The limitation of six months for availing Cenvat credit, as per ...

Cenvat Credit Time Limit Inapplicable to Pre-September 2014 Documents, Tribunal Confirms Eligibility.

January 31, 2024

Case Laws Central Excise AT

The limitation of six months for availing Cenvat credit, as per the 3rd Proviso to Rule 4 of Cenvat Credit Rules, 2004, effective from 18.09.2014, does not apply to duty-paying documents issued prior to 18.09.2014. This is established by various judicial precedents - The Tribunal held that, the appellant is entitled to Cenvat credit.

View Source

← Previous Next →

The limitation of six months for availing Cenvat credit, as per ...

Cenvat Credit Time Limit Inapplicable to Pre-September 2014 Documents, Tribunal Confirms Eligibility.

January 31, 2024

Case Laws Central Excise AT

You may also like:

The appellant, engaged in manufacturing soda ash, availed CENVAT credit amounting to Rs. 46,27,417/- for the period 03.12.2005 to 31.03.2012 on input services utilized...

CENVAT Credit - time limitation - entitlement for Credit beyond six month - since the time limit has been extended from six months to one year by substitution in the...

CENVAT Credit - duty paying invoices - performa invoices - the documents required under the Rule 9 are not confined to merely invoices but these may be any documents,...

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...

Denial of CENVAT Credit - the time limit of six months prescribed under Notification No.21/2014 dated 11.07.2014 is applicable only in respect of the invoices issued...

Recovery of wrongly utilized credit - utilization of Cenvat Credit availed on Basic Excise Duty (BED) for payment of EC and SHEC - Period between April 2013 and January...

CENVAT Credit - duty paying invoices (document) - cenvat credit availed on the strength of railway receit - Rule 9 is subservient to Rule 3 for determining the...

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...

Cenvat credit - duty paying documents - debit note cum bills - duplicate copies of invoice - credit allowed - AT

CENVAT Credit availed on manpower supply and housekeeping services received at unregistered job working units. Credit availed beyond six months from document date....

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

Determination of normal period of limitation - Extension of period from 18 months to 30 months - The amendment will not put life into dead cases but those which are...

CESTAT determined appellant's service tax liability and Cenvat credit eligibility. Court held appellants were not providing branded services to subscribers, qualifying...

Cenvat credit - duty paying documents - input services - whether the document certificate issued by the bank is the valid document for availment of Cenvat credit - Held yes - AT

GST, a success of vast proportions, decreased tax incidence on common man, reduced compliance burden and logistics cost for trade and industry. Amendments facilitated...

Quick Updates: