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 January 2023 Year 2023 This

CENVAT Credit - Availment of credit by Appellant without a ...

Central Excise

January 10, 2023

CENVAT Credit - Availment of credit by Appellant without a centralized registration - It is not a case of the department that on the input services/ invoices, no service tax was paid and there is no dispute about receipt and use of the services, which are the main criteria for allowing Cenvat credit on input service - only on the technical infraction should not be denied. - AT

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 - 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

  3. Cenvat Credit - input services received prior to the date of registration - belated availment of cenvat credit - cenvat credit allowed - AT

  4. 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

  5. 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 -...

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

  7. CENVAT Credit - Inability to produce original invoices - appellant has wrongly availed the CENVAT Credit without an invoice prescribed under Rule 9(1)(f) of the CENVAT...

  8. CENVAT Credit - Rule 5 of the CCR Rules does not stipulate registration of premises as a necessary prerequisite for claiming a refund - credit cannot be denied

  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. Cenvat credit - Business Auxiliary Service - Services of commission agents – if the Cenvat Credit Rules permit Cenvat credit in respect of certain services, the same has...

 

Quick Updates:Latest Updates