Denial of re-credit of Cenvat credit - if the appellant does not ...

Central Excise

September 7, 2022

Denial of re-credit of Cenvat credit - if the appellant does not take any credit then no such mal-practice can happen and no credit can be accumulated. Moreover, it also implies that the credit “available” would mean the Cenvat credit taken and available in the credit of Cenvat account and not the credit that the appellant could have possibly taken but did not avail. - Benefit of rebate / refund claim allowed - AT

View Source

← Previous Next →

Denial of re-credit of Cenvat credit - if the appellant does not ...

Central Excise

September 7, 2022

You may also like:

Refund - Accumulated Cenvat credit - When finished goods are supplied to deemed exports area, the refund of accumulated Cenvat credit is allowed in terms of Rule 5 of...

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

100% EOU - refund of cenvat credit accumulated - The order of the lower authority has denied the refund stating that the waste generated is more than the prescribed...

Denial of CENVAT Credit - Assessee took credit on the basis of reconstituted bill of entry - appellants is rightly entitled for the credit. - AT

Accumulated Cenvat Credit is not lapsed in the absence of any provision

Denial of CENVAT Credit - credit of service tax paid on the insurance premium for the policy taken for stocks lying in the foreign warehouses allowed - AT

CENVAT Credit - Denial of refund claim - Whether the appellant was correct in taking credit on his own in respect of amount paid by him in excess in October 2001 - Held No - AT

Refund of accumulated CENVAT Credit - time limitation - one year limitation as provided in Section 11B is applicable for claiming refund under Rule 5 of Cenvat Credit Rules.

Denial of refund claim - accumulated credit availed on input service - it is the appellants who have suffered the loss because of the delay in obtaining registration -...

Denial of CENVAT Credit - input service - Clearance of goods from factory gate - prima facie view taken by the tribunal in the stay matter cannot have precedent value - AT

Quick Updates: