Home Highlights February 2013 Year 2013 This

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1. Cenvat Credit on capital goods received prior to getting registration certificate as service provider allowed - AT

2. Cenvat credit allowed on capital goods received before registration - AT

3. Cenvat credit on capital goods - No credit was availed in the initial (first) year - Whole of the credit (100% credit) was availed in the subsequent year - There is...

4. Cenvat Credit - Input services - prior to date of registration - export of services - refund allowed - AT

5. CENVAT Credit - inputs or not - The CESTAT was justified in dismissing the Department’s appeal since the credit was claimed in respect of the inputs used for fabrication...

6. Recovery of CENVAT Credit - capital goods - availability of credit when the production started become dutiable - even if the goods per se were exempted during the...

7. CENVAT Credit - inputs or capital goods or used for the manufacture of the final product - steel items - appellant is not even claiming the Cenvat credit in respect of...

8. Cenvat Credit - capital goods acquired on lease basis - Rule 4(3) only further enlarges scope by stating that the credit would not be disallowed even if capital goods...

9. Denial of CENVAT Credit - inputs/capital goods or not - HR, MS and SS plates received and utilized during 2003 to 2005 for setting up of Copper III plant - The Tribunal...

10. 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...

11. Cenvat Credit - There is no requirement in the Cenvat Credit Rules that prohibits a common Cenvat account for all the units comprised in one registration - there is no...

12. CENVAT Credit - ineligible capital goods - M.S. Bars/Rods/Angles/Channels/Beams - CENVAT Credit is available only for those inputs which were used in...

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

14. CENVAT Credit - inputs or capital goods - As per Cenvat Credit Rules, capital goods, as well as input are defined under Rule 2(a) and 2(k) respectively. Perusal of both...

15. Reversal of CENVAT Credit - removal of capital goods as such - power plant - Rule 3(5A) of Cenvat Credit Rules, 2004 - The sale of goods or transfer of ownership of the...