Empowers Businesses to Strategically Re-Export Goods with ...
A: Importers and Exporters: Navigate Customs Duty Refunds Under Section 2...
A: Imported Goods Can Stay in Approved Warehouses for Two Years, Subject ...
A: Government Controls Trade Flow: Notified vs. Specified Goods Define Im...
H: Tax Order Quashed: Procedural Flaws Invalidate Original Decision, Mand...
H: GST Recovery Order Invalidated Due to Violation of Natural Justice Pri...
H: Creditors Cannot Raise New Claims After NCLT Resolution Plan Approval,...
H: Tax Fraud Case: Anticipatory Bail Denied Due to Systematic Invoice Man...
H: Property Dispute Resolution: Income Tax Act Sections 269-UN and 293 Do...
H: Reassessment Notice Invalidated: Statutory Time Limit Breach Renders T...
H: Property Title Clearance Costs Deemed Integral to Asset Transfer Under...
H: Cash Deposits During Demonetization: Systematic Accounting Records Shi...
H: Cash Donation to Charitable Organization Validated Under Section 80G, ...
A: GST Appellate Tribunal Setup: Comprehensive Framework for Composition,...