cenvat credit

Refund of Cesses In Cash Not Allowed

Service Tax - 1. FACTS OF CASES: 1. M/s Mylan Laboratories Ltd (appellant) is engaged in the manufacture of pharmaceutical and is 100% EOU. The appellant was availing the benefit of CENVAT credit under CENVAT Credit Rules 2004. The appellant filed a refund claim dated 04.01.2018 seeking refund of Rs 28,600/- of its unutilised balance of cesses lying [&...

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S 11B limitation held applicable in accumulated Cenvat credit refund is bad law—Part 2

Service Tax - In the first part of the article, it was evidently clear that the English language cannot do magic to imply limitation to be read in the law (when it is concluded by independent reading of the S 11B that no limitation is specified) merely by way of reference to the Section in the Notification....

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S 11B limitation held applicable in accumulated Cenvat credit refund is bad law- Part 1

Service Tax - Local taxes & duties cannot be exported & this is the principle followed the world over under the aegis of the WTO. This basic principle cannot be violated  & if the government does that by implying a limitation period not appearing in the law then it is violation of Basic Principles of Law. It is […]...

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Drawback on deemed supplies under FTP

Service Tax - In the present policy, the physical exports wherein goods move out of India are eligible for drawback and MEIS benefits. The deemed exports such as removal of goods to advance license holders / EOUs are eligible for duty drawback, refund of terminal excise duty for specified excisable goods and for advance license on annual basis....

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Reversal not required by Restaurants and Outdoor Caterers under Rule 6(3) of Cenvat Credit Rules, 2004

Service Tax - In the past, numerous show cause notices have been issued all over India by Service Tax Authorities to Restaurant Owners and Outdoor Caterers alleging non-reversal of Cenvat Credit under Rule 6(3) of the Cenvat Credit Rules, 2004 by the Restaurants and Outdoor Caterers and demanding Service Tax under Rule 14 of the Service Tax Rules read ...

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Download ICAI Technical Guide to CENVAT Credit

Service Tax - Introduction of CENVAT credit rules across goods and services in the year 2004 was one of the major steps in indirect taxes reform process. Since then these rules have undergone significant changes as the Government has addressed issues and difficulties faced by tax payers and also taken steps to reduce cascading of taxes. Union Budget [&...

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Summary of Performance Audit on Cenvat credit scheme.

Service Tax - We observed instances of non-submission of various prescribed returns by the assessees. Non-submission of returns would hinder the department’s ability to verify the duty paid by assessees, correctness of valuation, availing of Cenvat credit, ...

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Changes in Excise Duty Rates in Union Budget 2009

Service Tax - However, the said goods would be exempt from excise duty subject to non availment of Cenvat credit on input. [Notification No 30/2004-CE refers]. Thus, the exemption will be optional. Those opting to pay duty @ 4% will be eligible to avail Cenvat credit. The applicable rates for CVD purposes will be 4%....

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Cenvat credit available on workmen compensation insurance policy

Dharti Dredging and Infrastructure Ltd Vs Commissioner of Central Tax (CESTAT Hyderabad) - Dharti Dredging and Infrastructure Ltd Vs Commissioner of Central Tax (CESTAT Hyderabad) Cenvat credit available on workmen compensation insurance policy – Assessee and not the workmen being the actual beneficiary: The Larger Bench of the CESTAT has held that the workmen compensation insurance pol...

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Group insurance service is admissible input service & credit allowed

Solvay Specialities India Pvt Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad) - Solvay Specialities India Pvt Ltd Vs C.C.E. & S.T.-Vadodara-ii  (CESTAT Ahmedabad) Group Insurance Policy was taken in respect of the employees of the company and the policy was issued in the name of the He submits that this Group Insurance is mandatory under the statute for the employees. Ther...

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CENVAT credit eligible on Membership subscription charges for business promotion

Trimble Information Technologies India Pvt. Ltd. Vs Commissioner of G.S.T. and Central Excise (CESTAT Chennai) - Trimble Information Technologies India Pvt. Ltd. Vs Commissioner of G.S.T. and Central Excise (CESTAT Chennai) With regard to Membership Subscription, it is the case of the assessee that being part of a multi-national company, the appellant is required to subscribe to various business magazines and ...

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CENVAT Credit on Inputs used in Fabrication of ‘Clean Room’ eligible to Pharma Companies

Syncom Formulations (I) Ltd. Vs Commissioner (CESTAT Delhi) - Syncom Formulations (I) Ltd. Vs Commissioner (CESTAT Delhi) I find that admittedly, the appellant have used the disputed inputs for fabrication of clean room, which is essential for manufacture of their dutiable goods, as such clean room is  necessary for maintaining proper temperature and hygiene ...

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Cenvat Credit admissible on input service used for creation of storage facilities for inputs outside the premises in relation to manufacture of goods

Balkrishna Industries Ltd. Vs Commissioner of Central Excise (CESTAT Delhi) - Balkrishna Industries Ltd. Vs Commissioner of Central Excise (CESTAT Delhi) Service in question i.e. renting of immovable property is very well covered in ‘means’ as well as ‘includes’ clause of the definition of the input service as given under Rule 2 (I) of Cenvat Credit Ru...

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Provisions in Cenvat Credit Rules 2004 regarding reversal of credit

Circular No. 213/3/2019-Service Tax - (05/07/2019) - Is reversal under rule 6(3) of the Cenvat Credit Rules 2004 additionally required for all the services specified in notification 26/2012-Service Tax dated 20-6-2012?...

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CGST (Amendment) Act, 2018- Clarification on Transitional Credit

Circular No. 87/06/2019-GST - (02/01/2019) - The CENVAT credit of service tax paid under section 66B of the Finance Act, 1994 was available as transitional credit under section 140(1) of the CGST Act and that legal position has not changed due to amendment of section 140(1) on account of following reasons:...

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CBEC notifies CENVAT Credit Rules, 2017

Notification No. 20/2017-Central Excise (N.T.) - (30/06/2017) - CENVAT credit. - (1) A manufacturer or producer of final products shall be allowed to take credit (hereinafter referred to as the CENVAT credit) of –(a) the duty of excise specified in the Fourth Schedule to the Excise Act, as leviable under the said Act,...

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Availability of Cenvat Credit on inputs used in the manufacture of capital goods

F.No.267/11/2010-CX8 - (08/07/2010) - I am directed to invite your attention to the landmark judgement of the CESTAT Larger Bench in the case of Vandana Global Ltd. V/s CCE, Raipur [2010-TIOL-624-CESTAT-DEL-LB] delivered on 30.04.10, on admissibility of credit on capital goods and inputs and to state that the Tribunal has ruled that ‘...

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Rule 5 of the Cenvat Credit Rules, 2004 – Refund of Cenvat Credit – Amendment to Notification No. 42/2001-CE (NT), dated 26-6-2001

Circular No. 928/18/2010- Central Excise - (28/06/2010) - It has been brought to the notice of the Board that some of the manufacturers of exempted goods are exporting such goods under bond. Subsequently, they claim refund of accumulated input credit under Rule 5 of the CENVAT Credit Rules, 2004....

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Recent Posts in "cenvat credit"

Cenvat credit available on workmen compensation insurance policy

Dharti Dredging and Infrastructure Ltd Vs Commissioner of Central Tax (CESTAT Hyderabad)

Dharti Dredging and Infrastructure Ltd Vs Commissioner of Central Tax (CESTAT Hyderabad) Cenvat credit available on workmen compensation insurance policy – Assessee and not the workmen being the actual beneficiary: The Larger Bench of the CESTAT has held that the workmen compensation insurance policy takenby the assessee-manufacturer un...

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Posted Under: Service Tax |

Group insurance service is admissible input service & credit allowed

Solvay Specialities India Pvt Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad)

Solvay Specialities India Pvt Ltd Vs C.C.E. & S.T.-Vadodara-ii  (CESTAT Ahmedabad) Group Insurance Policy was taken in respect of the employees of the company and the policy was issued in the name of the He submits that this Group Insurance is mandatory under the statute for the employees. Therefore, it is not optional for the [&hell...

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CENVAT credit eligible on Membership subscription charges for business promotion

Trimble Information Technologies India Pvt. Ltd. Vs Commissioner of G.S.T. and Central Excise (CESTAT Chennai)

Trimble Information Technologies India Pvt. Ltd. Vs Commissioner of G.S.T. and Central Excise (CESTAT Chennai) With regard to Membership Subscription, it is the case of the assessee that being part of a multi-national company, the appellant is required to subscribe to various business magazines and register as a member with various busine...

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CENVAT Credit on Inputs used in Fabrication of ‘Clean Room’ eligible to Pharma Companies

Syncom Formulations (I) Ltd. Vs Commissioner (CESTAT Delhi)

Syncom Formulations (I) Ltd. Vs Commissioner (CESTAT Delhi) I find that admittedly, the appellant have used the disputed inputs for fabrication of clean room, which is essential for manufacture of their dutiable goods, as such clean room is  necessary for maintaining proper temperature and hygiene as well as keeping the RH factor in cont...

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Cenvat Credit admissible on input service used for creation of storage facilities for inputs outside the premises in relation to manufacture of goods

Balkrishna Industries Ltd. Vs Commissioner of Central Excise (CESTAT Delhi)

Balkrishna Industries Ltd. Vs Commissioner of Central Excise (CESTAT Delhi) Service in question i.e. renting of immovable property is very well covered in ‘means’ as well as ‘includes’ clause of the definition of the input service as given under Rule 2 (I) of Cenvat Credit Rule, 2004. This Rule allows Cenvat Credit...

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Rule 6 of Cenvat Credit Rules applicable only to Manufactured Goods

Sundaram Packaging India Pvt.Ltd Vs Commissioner of Customs, CGST & Central Excise (CESTAT Delhi)

Sundaram Packaging India Pvt.Ltd Vs Commissioner of Customs, CGST & Central Excise (CESTAT Delhi) Scope of Rule 6 is still with respect to the inputs/inputs services used in or in relation to the manufacture of exempted goods along with manufacture of non-exempted goods. Hence, irrespective, exempted goods include non-excisable goods ...

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Cenvat Credit cannot be denied on mere Presumptions

Nayara Energy Limited Vs C.C.E. & S.T.-Rajkot (CESTAT Ahmedabad)

Nayara Energy Limited Vs C.C.E. & S.T. Rajkot (CESTAT Ahmedabad) We find that the adjudication authority in respect of most of the services denied the credit on the ground that no evidence was produced by the appellant to prove that the services was availed by the appellant and also on the ground that there is […]...

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CENVAT credit on reinsurance services for insuring business risks allowable

Oriental Insurance Company Ltd. Vs Commissioner LTU (CESTAT Delhi)

In the instant case, the reinsurance services availed by the Appellant are for insuring its business risks and not in respect of any particular motor vehicle. Reinsurance, by its nature, pertains to the insurance of business of the Appellant....

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Certificate of CA or Bank sufficient to establish Linkage between FIRC & Export Invoice

Sentini Technologies Pvt Ltd. Vs Commissioner of Central Excise & Service Tax (CESTAT Hyderabad)

The issue under consideration is whether the export proceeds realised even before the invoices were issued are against exported services since FIRCs are also not show the invoice numbers?...

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Department cannot force Assessee to Reverse Credit Merely for non-Intimation made under rule 6 of CCR

Rockey Marketing (Chennai) Pvt. Ltd. Vs Commissioner of Service Tax (CESTAT Chennai)

The issue under consideration is whether department cannot force upon the assessee to reverse credit under Rule 6(3)(i) merely for the reason that no intimation under Rule 6 of CCR?...

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